Late Submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Management position. Management concurs that the fiscal year 2025 submission was not made by the deadline established in 2 CFR 200.512(a). Management response. The revised finding correctly identifie...
Late Submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse Management position. Management concurs that the fiscal year 2025 submission was not made by the deadline established in 2 CFR 200.512(a). Management response. The revised finding correctly identifies this as an entity-wide Single Audit reporting matter covering all Federal agencies included in the SEFA, states the March 31, 2026 deadline, and reports no questioned costs. Management accepts the late-filing condition and will submit the fiscal year 2025 package promptly after issuance. The reporting calendar and actions below address the recurring causes reflected in the prior-year findings. The recovery target is not an extension of the regulatory deadline. Continuity with Finding 2024-002. The FY 2024 CAP committed to improved external and internal control procedures to support FY 2025 Single Audit reporting, with a March 31, 2026 completion target. The recurring FY 2025 finding demonstrates that timely submission was not achieved under that commitment. Management retains the original commitment in its status record. The October 31, 2026 recovery target and the FY 2026 reporting milestones strengthen that earlier action through named roles, a detailed calendar, weekly readiness reviews, and retained submission evidence; they do not replace or extend the missed deadline. Finance will document work actually performed under the prior plan and why it did not result in timely submission. Corrective Action 1. Designate the Auditee Certifying Official, backup official, submission editor, and audit liaison. Confirm active Login.gov access and Federal Audit Clearinghouse roles before the reporting deadline. 2. Maintain a master Single Audit calendar using the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after fiscal year-end. Include internal deadlines for closing, SEFA, notes, draft statements, legal review, audit fieldwork, management responses, package assembly, certification, and submission. 3. Use a completion checklist to verify that the PDF contains the financial statements, SEFA and notes, summary schedule of prior audit findings, auditors' reports, and corrective action plan; that the SF-SAC workbooks agree to the reporting package; and that the public PDF excludes PII. 4. Submit the fiscal year 2025 reporting package promptly after final issuance, retain both certifications and the FAC acceptance record, and distribute the package to each pass-through entity as required. 5. Escalate missed internal milestones monthly to the Mayor. A delay by one workstream will trigger a documented recovery schedule rather than postponement of the overall process. 6. Maintain a weekly readiness checklist until the overdue FY 2025 package is accepted. File promptly upon receipt of the issued reports, even if a finding remains disputed or an ASR limitation remains unresolved. Carry the auditors’ findings and questioned costs as issued; include management’s response separately and preserve subsequent agency correspondence. Implementation Milestones Required Action Owner Completion Evidence Target Date Confirm FAC roles, access, and submission checklist. Finance Director Access roster and completed readiness checklist Sep. 30, 2026 Submit FY 2025 package after final report issuance. Auditee Certifying Official FAC acceptance and certification records Oct. 31, 2026 or earlier Approve FY 2026 Single Audit calendar and PBC schedule. Finance Director Approved calendar and status tracker Oct. 15, 2026 Complete FY 2026 submission by regulatory deadline. Auditee Certifying Official FAC acceptance dated no later than deadline Mar. 31, 2027 Responsible official. Héctor Rubén Caraballo Díaz, Director of Finance Anticipated completion. October 31, 2026 is the internal recovery target for the overdue fiscal year 2025 submission; submit promptly upon issuance and earlier whenever possible. This target is not an extension of the March 31, 2026 regulatory deadline. For fiscal year 2026, submit within 30 days after receipt of the reports or by March 31, 2027, whichever occurs first. Evidence of completion. The fiscal year 2025 package is accepted by the FAC; the SF-SAC agrees to the reporting package; certifications and distribution evidence are retained; and the fiscal year 2026 submission is completed within the period required by 2 CFR 200.512(a).