Untimely Single Audit Filing Condition and criteria: The Authority did not submit their Single Audit Report for the fiscal year ended September 30, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
Untimely Single Audit Filing Condition and criteria: The Authority did not submit their Single Audit Report for the fiscal year ended September 30, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Authority should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Authority’s Response: Eldred Borough Water Authority was unable to contract a CPA to perform the single audit. The Authority has since contracted with a CPA firm to perform the single audit and do not anticipate it being delayed in submission in future years.
Finding 2024-010: Late Filing of Data Collection Form Program Title: Defense Nuclear Nonproliferation Research Assistance Listing Number: 81.113 Federal Agency: U.S. Department of Energy Direct Award Identifying Numbers: DE-NA003862, DE-NA004179, DE-NA0004177 Federal Award Year: Year ended September 30, 2024 Program Title: Export Control and Related Border Security Assistance Listing Number: 19.901 Federal Agency: U.S. Department of State Direct Award Identifying Number: SAQMIP23CA0153 Pass-Through Entity Name, Pass-Through Identifying Number: The Research Foundation for SUNY, University at Albany, 3-98939 Federal Award Year: Year ended September 30, 2024 Type of Finding: Significant Deficiency in Internal Control and Other Matter Compliance Finding Criteria: Per 2 CFR §200.512(a), non-Federal entities must submit the DCF and reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: PFI will submit its Data Collection Form (DCF) and Single Audit reporting package to the Federal Audit Clearinghouse approximately 6 months past the required deadline. The delay occurred because the audit was not completed within the nine-month timeframe following the fiscal year-end, as required by Uniform Guidance. Cause: The audit was not completed timely due to delays in receiving requested information, follow-ups for additional information, the identification of several potential audit adjustments, the audit team’s need to extend sample sizes due to identified audit adjustments and internal control deficiencies, and extended review processes as a result of identified audit findings. Effect or Potential Effect: Late submission of the DCF and reporting package results in noncompliance with Uniform Guidance requirements and may impact PFI’s eligibility for future Federal funding or trigger additional oversight. Questioned Costs: None. Context: The DCF was filed after the nine-month timeframe following PFI’s fiscal year end. Recommendation: We recommend that PFI establish a timeline for audit preparation and obtain more assistance from their outsourced accountants to ensure that requests for information are completed timely and accurately.
Finding 2024-001 – Data Collection Form and Reporting Package to the Federal Audit Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding) Information on the federal program: All programs Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The data elements and format must be approved by OMB and include all required elements. Condition: The Authority failed to timely submit the data collection form or audit reporting package to the Federal Audit Clearinghouse for the period ended September 30, 2024. Cause: The Authority did not meet the submission date of June 30, 2025 for the September 30, 2024 audit. Effect: The Authority is considered a high-risk auditee. This classification can impact current and future grants. Questioned Costs: None reported Recommendation: It is recommended the Authority ensure timely and accurate submissions of the audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: See Management’s View and Corrective Action Plan included at the end of the report.
Finding 2024-001 - Noncompliance with reporting deadline Criteria Under 2 CFR 200.512(a)–(b), auditees must submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC): 1. Within 30 days after receipt of the auditor’s reports, or 2. Within nine months after the end of the audit period, whichever is earlier. Failure to submit the reporting package within this timeframe constitutes noncompliance with the Uniform Guidance. Condition For this first-time Single Audit, WAVE did not submit the required reporting package, including the DCF, to the FAC within the timeframe established by the Uniform Guidance. The reporting package was submitted after the required due date. Cause Because this was WAVE’s first Single Audit, management was not fully familiar with the Uniform Guidance reporting requirements and associated deadlines. WAVE had not yet developed internal procedures for tracking and completing the federal audit submission process. As a result, the filing deadline was missed. Effect WAVE did not comply with the Uniform Guidance reporting requirements. Untimely filing may affect federal agencies’ access to required audit information for oversight purposes. In addition, because the reporting package was not submitted by the required deadline, the auditee does not meet one of the criteria to be considered a lowrisk auditee in future periods under 2 CFR 200.520. Recommendation We recommend WAVE establish internal controls and written procedures specific to Single Audit reporting requirements. These procedures should include: • Assigning responsibility for preparing and submitting the DCF and reporting package; • Maintaining a compliance calendar for federal filing deadlines; • Reviewing Uniform Guidance requirements applicable to ongoing Single Audits; and • Implementing a secondary review to ensure timely completion of the filing. These steps will help ensure that future reporting packages are submitted within the required timeframe. Views of Responsible Officials Management agrees with the finding. As this was WAVE’s first Single Audit, management is developing written procedures to ensure full understanding of, and compliance with, all Uniform Guidance reporting requirements. WAVE will implement a reporting calendar, designate responsible personnel, and establish review steps to ensure timely submission going forward.
