Finding Text
Finding 2023-004: Late Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse - Condition and Criteria: The audit for the current year ended September 30, 2023 was not submitted to the Federal Audit Clearinghouse within the statutory deadline of the earlier of nine months after the end of the fiscal year or thirty days after the date of the auditors' report. Internal controls should be in place to provide reasonable assurance that accounting records and information pertaining to the audit process are finalized and made available to allow adequate time to complete the audit prior to the statutory deadline.