Audit 407344

Federal Program: All assistance listing numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2024 Type of Finding: Material weakness in internal control over compliance. Criteria: 2 CFR Part 200 Subpart F Section 200.512(a)(1) states the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Organization did not submit the December 31, 2024 Single Audit to the Federal Audit Clearinghouse by the required due date of September 30, 2025. Cause: Due to staffing constraints, the Organization experienced delays in the delivery of final trial balances and requested workpapers and supporting documentation for the audit. Effect: The late filing resulted in the Organization not being in compliance with the Uniform Guidance (Section 200.512(a)(1)). Questioned Costs: There were no questioned costs with respect to this finding. Repeat Finding: No Recommendation: We recommend the Organization review current processes and controls in place in order to ensure that future submissions are submitted timely. Responsible Official’s Response: The Organization is actively recruiting qualified candidates to fill vacant finance positions to strengthen its accounting and financial reporting functions. Filling these positions will help ensure that year-end financial reporting, audit schedules, and the Single Audit are completed in a timely manner and submitted to the Federal Audit Clearinghouse by the required deadline.