Finding Text
Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes EPCAMR's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: EPCAMR's financial statement audit was not complete within nine months of the end of the audit period. Effect: EPCAMR was not in compliance with Federal Single Audit requirements. Recommendation: EPCAMR should work closely with its accounting staff to ensure the financial statement audit can be completed in a timely manner.