Finding Text
Finding 2023-003 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2024; however, the Commission did not issue its Single Audit Reporting Package until March 6, 2026. Cause: Reporting issues arose from the limitations of the grant management software, which was replaced during the fiscal year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Questioned Costs: None noted. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.