Finding 1172950 (2024-003)

CRITERIA: According to Uniform Guidance Requirements (2 CFR 200.512), the audit, the data collection form, and the reporting package must be submitted within thirty (30) calendar days after the auditee receives the auditor’s report or nine (9) months after the end of the audit period (whichever is earlier). CONDITION: The Organization did not submit the audit reporting package within the time-frame required by (2 CFR 200.512). CAUSE: The Organization engaged our firm on October 6, 2025 to perform the audit, which was subsequent to the nine (9) month filing requirement. EFFECT: Failure to submit the audit report in a timely manner could result in noncompliance with Federal requirements and potential impact on current or future grant funding. RECOMMENDATION: We recommend that management implement procedures to ensure timely completion of the audit engagement. MANAGEMENT’S RESPONSE: See management’s corrective action plan on page 17.