Audit 414078

Criteria – Uniform Guidance requires the audit, data collection form, and reporting package to be submitted within 30 calendar days after the auditee receives the auditors' reports or nine months after the end of the audit period, whichever is earlier. For the year ended December 31, 2024, the reporting package was required to be submitted by September 30, 2025, unless an extension was authorized. Condition – The Health Unit’s Single Audit reporting package for the year ended December 31, 2024 was not submitted within the required timeframe. Cause – The Health Unit had not historically been subject to recurring Single Audit procedures and did not have a formal process to track federal expenditures, evaluate Single Audit applicability, and monitor required reporting deadlines. This is consistent with internal control observations noted during the Health Unit’s internal control review, including the need to formalize processes, improve documentation of oversight activities, and develop a more structured approach to non-routine financial reporting and compliance matters. Effect –The required Single Audit reporting package was not submitted timely. Late submission delaysfederal and pass-through agency oversight and may affect the Health Unit’s ability to qualify as a low-risk auditee in future periods. Recommendation – Management should implement a formal federal award monitoring process to identify all federal awards, Assistance Listing numbers, pass-through entities, award periods, federal expenditures, and Single Audit reporting deadlines. Management should evaluate Single Audit applicability annually as part of the year-end close process and document the evaluation. Views of Responsible Officials – Management has begun implementing procedures to track federal awards, evaluate Single Audit applicability annually, and monitor required reporting deadlines. 36