Finding Text
FINDING REFERENCE NUMBER 2025-002 FEDERAL PROGRAM 84.287: Twenty-First Century Community Learning Centers Grant COMPLIANCE REQUIREMENT Reporting TYPE OF FINDING Noncompliance and Significant Deficiency in Internal Control Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: The Organization did not electronically submit its June 30, 2025 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: The Organization’s June 30, 2025 accounting records were not adequately closed in a timely manner. Effect: The Organization did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Views of the responsible officials and planned corrective actions: Management plans to revamp procedures to ensure that the reports are filed in a timely manner in the future.