Finding Text
Finding 2023-009: Untimely Data Collection Form Submittance
Federal Program:
All
Condition:
The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period.
Criteria:
Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting
package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or
nine months after the end of the audit period.
Cause:
A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later.
Questioned Cost:
None.
Context:
The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period.
Recommendation:
We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely.
District’s Response:
The District will work with its auditors to ensure timely completion of the single audit in the future.
Potential Effect:
Noncompliance with federal regulations could result in the loss of future federal awards.