Finding Text
Finding 2022-001 Late issuance of the 2022 Single Audit Reporting Package Federal Programs All Assistance Living Numbers (ALN?s) included on the schedule of federal awards for the year ended June 30, 2022. Condition and Context followed by Criteria The District?s submission of the 2022 single audit reporting package was formally due to the Federal Audit Clearinghouse by March 31, 2023, but was not submit by the due date. Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor?s report or nine months after the end of the audit period. Questioned Costs None noted Cause The audit of the District?s financial statements as of June 30, 2022 was not completed until REPORT DATE due to delays encountered with the District?s actuarial valuations and the implementation of the Governmental Accounting Standards Board?s Statement No. 87, Leases. Effect The Federal reporting package was not received timely by the Federal Audit Clearinghouse which could impact granting agencies. 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, please refer to the Corrective Action Plan for more information.