Finding Text
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency)
Federal program: All programs
Criteria:
2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal
control over the federal award that provides reasonable assurance that the auditee is managing
the federal award in compliance with federal statutes, regulations, and terms and conditions of
the federal award.
Section 200.512 of the Uniform Guidance states that the single audit shall be completed and
reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or
nine months after the end of the fiscal year unless a longer period is specified.
Condition and Context:
The Organization did not complete and submit its audit report prior to the required deadline.
Cause and Effect:
Due to a delay in the compiling of records related to the audit, the Organization was not in
compliance with the reporting requirements.
Questioned costs: None
Repeat finding: Yes