Audit 372865

Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Recommendation – We recommend that the Organization establish procedures to monitor audit timelines and ensure the timely preparation and submission of all required reports to the Federal Audit Clearinghouse. This includes assigning responsibility for submission, maintaining a compliance calendar, and performing periodic checks to confirm deadlines are met.

Criteria – 2CFR Part 200 requires an auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA). Condition and Description – During the audit, the Organization required assistance to correctly identify and record the federal expenditures and prepare the SEFA. Recommendation – We recommend that the Organization strive to implement controls over the preparation of the SEFA to ensure that the amounts are properly recorded in the SEFA.