Finding Text
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.