FAC Explorer

Audit 330624

FY End
2024-06-30
Total Expended
$1.38M
Findings
10
Programs
8
Organization: Kiamichi Economic Development District of Oklahoma (OK)
Year: 2024 Accepted: 2024-12-03
Auditor: Michael W Green CPA

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512865 2024-001 - - P
512866 2024-001 - - P
512867 2024-001 - - P
512868 2024-001 - - P
512869 2024-001 - - P
1089307 2024-001 - - P
1089308 2024-001 - - P
1089309 2024-001 - - P
1089310 2024-001 - - P
1089311 2024-001 - - P

Programs

ALN Program Spent Major Findings
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $190,626 Yes 1
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $123,993 Yes 1
93.053 Nutrition Services Incentive Program $118,202 Yes 1
11.302 Economic Development Support for Planning Organizations $63,432 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $62,460 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $37,623 - 0
21.U00 Covid - Arp $30,954 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $26,292 - 0

Contacts

Name Title Type
NLQ2YRK3DHK4 Kimberly Green Auditee
9184652367 Michael W. Green Auditor
No contacts on file

Notes to SEFA

Title: NOTE A - BASIS OF PRESENTATION Accounting Policies: EXPENDITURES REPORTED ON THE SEFA ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. KEDDO HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. De Minimis Rate Used: N Rate Explanation: KEDDO HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. The accompanying schedule of expenditures of federal awards (SEFA) includes the federal award activity of the KEDDO under programs of the federal government for the year ended June 30, 2024. The information in this SEFA is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the SEFA presents only a selected portion of the operations of KEDDO, it is not intended to and does not present the financial position, changes in net assets, or cash flows of KEDDO. Change in Basis of Presentation. During the current year KEDDO elected to change their basis of presentation from modified cash basis to the accrual basis of accounting. As a result, the amounts presented in the current SEFA may not be directly comparable to those presented in the prior year.
Title: NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: EXPENDITURES REPORTED ON THE SEFA ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. KEDDO HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. De Minimis Rate Used: N Rate Explanation: KEDDO HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. Expenditures reported on the SEFA are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. KEDDO has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE C - SUBRECIPIENTS Accounting Policies: EXPENDITURES REPORTED ON THE SEFA ARE REPORTED ON THE ACCRUAL BASIS OF ACCOUNTING. SUCH EXPENDITURES ARE RECOGNIZED FOLLOWING THE COST PRINCIPLES CONTAINED IN THE UNIFORM GUIDANCE, WHEREIN CERTAIN TYPES OF EXPENDITURES ARE NOT ALLOWABLE OR ARE LIMITED AS TO REIMBURSEMENT. KEDDO HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. De Minimis Rate Used: N Rate Explanation: KEDDO HAS ELECTED NOT TO USE THE 10 PERCENT DE MINIMIS COST RATE AS ALLOWED UNDER THE UNIFORM GUIDANCE. A portion of the federal expenditures presented in this schedule was provided to subrecipients by the Organization. That portion has been identified in a separate column on the Schedule of Expenditures of Federal Awards.

Finding Details

Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.
Finding 2024-001
2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within 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 audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.