Audit 415476

Finding 2025-001 Submission of Reporting Package Criteria: CFR 200.512(a)(1) states the audit, 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: The Agency did not timely submit the Single Audit Reporting Package for the year ended December 31, 2025. Cause: Due to delays in the audit process, the December 31, 2025 audit was not completed until after the submission deadline. Effect: Failure to submit the Data Collection Form timely may effect compliance with Uniform Guidance reporting requirements. Recommendation: We recommend the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form are completed by the required deadline. Views of responsible officials: The Agency agrees with the finding. Refer to the Corrective Action Plan.