Questioned Cost - None Repeat Finding - No. Criteria Office of Management and Budget (OMB) Uniform Guidance 2 CFR 200.512(1) requires the County to submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end, unless the County’s federal oversight agency approves an extension of this deadline. Condition Audit reports were not filed timely with the Federal Audit Clearinghouse (FAC). Cause The late completion of the County’s audit contributed to the late submission of its Single Audit Reporting Package. Effect The late submission affects all federal programs the County administers. However, this finding does not result in a control deficiency in internal controls over compliance or noncompliance for the individual federal programs, as this was not caused by the programs’ administration. Recommendation The County should improve its financial reporting process so that it can submit its Single Audit Reporting Package to the federal clearinghouse no later than 9 months after fiscal year-end. Views of Responsible Official(s) See Auditee’s Corrective Action Plan
2024-002 Compliance – Control Activities - Reporting Criteria: OMB’s Uniform Guidance 2 CFR 200.512(a) requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The City of Rose City, Texas did not file the required Data Collection form within the required time period. Cause: Due to catastrophic damage to City services, including infrastructure, caused by back-to-back year Hurricanes, the City of Rose City, Texas was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the City of Rose City, Texas’s current grant contracts and the opportunity to qualify for future grants. Recommendation: The City of Rose City, Texas’s governance should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per OMB Uniform Guidance 2 CFR 200.
Finding 2024-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: American Rescue Plan Act Assistance Listing Number: 21.027 Award Number: SLFRP2492/SLFRP4836 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of finding 2023-001 and considered a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management agrees with the finding, see Corrective Action Plan.
2024-002 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addition, due to the late issuance of the 2024 fiscal year audit, the submission deadline for fiscal year 2024 of June 30, 2025 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 and future submissions applicable to FY 2024. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
Finding 2024-004 | Untimely Submission of Single Audit Reporting Package Noncompliance | Repeat Finding | Third Consecutive Year (2022-001, 2023-006, 2024-004) Program: Multiple Programs — Entity-Wide Compliance Requirement: 2 CFR §200.512(a) — Federal Audit Clearinghouse Submission Required Deadline: June 30, 2025 (9 months after September 30, 2024 fiscal year end) Questioned Costs: $0 Known / $0 Likely Repeat Finding: Yes — Repeat of Finding 2023-006 and Finding 2022-001 (third consecutive year) Condition: The Single Audit reporting package for the fiscal year ended September 30, 2024, was not submitted to the Federal Audit Clearinghouse (FAC) by the required deadline of June 30, 2025, under 2 CFR §200.512(a). The package was submitted approximately nine months after the required deadline. Criteria: 2 CFR §200.512(a) requires non-federal entities that expend $750,000 or more in federal awards during a fiscal year to submit their single audit reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor's reports, or nine months after the end of the audit period. For the fiscal year ended September 30, 2024, the required submission deadline was June 30, 2025. Cause: The late submission is attributable to the cumulative effect of significant operational disruptions beginning in FY2022. On November 3, 2023, STDC suffered a ransomware attack that impacted its accounting system. Database recovery was not completed until January 2024, after which staff were required to perform extensive data entry and catch-up work for all reporting periods affected by the system outage. The transition to the AccuFund accounting system and the subsequent ransomware recovery created cascading delays in the preparation of financial records sufficient for audit, which in turn delayed the completion and submission of the FY2024 single audit reporting package. This finding represents the third consecutive year in which the single audit was submitted late, following Finding 2022-001 and Finding 2023-006. Effect: The late submission constitutes noncompliance with 2 CFR §200.512(a). As a result of prior year late submissions, STDC has been designated as a high-risk auditee for the current audit year. Continued late submissions may result in additional oversight requirements, conditions on federal awards, or other adverse actions by federal oversight agencies. Recommendation: STDC should establish a formal audit preparation timeline at the beginning of each fiscal year, with milestone dates for completion of the trial balance, resolution of audit adjustments, and delivery of final financial records to the auditor. The Executive Director and Finance Director should monitor progress against this timeline monthly and report status to the Board of Directors. STDC should target submission of the FY2025 single audit reporting package by June 30, 2026.
2024-003 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (REPEATED & MODIFIED) Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Reporting Federal Award Year: 2024 Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512. Effect Late reporting could cause additional oversight or restriction by certain grantors
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2023-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
I noted that the YRITWC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the YRITWC must submit their audit within 9 months of their fiscal year end. Management is aware of the requirement and has started to prepare for the 2025 audit. Audit was late. It is recommned that management prepare the audit prep timely for future audits. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was a repeat finding.
