Finding Text
Condition: The auditee did not submit its fiscal year 2023 Single Audit reporting package to the FederalAudit Clearinghouse by the required due date. The audit report was finalized on and submitted tothe FAC on October 24, 2024, approximately one month late. Criteria: Per 2 CFR §200.512(a) and (b), the auditee must submit the reporting package (including thedata collection form and the Single Audit report) to the Federal Audit Clearinghouse (FAC) within theearlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency failed to have an audit completed and data collection from submitted before therequired deadline. Effect: Failure to timely file the reporting package to the FAC constitutes noncompliance with Uniform Guidance requirements and may affect the entity’s eligibility for future federal funding or trigger additional oversight. Recommendation: We recommend that management establish and monitor internal controls to ensuretimely submission of the Single Audit reporting package to the FAC in accordance with 2 CFR §200.512. Acompliance calendar and secondary review process should be implemented to prevent recurrence. View of Responsible Officials: See auditee prepared Corrective Action Plan.