Finding Text
Finding Type Significant Deficiency and Noncompliance Federal Program Inflation Reduction Act Urban & Community Forestry Program, ALN #10.727 Criteria In accordance with the Uniform Guidance, the Single Audit report must be submitted to the designated Federal Audit Clearinghouse (FAC) within 30 days of receipt or 9 months after the end of the audit period, whichever is earlier. Condition The Single Audit report was not completed within 9 months after the end of the audit period. Cause This is the first year the Organization has qualified for a Single Audit in many years. As such, it took additional time to receive support and work through questions that arose during testing. Effect Failing to file a Single Audit report on time disallows the Organization from qualifying as a low risk auditee for next year’s Single Audit. Recommendation The Organization should have all audit support readily available during fieldwork and provide timely responses to follow up on questions/requests. Response As noted in the corrective action plan, management agrees with this finding.