I noted that the Holy Cross Tribal council did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Holy Cross Tribal Council must submit their audit within 9 months of their fiscal year end. Management is aware of the requirement and has started to prepare for the 2025 audit. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was not a repeat finding.
Finding 2024 – 103 – Single Audit Reporting Package and U.S. Housing and Urban Development REAC Submissions Not Filed Timely. (Significant Deficiency, Compliance Finding-Other Matter) Federal program information: Funding agency: U.S. Department of Housing and Urban Development Title: Supportive Housing for people with disabilities Assistance Listing Number: 14.181 Award year: 2023/2024 Award numbers: Project 123-HD042; AZ20Q081002 Pass-Through grantors: N/A Compliance Requirement: Reporting Questioned Costs: N/A Criteria: CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. U.S. Housing and Urban Development requires that submissions to the Real Estate Assessment Center be made within 90 days after the fiscal year end. Condition: The Organization did not submit the single audit reporting package and did not submit the information required to the Real Estate Assessment Center within the required timeframe. Cause and Effect: Due to turnover within the Organization, certain accounts were not reconciled timely and there was difficulty accessing the various HUD systems. Auditors’ Recommendations: Policies and procedures should be strengthened to ensure that year-end closing is performed within a reasonable period after year-end to allow for required submissions to be made within deadlines.
Finding 2024 – 103 – Single Audit Reporting Package and U.S. Housing and Urban Development REAC Submissions Not Filed Timely. (Significant Deficiency, Compliance Finding-Other Matter) Federal program information: Funding agency: U.S. Department of Housing and Urban Development Title: Supportive Housing for people with disabilities Assistance Listing Number: 14.181 Award year: 2023/2024 Award numbers: Project 123-HD042; AZ20Q081002 Pass-Through grantors: N/A Compliance Requirement: Reporting Questioned Costs: N/A Criteria: CFR 200.512 of the Uniform Guidance requires that the County submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. U.S. Housing and Urban Development requires that submissions to the Real Estate Assessment Center be made within 90 days after the fiscal year end. Condition: The Organization did not submit the single audit reporting package and did not submit the information required to the Real Estate Assessment Center within the required timeframe. Cause and Effect: Due to turnover within the Organization, certain accounts were not reconciled timely and there was difficulty accessing the various HUD systems. Auditors’ Recommendations: Policies and procedures should be strengthened to ensure that year-end closing is performed within a reasonable period after year-end to allow for required submissions to be made within deadlines.
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the District is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or nine months after the fiscal year end, whichever occurs earlier. Condition: The audited financial statements for the periods ended August 31, 2022 and 2023 were not submitted to the Federal Audit Clearinghouse (FAC) system. Cause: The District did not have adequate policies and procedures to ensure compliance of timely filing of the single audit reporting package to the Federal Audit Clearinghouse (FAC) by the required deadlines. Effect: The District is non-compliant with timely submission under 2 U.S. Code of Federal Regulations (CFR) 200.512. This could result in a loss of future federal funding. Auditor’s Recommendation: We recommend the District review policies and procedures to ensure all submissions as required by 2 U.S. Code of Federal Regulations (CFR) 200.512 are submitted timely. Management's Response: District management will review their grant management policies and procedures to ensure that they are in compliance with all reporting requirements.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The DCF was not submitted by its due date of May 31, 2025. Cause Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF and single audit report by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Finding 2024-001: Late Submission of Data Collection Form (Significant Deficiency) Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200.512(a) requires the data collection form and reporting package to be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditor’s report or nine months after the end of the audit period. Condition: The Dioceses Central Funds’ data collection form for the fiscal year ended August 31, 2024 was submitted to the FAC after the required submission deadline of May 31, 2025. Context: This finding relates to the timely reporting of the single audit and does not have any related questioned costs. Questions Costs: None noted Cause: Calculating the reimbursable amount of federal expenditures of awards under the grants from the Federal Emergency Management Agency was delayed for the year ended August 31, 2024d delaying the submission for the data collection form to the federal audit clearinghouse. Effect: Late submission may impact the entity’s eligibility for future federal funding and may result in increased scrutiny from oversight agencies. It also limits the timeliness of audit information available to federal agencies and the public. Recommendation: We recommend the auditee implement stronger internal controls over the audit reporting process, including a formal timeline and accountability checkpoints, to ensure timely submission of future Data Collection Form’s and Single Audit packages. Views of Responsible Officials: Management agrees with the finding and will evaluate expenditures of federal awards each year to ensure the filings are done timely.
