Audit 379176

Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(l), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors' reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended October 31, 2024, to the FAC by the deadline of July 31, 2025. Cause - The Organization experienced delays in completing year end account reconciliations and was unable to provide the necessary information to the external auditors to complete the year end audit, leading to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the Organization not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - Management should implement internal controls and procedures to ensure timely reporting and closure of the year end books, establishing a project timeline and assigning responsibilities of key tasks to Organization employees as necessary. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.

Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report (SF-425) and the SF-429 Real Property Status Report (SF-429), together (FFRs) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the FFRs timely for the period ended October 31, 2024. The late submission was completed on October 27, 2025. Cause - The bookkeeper position has remained vacant during 2024, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.

Criteria - The grant requires that the SF-425, Federal Financial Report - Annual Federal Financial Report (SF-425) and the SF-429 Real Property Status Report (SF-429), together (“FFRs”) are filed no later than 90 days after the end of the period. Condition - During our audit, we noted that the Organization did not file the SF-429 for the period ended October 31, 2024. Cause - The bookkeeper position has remained vacant during 2024, causing a delay in reporting by the remaining staff members. Effect of Condition - The late submission caused the organization to not be in compliance with the reporting requirements per the Compliance Supplement. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the lack of required reporting submission for this federal program, programs with required reporting may have similar issues. Recommendation - We recommend the Organization follow its comprehensive policies and procedures and complete reporting submissions on time. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.