FAC Explorer

Finding 1153084 (2023-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-09-15
Audit: 366327
Organization: Linden Peters Volunteer Fire Department (CA)
Auditor: Croce Sanguinetti & Vander Veen INC

AI Summary

  • Core Issue: The audit report for the fiscal year ending June 30, 2023, was not submitted on time to the Federal Audit Clearinghouse.
  • Impacted Requirements: This delay violates the submission timeline outlined in 2 CFR §200.512.
  • Recommended Follow-Up: Ensure timely communication with the independent auditor to prevent future delays in audit report submissions.

Finding Text

Per 2 CFR §200.512, entities must submit the audit report to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The audit for the fiscal year ended June 30, 2023, was not submitted to the FAC within the required nine-month period following the fiscal year-end. The delay was primarily due to delays by the independent auditor in completing the audit procedures. The entity was not in compliance with the audit submission requirements of 2 CFR §200.512.

Corrective Action Plan

We recommend that the auditee work with its independent auditor to ensure timely completion and submission of future Single Audits in accordance with Uniform Guidance. Management agrees with the finding and will monitor audit timelines more closely, while setting earlier deadlines.

Categories

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Programs in Audit

ALN Program Name Expenditures
97.044 Assistance to Firefighters Grant $1.07M