Audit 401656

Current Year Findings Finding 2025-001 – Timely Filing of Single Audit Report Type of Finding Internal Control - Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months are the end of the audit period. Condition The DCF was not submitted by its due date of February 28, 2025. Cause The DCF was not completed and available to be submitted by the due date due to delays by management in providing audit requests. Effect or Potential Effect Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should enhance current internal controls ensuring the timeliness of preparation and accuracy of financial information to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.