Audit 415358

Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(l) requires Single Audit reports to be submitted within the earlier of30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2025 audit report was not submitted on or before its deadline. Cause: The delay was primarily due to a lack of timely coordination and responsiveness from management during the audit process, including delays related to the transition of a new Chief Financial Officer. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation offederal grants' terms and conditions. Recommendation: We recommend that management implement procedures to ensure timely coordination with auditors, especially during periods of leadership transition. Clearly defined internal timelines and accountability for providing audit documentation will help support timely completion and submission of future audits. Management's Response: Leadership recognizes the importance of timely Single Audit submissions and is implementing improvements in internal coordination and communication processes. The finance department is currently undergoing systems and procedural changes to ensure timely completion of the audit and compliance with federal requirements going forward.