Finding Text
Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditors' report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ended June 30, 2021 was due March 31, 2022, but was not submitted until July 21, 2022, or 112 days late. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of June 2022, the auditor had not completed the audit in accordance with his agreement with the District. The District fired the auditor and hired a new firm to complete the audit, but the deadline had already passed. Effect: The prior year audit and data collection form were not submitted before the deadline. Cause: The data collection form could not be submitted without the audited financial statements. The firm hired to perform the audit failed to do so. They were fired in June 2022, after the submission deadline. The new firm completed the audit and the data collection form was filed on July 21, 2022. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations Guidelines. Management's Response: A new firm has been engaged to perform the District's audits. This will allow filings to be made before the deadline.