Finding Text
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package
Nonmaterial Noncompliance—Reporting
Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2024.
Criteria: Uniform Guidance 2 CFR 200.512, Report Submission, requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025.
Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package.
Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse.
Questioned Costs: None.
Repeat Finding: No
Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis.
View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.