Finding Text
Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Organization to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Organization’s Single Audit Reporting Package was June 30, 2025; however, the Organization did not issue its Single Audit Reporting Package until December 4, 2025. Cause: The Organization has reported directly to the grantor in the past and was not aware of the requirement to submit the Single Audit Reporting Package to the federal clearinghouse. Effect: Organization was not in compliance with reporting requirements. Recommendation: The Organization should strive to submit their Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan.