Finding Text
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2024, was not filed by the deadline of September 30, 2025 to the Federal Audit Clearinghouse. Context: The reporting package and data collection form for the year ended December 31, 2024, was filed late to the Federal Audit Clearinghouse. Effect: The reporting package and data collection form for the year ended December 31, 2024, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause: Due to delays in completing the financial statement audit, which was issued on November 14, 2025, The Booker T. Washington Community Center of Auburn, N.Y., Inc. was unable to submit the reporting package and data collection form to the Federal Audit Clearinghouse by the required timeline. Recommendation: We recommend the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: See management’s Corrective Action Plan on page 26.