Finding Text
Statement of condition: The September 30, 2023 audit report was not submitted on or before its deadline.
Criteria: Code of Federal Regulations (CFR), Title 2, Part 300 Section 200.512(a)(l) 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.