Finding Text
2023-004 Audit Report Submission to the Federal Government
Material Weakness in Internal Control over Compliance
Criteria
Single Audits, 2 CFR Part 200 Subpart F 200,512(a)(1)- Report Submission, are required to be submitted within the earlier of 30 days of the receipt of the auditor's report or nine months after the end of the audit period.
Condition
The Joint Powers Board did not submit the audit report in the nine-month time frame as required by the Uniform Guidance.
Cause
The Joint Powers Board has limitied resources to perform timely submisssions to contract with a independent CPA to perform the audit. The audit has started late, and not reasonable to complete the Federal Clearinghouse deadline.
Effect
Noncompliance with the federal requirements to submit an auidt report nine-months after year-end.
Recommendation
We recommend that the Joint Powers Board submit audit reports in compliance with 2 CFR 200.512(a)(1).
Views of Responsible Officials and Planned Corrective Actions
Please see the last page of this report for the written response from the Board.