Finding Text
Condition: The 2023 data collection form and audit package were not submitted timely.
Criteria: As required by the Office of Management and Budget, auditees are required to submit a completed data collection form and audit package to the Federal Audit Clearinghouse on or before the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. During 2023, this requirement due on March 31, 2024.
Cause: The late filing is due to delays in the single audit process.
Effect: The District is at risk of jeopardizing the continued funding provided by the federal agencies.
Recommendation: We recommend the District implement policies and procedures related to the Uniform Guidance reporting requirements.
Corrective Action Plan: The Finance Manager, along with staff, will review and evaluate the reporting requirements of all grants to ensure timely reporting requirements.