Criteria: Under 2 CFR 200.512(a), auditees that expend $750,000 or more in federal awards must submit their Single Audit report within nine months of the fiscal year end. Condition: The auditee’s fiscal year ended August 31, 2024. However, as of the date of this report (October 2025), the Single Audit report has not yet been issued—exceeding the nine-month submission requirement by over four months. Cause: The delay occurred because the external auditors were engaged only in January 2025. The late engagement significantly reduced the time available for audit fieldwork, report preparation, and final review, resulting in the delayed issuance of the Single Audit report. Effect: Late submission constitutes noncompliance with federal regulations and may delay future federal funding or result in additional oversight. Repeat Finding from Prior Year: This is not a repeat finding. Recommendation: Management should ensure timely engagement of external auditors and provide complete financial information promptly after year-end to allow the Single Audit report to be completed and submitted within the required nine-month timeframe. Questioned Costs: N/A Corrective Action Plan Explanation of Disagreement with Audit Findings: There is no disagreement with the audit finding. Actions Planned in Response to Finding: Management acknowledges that the late engagement of the external auditors contributed to the delayed completion and submission of the Single Audit. To prevent recurrence, management will establish a proactive annual audit planning schedule that ensures auditor engagement well in advance of the reporting deadline Official Responsible for Ensuring CAP: Paul Walker, Chief Executive Officer Planned Completion Date for CAP: Immediately Plan to Monitor Completion of CAP: Management will maintain an annual audit calendar with milestone dates for financial statement preparation, auditor fieldwork, and report submission. The CEO will review progress monthly to ensure timely completion.
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Criteria: Reporting – Row House CDC is required to submit the Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) by the earlier of 30 days from report issuance or 9 months after the fiscal year-end, as required by 2 CFR §200.512(a). Condition and context: Row House CDC’s single audit reporting package for fiscal year 2023 including the completed DCF, was submitted to the FAC approximately 1 year after the deadline. The single audit reporting package for fiscal year 2024 including the completed DCF is expected to be submitted approximately 6 months late. Cause: The late submission occurred due to a delay in completing the independent audits. Effect: The delayed filing caused Row House CDC to be out of compliance with the FAC requirements. Recommendation: Row House CDC should develop a schedule of critical dates for completion of the single audit leading up to the FAC deadline. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Criteria Per 2 CFR 200.512(a), auditees must submit the data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) by the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the auditee’s fiscal year end. Timely submission is a condition of the federal awards and is necessary to allow federal agencies and pass through entities to use the audit information for oversight and monitoring purposes. Condition For the fiscal year ended August 31, 2024, the Organization received the auditor’s reports on March 9, 2026. The Organization’s reporting package, including the data collection form, will be submitted to the FAC on March 9, 2026, which is after the required nine month deadline of May 31, 2025. No extension or other filing relief from the federal government was documented. Cause Management believed that the Organization’s total federal expenditures for the year were below the threshold that requires a single audit and related submission to the Federal Audit Clearinghouse. As a result, management did not prioritize monitoring or meeting the FAC reporting deadline because they did not understand that the threshold had been exceeded and that a timely FAC filing was required. Effect Failure to submit the reporting package to the FAC by the required deadline constitutes noncompliance with 2 CFR 200.512(a). This noncompliance could impair federal and pass through agencies’ ability to use the audit information for oversight in a timely manner and could subject the Organization to additional scrutiny or potential sanctions by federal agencies, including restrictions on future funding.
Finding 2024-001: U.S. Department of Education passed through Colorado Department of Education - Twenty-First Century Community Leaming Centers - Criteria: Condition: Effect: Assistance Listing No.84.287 Reporting, Significant Deficiency CFR Section 200.512 requires auditees to submit a completed Form SF-SAC (data collection form), along with one complete reporting package, to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. The data collection report was not submitted by the filing deadline for the year ended July 31, 2023. The Organization is at risk of jeopardizing the continued funding provided by federal agencies. Questioned Costs: None. Cause: Filing of the data collection form for the year ended July 31, 2023, was delayed as the result of turnover in the Organization's finance department that required additional resources to reconcile year-end balances and provide support for audit requests timely.Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: In response to the audit finding regarding federal reporting requirements, we have developed a structured calendar and timeline that outlines all target dates and deliverables to ensure full compliance moving forward. This timeline includes clearly defined reporting deadlines, assigned responsibilities for each deliverable and internal checkpoints to monitor progress and ensure timely submission.
U.S. Department of Housing and Urban Development #14.251 Economic Development Initiative, Community Project Funding, and Miscellaneous Grants 2024-007 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Organization did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended July 31, 2024, was submitted after the nine month deadline of April 30, 2025. Cause: The audit was not completed in a timely manner due to the Organization not knowing it needed a Single Audit and subsequent delays in getting the required documentation for compliance testing. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the Organization implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: Management agrees timeliness is critical. Corrective Action: Maintain an audit compliance calendar with key federal deadlines and internal milestone tracking.