Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023.
Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the 2023 single audit reporting package should have been submitted by September 30, 2024.
Cause: The audit was not completed by September 30, 2024.
Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The December 31, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.