Finding Text
During the course of the audit, we determined that the Council did not have a single audit performed and did not file data collection forms for the years ended June 30, 2022 and 2021 within the required timeframe.
The data collection form is required to be filed within nine months of the fiscal year end.
The Council did not have an annual audit performed or file the data collection forms due to oversight resulting from turnover within the organization.
The Council did not comply with the filing requirements relating to the federal funding it received.
The fiscal year ending June 30, 2021, was the first year the Council met the requirements to have a single audit performed. The Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022.
See Perspective Information
We recommend the Council implement procedures to ensure single audits are performed and the data collection form is submitted within the required timeframe if the Council incurs over $750,000 of expenditures relating to federal awards.
The Council agrees with the finding. The Council had turnover at the Chief Executive Officer position. As a result, the Council mistakenly failed to have the fiscal years 2022 and 2021 audits performed and also overlooked the filing requirement for federal funding when single audits are required. The Council did not have a single audit performed and did not file data collection form for the year ended June 30, 2021 within the required timeframe.
Not resolved. In 2023, the Council engaged an independent certified public accountant in August of 2023 to concurrently perform the audits for fiscal year 2021 and 2022. The data collection form is expected to be filed within 30 days of the completion of these audits.