Finding Text
Finding 2025-003: Timely Submission of Single Audit Reporting and Data Collection Form to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2025 Criteria: Uniform Guidance §200.512(a) requires non‑Federal entities that expend $750,000 or more in federal awards during the fiscal year to submit the reporting package, including the Single Audit report and the Data Collection Form (DCF), to the Federal Audit Clearinghouse no later than the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For the fiscal year ended June 30, 2025, the reporting package was required to be submitted by March 31, 2026. Condition: The Agency did not submit the Single Audit reporting package, including the Data Collection Form, to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Cause: The Agency did not complete and submit the Single Audit reporting package within the required timeframe. Effect or Potential Effect: Failure to timely submit the Single Audit reporting package may result in increased federal oversight, delayed future funding, or other enforcement actions by federal awarding agencies or pass‑through entities. Questioned Costs: None Recommendation: The Agency should enhance controls over Single Audit reporting deadlines to ensure the reporting package, including the Data Collection Form, is completed, reviewed, and submitted timely in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management acknowledged the late submission of the Single Audit reporting package and indicated that corrective actions will be implemented to improve coordination of audit completion and reporting processes to ensure future Single Audit submissions are made within required deadlines. Repeat Finding: No