Finding 1182091 (2023-003)

Criteria or Specific Requirements Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditors’ report, or nine months after the end of fiscal year end date. Condition The audit completion of the Organization’s basic financial statements was delayed, and as a result, the Single Audit reporting deadline was not met. The delay was primarily caused by significant employee personnel turnover, which affected the timely preparation and availability of required financial records and supporting documentation and details of Finding 2023-001. Context The Single Audit report was not submitted timely. Cause Internal controls over the timely submission of financial reports were not operating effectively or designed properly. Effect The Organization failed to submit the Single Audit reporting requirements for the year ended June 30, 2023 on time. Recommendation We recommend that the Organization takes the necessary steps in staffing its accounting department to meet reporting deadlines. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.