Audit 400287

2025-001 REPORTING - NONCOMPLIANCE Federal Program All federal programs Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organization did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2025 reporting package was not submitted by the March 31, 2026 due date. Cause Delay in year-end close of the financial information and delays in providing the information to complete the audit. Effect The delay in the submission of the Data Collection Form and audit to the Federal Audit Clearinghouse will result in the Organization not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Context The lack of financial staff resources to timely close the accounting records resulted in delays. The Organization has hired an additional accounting staff and will review its internal procedures for timely closing. Repeat Finding No Recommendation We recommend that Organization develop a formal year-end closing schedule that indicates personnel responsibilities and corresponding time requirements, to allow for timely completion of year-end work in preparation for the annual audit and to ensure reporting deadlines are met. Management Response See Corrective Action Plan included in this report package.