Finding Text
Criteria: Per 2 CFR 200.512 (Reporting on Audit Results), the auditee must submit the single audit reporting package to the Federal Audit Clearinghouse (FAC) within 30 days after receipt of the auditor’s report, or nine months after the end of the auditee’s fiscal year, whichever is earlier. Condition: For the fiscal year ending June 30, 2024 the auditee's reporting package was submitted to the Federal Audit Clearinghouse on November 13, 2025, which is 317 days past the required due date. Effect: Untimely submission constitutes noncompliance with federal reporting requirements which can impair federal oversight and increase the risk of enforcement actions, such as heightened monitoring, restrictions on future funding, or other administrative remedies deemed appropriate by awarding agencies. Cause: Insufficient procedures to ensure submission was accepted and finalized. Recommendation: Procedures should be updated to include report acceptance confirmation by the Federal Audit Clearinghouse. Views of Responsible Officials: AppalCART agrees with this finding. Finance procedures will be updated to include recommended submission confirmation which will be implemented immediately.