Finding Text
Condition: During a review of the District’s filed data collection forms, it was discovered that the form
was not filed timely for the previous single audit.
Criteria: The District is required to follow federal laws and guidelines issued by the Federal Office of
Management and Budget for filing the data collection form as part of the finalization process for the single
audit.
Cause: The District did not file the form by the required deadline issued by the Federal Office of
Management and Budget for the previous fiscal year’s single audit.
Effect: The District did not comply with the compliance requirements as provided by the Federal Office
of Management and Budget for filing the data collection form as part of the finalization process for the
single audit.
Recommendation: It was recommended that the District prioritize filing the data collection form when
complete as part of the single audit finalization process.
Corrective Action Plan: The District acknowledges the finding and will prioritize filing the data
collection form when complete as part of the single audit finalization process.