Finding 1094597 (2023-002)

Late filing of required reports Type of Finding Material Weakness Criteria Per the Uniform Guidance, section 200.507, paragraph c, subparagraph 1, the Organization’s audit must be completed and submitted withing 30 calendar days after the Organization receives the auditor’s report or nine months after the end of the audit period (whichever is earlier) Condition The Organization did not timely file their annual audit with Federal Audit Clearinghouse. Cause Due to staff turnover during the audit period the Organization was unable to provide the records necessary to timely complete the audit of their financial statements. Effect The Organization’s audit reports for the current and prior year were not filed timely with the Federal Audit Clearinghouse as per the requirements of the Uniform Guidance. Questioned costs None Repeat finding No Recommendation The Organization should develop policies, procedures and controls to ensure that accounts are reconciled on a timely basis by employes performing their assigned duties and monitoring is performed to ensure such is completed. View of Management Management concurs with the above finding.