Audit 369258

Criteria: Per 2 CFR section 200.512, auditees that expend $750,000 or more in federal awards during a fiscal year are required to submit the single audit reporting package to the Federal Audit Clearinghouse within thirty calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, whichever is earlier. Condition: The Organization did not file its single audit reporting package with the Federal Audit Clearinghouse for the year ended December 31, 2023 and prior years. Cause: The Organization did not have adequate procedures in place to ensure timely submission of the single audit reporting package to the Federal Audit Clearinghouse. Effect: Failure to submit the single audit reporting package constitutes noncompliance with the Uniform Guidance. Recommendation: The Organization should establish and implement formal procedures to ensure timely submission of its single audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and is in the process of filing the delinquent single audit reporting packages with the Federal Audit Clearinghouse. In addition, the Organization has assigned the responsibility for filing the single audit reporting package to its Chief Financial Officer and has developed a compliance calendar to track the submission deadline.