Finding 2025-001: Reporting Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package. If the reporting package is late, a recipient is disqualified from being a low-risk auditee. Statement of Condition: CMP anticipates submitting the Data Collection Form for the year ended June 30, 2025, subsequent to the mandated deadline, which constitutes a late filing. Questioned Costs: None. Cause: Due to the size of CMP’s accounting staff and the volume of year-end reporting requirements, the federal reporting package was not submitted within the required timeframe. Effect: CMP was not able to adhere to the submission requirements in the Criteria section above. Recommendation: We recommend CMP adhere to these submission requirements