Finding 1105775 (2024-001)

Condition The Project expended in excess of $750,000 of Federal funds during the 2023 fiscal year. However, the Project failed to file the audit package and data collection form with the Federal Audit Clearinghouse by the deadline, which is the earlier of 30 days of receiving the auditor’s report or 9 months after the audit period ends. Criteria Federal grant regulations require that entities who require a Single Audit file the audit package and data collection form within 30 days of receiving the auditor’s report or 9 months after the audit period ends, whichever is earlier. Cause The Project experienced an inadvertent oversight in finalizing the submission. Upon attempted access to finalize the filing, following the auditor certification of the FAC submission in April 2024, management was unable to access the system and failed to properly address login issues to submit until January 2025. Effect Due to the inadvertent oversight, timely form submission to the Federal Audit Clearinghouse was delayed, which resulted in the inability to timely file the audit package and data collection form with the Federal Audit Clearinghouse. Repeat Finding This is not a repeat finding.Recommendation Our recommendation is that procedures be implemented to ensure the Project is aware of all external reporting requirements and timely filing can be met. View of Responsible Officials and Planned Corrective Actions Management agrees with the recommendation. Management will ensure the financial data is report timely to allow external reporting requirements to be met.