Finding Text
Finding 2024-003
Noncompliance
All Assistance Listing Numbers and Federal Agencies included on the
schedule of expenditures of federal awards for year ended June 30, 2024
Federal Clearinghouse Annual Submission
Finding: The Single Audit package was not submitted to the Federal Clearinghouse within
the required time period.
Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be
completed and the data collection form and reporting package should be submitted within
the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the
audit period.
Condition: The Single Audit package for the District’s year ended June 30, 2024 should
have been submitted to the Federal Audit Clearinghouse by March 31, 2025.
Cause: The audit was not completed by March 31, 2025 due to delays in the overall audit
process caused by a shortage of resources.
Effect or potential effect: Potential suspension of funding provided by federal agencies.
Questioned costs: None
Context: The June 30, 2024 Single Audit package.
Identification as a repeat finding, if applicable: No
Recommendation: We recommend the District file the reporting package timely to the
Federal Audit Clearinghouse.
Views of responsible officials: Management agrees with this finding. Management
acknowledges the finding. The delay in submitting the Single Audit package was primarily
due to the external auditor’s resource constraints, which impacted the timely completion of
the audit. Management views this as an isolated event and assures that it will not occur
again.
To prevent future delays, the District will coordinate closely with the external auditors to
ensure adequate resources are available and will monitor audit timelines to ensure timely
submission of future audit packages.