Finding Text
Criteria
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the
auditor's report or nine months after the end of the audit period.”
Condition
The District did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end.
Cause
Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely.
Effect
The District is not in compliance with the filing requirement deadline.
Recommendation
We recommend the District comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements.
Views of Responsible Officials and Planned Corrective Actions
Management is in agreement with the finding. See attached Corrective Action Plan.
Indication of Repeat Finding
This is a new finding.