Finding Text
Finding #2022-004 – Other Noncompliance. Applicable federal programs: All federal programs. Criteria: Pursuant to Subpart F of the Uniform Guidance, recipients are required to submit the Federal reporting package documents no more than 30 days after the auditor submits its report or nine months after the final day of the audit period, whichever comes first. Cause: There was a lack of timeliness in closing the year-end financial records, which resulted in the delayed start and corresponding completion of the current year audit. TUTS failed to file the Single Audit reporting package by the required due date. Effect: TUTS could experience a potential interruption of funding due to inadequate reporting. Recommendation: Implement policies and procedures to facilitate timely completion of the audit and submission of all required reports. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.