Audit 377504

Criteria: 2 CFR 200.512(a) requires that the Single Audit reporting package and the data collection form be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The submission of the 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The delay was due to the auditor not completing the audit and issuing the reports by the required deadline. The auditee provided all necessary information and was prepared to submit the reporting package and data collection form on time. Effect: Late submission of the reporting package and data collection form may affect the entity’s eligibility for low-risk auditee status and could result in increased federal oversight or other administrative actions. However, since the delay was solely attributable to the auditor, this is not considered a compliance finding or internal control deficiency for the auditee. Questioned Costs: None. Identification of Repeat Findings: Not a repeat finding. Recommendation: We recommend the Organization continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization concurs with this finding and a response is included in the corrective action plan.