Finding Text
Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 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. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. 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.