Finding Text
Criteria: When a Single Audit is required to be performed, an audit report is required to be filed nine months after the end of the year subject to audit. Condition: The District?s audit for the year ended June 30, 2022, was not completed in time for the audit report to be filed by March 31, 2023. Cause: The District?s accounting policies and procedures as well as the auditor?s timeline did not allow for a timely completion of the June 30, 2022 audit report. Effect: The District?s Single Audit will be submitted late for the year ended June 30, 2022. Auditor?s Recommendation: We recommend that the District review its accounting policies and procedures to allow for the audit report, and results of the Single Audit, to be submitted prior to the filing deadline. Views of Responsible Officials: We agree with the above issue. See Corrective Action Plan