Finding Text
Assistance Listing No: 97.044, Assistance to Firefighters Grant
Federal Grantor: U.S. Department of Homeland Security - Direct Award
Compliance Requirement: Other
Condition: The District submitted its audited financial statements and single audit report to the federal
clearinghouse in October 2023, more than 6 months after it was due on March 31, 2023.
Criteria: The District was required to submit its audited financial statements and single audit report to
the federal audit clearinghouse no later than March 31, 2023, 9 months after the fiscal year-end (2 Code
of Federal Regulations, Section 200.512(a)).
Cause: The District failed to prepare its audited financial Statements and schedule of expenditures of
federal awards (SEFA) in a timely manner due to not being able to locate and provide information to the
auditor by the reporting deadline.
Effect: Federal awarding agencies could deny future federal awards to recipients that do not comply with
the Uniform Guidance.
Context: In March 2022, the District was able to acquire additional accounting help from El Dorado
Hills Fire District to close its books for the year ended June 30, 2022. Prior to obtaining this additional
assistance, the District did not have qualified staff available to manage the audit and single audit.
Recommendation: The District should consider contracting with an external accounting firm with
significant knowledge in governmental and single audit accounting and reporting standards so that it can
close its books and submit its audited financial statements and single audit report to the federal audit
clearinghouse no later than the statutory deadline.
View of Responsible Officials and Planned Corrective Action: Management’s response and planned
corrective actions are included at the corrective action plan end of this report.