Finding 1168074 (2024-002)

Reference Number: 2024-002 Program: 21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS Criteria: Reports to the Federal Audit Clearinghouse (FAC) are due within 30 days of receiving the auditors’ report or nine months after the end of the fiscal year, whichever is earlier Condition: The December 31, 2023 reporting package dated November 7, 2025 was submitted to the Federal Audit Clearinghouse (FAC) in November 2025. Questioned Costs: N/A Effect: Single audit reports submitted late to the audit clearinghouse could face consequences like follow-up actions from federal funding agencies, potential delays in receiving future federal funding, and may be flagged as non-compliant, potentially leading to increased scrutiny on future. Recommendation: Review total federal funding each year and engage or amend auditor engagement letter as necessary to ensure a single audit is performed if federal funding received during the year exceeds the limit for single audit completion. Management’s Response: Management understands the audit findings and the associated risks and will take the appropriate action to monitor the need for single audits in the future.