Audit 400505

III. Findings and Questioned Costs-Major Federal Programs 2025-001 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Activities CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: No Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2025, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearing house timely. Management’s Response: Management acknowledges the delay in submitting the audit report due to staff capacity limitations. To prevent recurrence, they have established a formal year-end audit planning calendar with interim documentation deadlines and have implemented a structured, pre-audit check-list process to ensure all documentation is finalized and reviewed at least 30 days prior to the deadline.