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. Questioned Costs – None. Cause/Effect – Due to changes in the accounting personnel during the year, the books were not closed in a timely manner, and various adjustments were made to the general ledger in conjunction of the audit which resulted in delay in completion of the report. Untimely filing resulted in noncompliance with Uniform Guidance reporting requirements and potential federal oversight concerns.