Finding Text
Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Recommendation – We recommend that the Organization establish procedures to monitor audit timelines and ensure the timely preparation and submission of all required reports to the Federal Audit Clearinghouse. This includes assigning responsibility for submission, maintaining a compliance calendar, and performing periodic checks to confirm deadlines are met.