Criteria: 2 CFR 200.512(a)(1) requires non-Federal entities to submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) 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. Condition: The Foundation’s fiscal year ended on September 30, 2024. Therefore, the Single Audit reporting package and data collection form were due to the FAC by June 30, 2025 (9 months after the fiscal year end). Questioned Costs: None Context: The Single Audit for the fiscal year ended September 30, 2024, was submitted late to the FAC. This late submission delays the availability of critical financial and compliance information to federal agencies responsible for overseeing federal awards administered by the Foundation. Effect: The late submission of the Single Audit report to the FAC may lead to restrictions on future federal funding and potentially more intensive scrutiny from oversight authorities. Cause: The delayed submission of the Single Audit to the FAC was primarily due to staffing constraints and capacity challenges that affected the timely completion of financial close and audit preparation processes. Recommendation: The Foundation should strengthen its internal controls over the financial close and reporting process and continue addressing personnel capacity to ensure timely completion of the annual Single Audit.
U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: 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 form was not submitted by the filing deadline for the year ended September 30, 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 September 30, 2023, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: 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 form was not submitted by the filing deadline for the year ended September 30, 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 September 30, 2023, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: 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 form was not submitted by the filing deadline for the year ended September 30, 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 September 30, 2023, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: 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 form was not submitted by the filing deadline for the year ended September 30, 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 September 30, 2023, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
Statement of condition: The September 30, 2024 audit report was not submitted on or before its deadline. Criteria: Code of Federal Regulations (CFR), Title 2, Part 300 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Cause: The delay in submitting the report was due to a lack of adequate internal controls to monitor the audit progress and ensure timely submission. 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 of federal grants' terms and conditions.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. Riordan School Addition Housing Development Fund Company, Inc. September 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2025 and September 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Bessie Riordan Addition Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-002: Prior Year Reporting Package and Data Collection Not Filed Timely a. Riordan School Addition Housing Development Fund Company, Inc. September 30, 2023 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2024 and September 30, 2025. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 39 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on August 8, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Bessie Riordan Addition Apartments agrees with the finding and the auditor’s recommendations have been adopted.
SIGNIFICANT DEFICIENCY SD 2024-005 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Justice, U.S. Dept. of Treasury and U.S. Dept. of Homeland Security Federal program title: Public Safety Partnership and Community Policing Grants, Coronavirus State and Local Fiscal Recovery Funds, Edward Byrne Memorial Justice Assistance Grant, Crime Victim Assistance and Disaster Grants – Public Assistance (Presidentially Declared Disasters) ALN: 16.738, 16.710, 16.575, 21.027 and 97.036 Grant No.: 15PBJA-23GG-035257-JAGX, 15COPS-21-GG-02128-SLEM, VOCA-2022-851, Y5233 and Z1143 Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Office of Attorney General and Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the commencement and completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
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 thirty calendar days after receipt of the auditors' report, or nine months after the end of the audit period. Condition: The auditee submitted the required reporting package to the FAC past the regulatory deadline. Cause: The delay was due to a combination of staff/management turnover in the finance department and late start of the audit. Effect: Late submission may result in noncompliance with federal regulations, potentially affecting the auditee’s eligibility for future federal funding and triggering additional oversight or sanctions. Recommendation: Management should implement a compliance calendar and assign responsibility to a specific staff member to track and ensure timely submission of audit reports. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and has already implemented a compliance tracking system. A new policy was adopted during FY 2025 to ensure timely submissions moving forward. Contact Person: Brett Metzger, Outside Consultant Completion date: November 11, 2025
Finding 2024-002: Submission of the Audit Reporting Package and Data Collection Form Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Criteria: Per 2 CFR § 200.510(b), the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearing House (FAC) within the required deadline. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response Management concurs with the finding. The Council recognizes the importance of timely submission of the SEFA and related audit documentation to maintain compliance with federal requirements. To address this issue, the Council has engaged an outside provider to assist with process improvements that will streamline financial reporting and ensure timely preparation and submission of all required audit materials. These enhancements will strengthen internal controls and support continued compliance in future reporting periods.
Finding 2024-001: Lack of Internal Control over Annual Report Submission of Single Audit Report Information on the Federal Program: Assistance Listing Number 10.697 – State & Private Forestry Hazardous Fuel Reduction Program. Award Numbers 19-DG-11010000-009, 20-DG-11010000-014, 21-DG-11010000-015, 22-DG-11010000-015, 23-DG-11010000-023. Compliance Requirement: Reporting. Type of Finding: Other, non-financial noncompliance. Criteria: Uniform Guidance, 2 CFR § 200.512 Report Submission requires that a non-federal entity submit its Single Audit report, data collection form (SF-SAC), and reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after the receipt of the auditors’ report or nine months after the end of the audit period. Condition: The auditee's fiscal year-end is September 30, 2024. Per 2 CFR § 200.512, the reporting package was due on June 30, 2025. The auditee did not submit the completed Single Audit package to the Federal Audit Clearinghouse until after the required due date. Context: A review of the auditee's internal records and the FAC website confirmed that the Single Audit reporting package was not submitted by the required deadline. The delay was primarily caused by the auditee's delay in engaging an external auditor, which postponed the auditor's ability to complete fieldwork and issue by required due date. Cause: Management has not established and maintained effective internal controls over reporting to ensure timely submission of audited financial statements to the Federal Audit Clearinghouse. Effect or Potential Effect: The late submission put the auditee in noncompliance with federal regulations. This hinders the oversight agency from getting timely information about the auditee’s financial and compliance status. A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None Repeat Finding: No prior year findings as this is the first year audit for the auditee. Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met.
2024-033 - Delayed Availability of Financial Records Federal Programs Affected 23.002 - Appalachian Area Development 14.228 - Community Development Block Grants/State's Program Award Numbers ARC-20698 ARC-20699 CDBG Subgrant: 1137-21-111-PF-01 Federal Agency U.S. Department of Housing and Urban Development (HUD) Appalachian Regional Commission (ARC) Compliance Requirement: Reporting - 2 CFR §200.512(a) Type of Finding Internal Control over Compliance - Significant Deficiency Compliance - Noncompliance Questioned Costs None Criteria Under 2 CFR §200.512(a), entities expending $750,000 or more in federal awards must submit the Single Audit report to the Federal Audit Clearinghouse within nine months of the end of the fiscal year. Government Auditing Standards also require timely access to financial records to support audit procedures and ensure the audit is completed in accordance with required timelines. Condition The City's financial records were not made available to the auditors until July 22, 2025, despite the Single Audit report being due by June 30, 2025. This delay prevented timely completion and submission of the audit. Cause The delay was due to the City not finalizing its year-end financial closeout in time to support audit fieldwork. Contributing factors included staffing turnover and delays in reconciling key accounts. Effect The Single Audit report was submitted late, resulting in noncompliance with federal reporting deadlines. This may affect the City's standing with federal agencies and could delay access to future federal funding. Recommendation We recommend the City implement procedures to ensure timely financial closeout and audit readiness, including: Establishing internal deadlines for closing the books Assigning responsibility for audit preparation tasks Conducting a pre-audit readiness review to ensure all records are complete and accessible Views of Responsible Officials We acknowledge the delay and are taking steps to improve our year-end close process. We will establish internal deadlines and assign staff to ensure timely audit preparation 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.
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.
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.