Finding Text
Criteria: The Single Audit Reporting Package including the Data Collection Form is required to be submitted to the Federal Audit Clearinghouse nine months after the end of the audit period. Condition: During the course of our audit, we noted the audit for year ended June 30, 2019, has still not been submitted to the Federal Audit Clearinghouse. The required extended due date was September 30, 2020. Cause: It appears the required information was not available to be submitted to the Clearinghouse in a timely manner. Effect: Late submissions indicate an elevated risk for the entity for single audit testing purposes. It also indicates noncompliance with federal law (2 CFR 200.512). Recommendation: The Project should ensure that all filings are done timely and accurately. We recommend the Project continue to try to resolve the required filings for the fiscal year ended June 30, 2019. Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame. See Corrective Action Plan.