Audit 408140

Instance of non-compliance Finding 2025-001: The Commission has not met the Single Audit requirement. Condition: The Commission did not submit its Single Audit reporting package for the year ended June 30, 2025 within the timeframe required by Uniform Guidance. The reporting package was required to be submitted to the Federal Audit Clearinghouse by March 31, 2026. Criteria: Uniform Guidance requires auditees to submit the data collection form and reporting package to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period, whichever is earlier. The Commission should have internal controls and procedures in place to ensure that the annual Single Audit is completed and submitted within the required timeframe. Cause: The Commission did not submit audit reports in the required time frame. Effect: The Commission was not in compliance with the Single Audit reporting requirements of Uniform Guidance. Because the reporting package was not submitted by the required deadline, the Commission is delinquent in filing its Single Audit. The late submission may also affect the Commission’s ability to qualify as a low-risk auditee in future audit periods. Auditors’ Recommendation: The Commission should implement procedures and oversight controls to ensure Single Audit reports are completed and submitted in a timely manner.Management’s Response: The Commission agrees with the finding and the accompanying corrective action plan details the Commission’s plans for improvement.