Finding Text
Finding 2023-004
Repeat Finding: Yes
Program Name: Community Facilities Loans and Grants
Assistance Listing Number: 10.766
Federal Agency: U.S. Department of Agriculture
Questioned Costs: N/A
Type of Finding: Noncompliance, Significant Deficiency
Compliance Requirement: Reporting
Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SF-SAC) by the due date of March 31, 2024.
Criteria The District is required to complete the audit and file the Data Collection Form (SF-SAC) by March 31, 2024.
Cause: The Data Collection Form was not filed within the required period due to a delay in the preparations for the audit.
Effect: The District was not in compliance with federal regulations and the program.
Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met.
Review of Responsible Officials: Managemet acknowledges there were significant delays in the audit due to capacity issues and a delay in the 2022 audit. Management has been in contact with all of its
program representatives to keep them informed on the situation.