Desoto Memorial Hospital DistrictLocal Government

Finding 2021-001 Federal Programs: All Assistance Listing Numbers (ALN) included on the Schedule for year ended September 30, 2021. Finding: The single audit reporting package was not submitted to the Federal Clearinghouse within the required time period. Criteria: In accordance with 2 CFR ? 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted by the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended September 30, 2021, was not filed by the due date of June 30, 2022. Questioned Costs: None. Cause: The audit was not completed until February 2022, due to information not being available from management to complete the audit by June 30, 2022. Potential Effect: Delays in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant fundings. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the District continue efforts to ensure future audits are filed timely by implementing processes and procedures to ensure compliance with the deadlines. Views of Responsible Officials: Management agrees with the finding. The District will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.