Finding Text
2023-001 Reporting – Federal Audit Clearinghouse
Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and
the data collection form and reporting package shall be electronically transmitted within the earlier
of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period.
Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a
timely manner.
Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024;
however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024.
Effect: The Organization was not in compliance with the Single Audit reporting requirement.
Recommendation: Procedures should be implemented to ensure the Single Audit Reporting
Package is filed in a timely manner.
Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing
deadline and will ensure that all future reporting packages are submitted timely.