FAC Explorer

Finding 571832 (2023-006)

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Requirement
P
Questioned Costs
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Year
2023
Accepted
2025-07-23
Audit: 362857
Organization: Dorchester County Sanitary District, Inc. (MD)
Auditor: Pks & Company P A

AI Summary

  • Issue: The District missed the deadline to submit audited financial statements and federal award data to the Federal Audit Clearinghouse.
  • Impact: This noncompliance could lead to restrictions on federal funds, including potential withholding or termination of grants.
  • Next Steps: The District should promptly file the required data collection form to address the issue.

Finding Text

Criteria – Non-federal entities subject to Uniform Guidance requirements must submit their audited financial statements and federal award program data to the Federal Audit Clearinghouse by the earlier of 60 days after the date of the audit report or 9 months after the financial statement date (March 31, 2024). Condition – The District did not submit its audited financial statements and federal award program data by the due date. Effect – Noncompliance with the Federal Audit Clearinghouses requirements may result in drawdown restriction, withholding a percentage of federal funds, suspending federal funds, or terminating grants. Cause of Conditions – The District experienced high turnover in management which delayed the audit process. Recommendation – The District should file the data collection form with the Federal Audit Clearinghouse as soon as possible. Response – The District agrees with the recommendation.

Corrective Action Plan

Finding Summary: The District was required to have their first single audit for the year ending June 30, 2023. They did not submit its audited financial statements and federal program data to the Federal Audit Clearinghouse by the due date of March 31, 2024. Responsible Individuals: Peter McElroy, Director. Corrective Action Plan: The District has experienced significant turnover in management positions. They have recently employed a new Director. As a result, the District will have more timely filings going forward, if required.

Categories

Cash Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
10.760 Water and Waste Disposal Systems for Rural Communities $390,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $365,284