Finding Text
Finding 2022-002: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Finding The District?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each 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 fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. Cause This was due to transition in the District?s Treasurer function in fiscal year 2022. Pension information, state grants, e-rate, and voided check transactions caused a net balance due from the Thornton Township School Treasurer that should have been included in the timely reconciliation of pooled cash and investments. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The June 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the District ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The District accepts the finding. Procedures have been established to ensure all filings are done timely.