Finding Text
2022-011- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDITCLEARINGHOUSE
Funding agency: All included on the Schedule of Expenditures of Federal Awards
Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards
Award Period: Various Award Periods
Type of Finding: Material Non-compliance
Compliance Area: Reporting
Question Costs: None
Condition
The District did not submit its Single Audit reporting package (including financial statements, data collection form, and corrective action plan) within the required timeframe for the FY22 audit. The District never submitted the FY21 audit to the Federal Audit Clearing House.
Criteria
2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Cause
Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Effect
Late reporting could cause additional oversight or restriction by grantors.