Finding Text
2025-002 – Late Submission of Uniform Guidance Report Cluster: Not applicable Sponsoring Agency: Federal Emergency Management Agency (FEMA) Award Names: All awards on the Schedule of Expenditures of Federal Awards (SEFA) Award Numbers: All awards on the SEFA Assistance Listing Titles: Disaster Grants – Public Assistance (Presidentially Declared Disasters) Assistance Listing Numbers: 97.036 Award Year: All awards on the SEFA Pass-through entity: Not applicable Criteria Title 2 of the Code of Federal Regulations (CFR), Part 200, Section 512 , Report Submission, requires the audit to be completed and submitted within nine months after the end of the audit period. Condition The Electric Power Board’s Uniform Guidance audit report was due to be submitted to the Federal Audit Clearinghouse by March 31, 2026. Given the report was not filed until April 2026, the report is considered late. Cause Additional time was needed to complete the audit procedures as there was a delay in the issuance of the 2025 Compliance Supplement, and the Electric Power Board was impacted by Winter Storm Fern. Effect Not receiving the Uniform Guidance report in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend the Electric Power Board ensure controls are in place to allow for subsequent audit to be completed timely.