Finding Text
Criteria: Per Title 2 CFR.200.512(d), ?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. The City?s Data Collection Form for the year ended December 31, 2021 was due by September 30, 2022. Condition: The District did not file their Data Collection form on time in accordance with the Single Audit Act of requirements. The Data Collection Form was not filed until January 17, 2023. Cause: The audit report was not issued until January 11, 2023 due to the prior accounting manager not having the financial statements prepared accurately. Effect: The City was not in compliance with the reporting deadline. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Views of Responsible Officials and Planned Corrective Actions: We have hired a new accounting manager and will ensure the Data Collection Form is submitted timely going forward.