Finding Text
Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.