Finding Text
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2026. Cause: The organization had staff shortages resulting from personnel being out of the office for an extended period of time resulting in delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2026. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to. Management Response: Delays in audit completion were due to two key staff members being out of the office for extended periods for medical/health issues. Currently, management is completing a plan for coverage of unforeseen absences of key employees as well as a succession plan for potential future key employee retirements.