Audit 368944

Condition and Context: As listed in Uniform Guidance §200.512, Report Submission, an organization is required to submit their audit reporting package within the earlier of thirty days of receiving the auditor’s report, or nine months after the end of the audit period. The audit reporting package for the year ended December 31, 2023 has not yet been submitted to the Federal Audit Clearinghouse. Criteria: Submission of reports and reporting package by required due dates is an important element in contract monitoring. Cause: The Organization was unaware of the federal funding element related to some of their funding passed through other organizations. Effect: The Organization has not yet submitted its audit reporting package for the previous year. Recommendation: Internal controls should be reevaluated to provide a structure which will facilitate timely preparation of the Organization’s Schedule of Expenditures of Federal Awards and monitoring of this process to ensure timely recognition of the requirement in a given year for a Single Audit. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and is working on submission of the federal reporting package for the year ended December 31, 2023. The submission of the December 31, 2024 federal reporting package will be completed prior to its due date.