Finding Text
Federal Program - Water and Waste Disposal Systems for Rural Communities (10.760); Reporting; Criteria - The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse 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 City's December 31, 2022 reporting package was not filed with the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period.; Questioned Costs - None; Context - The City's December 31, 2022 reporting package was not filed with the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report or nine months of the City's year end.; Effect - Non-compliance with Uniform Guidance reporting requirements.; Cause - The information required to audit was not obtained until after the filing deadline.; Repeat finding - Yes. Prior audit finding 2021-006.; Recommendation - The City's audit should be completed within nine months of the fiscal year end to allow for timely submission fo the data collection form and reporting package.; Views of Responsible Officials - The City agrees with the recommendation.