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Finding: 2024-005 Untimely Submission to the Federal Audit Clearinghouse (Significant Deficiency) Information on the Federal Programs: ALN #10.937 Partnerships for Climate-Smart Commodities Criteria or Specific Requirement (including Statutory, Regulatory, or Other Citation): Per 2 CFR 200.512(a), an auditee must submit the reporting package, including the data collection form (SF-SAC) and audited financial statements, to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the auditee’s fiscal year. The FAC is responsible for making the reporting package publicly available. Condition: CIF’s fiscal year ended June 30, 2024. Accordingly, the Uniform Guidance audit report was required to be submitted to the FAC by March 31, 2025. The audit report was not submitted by this deadline. Cause: The untimely submission occurred because the auditee did not engage an auditor until after the fiscal year had ended, which delayed the commencement of audit fieldwork and the finalization of the reporting package. Effect or Potential Effect: Failure to submit the reporting package to the FAC by the required deadline results in noncompliance with Federal requirements. Untimely submission may affect the auditee’s eligibility for future Federal funding, increase Federal oversight, and negatively impact the auditee’s compliance history.Questioned Costs: N/A Context: This condition applied to the FY 2024 audit reporting package, which was not submitted to the FAC by the required due date of March 31, 2025. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management establish a process to ensure that the auditor is engaged on a timely basis, preferably before the fiscal year-end, and assign responsibility for monitoring audit submission deadlines so that future reporting packages are submitted to the FAC within the timeframes required by 2 CFR 200.512(a).