Finding Text
2024-LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Non-compliance Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2024 Questioned Costs: None Condition DNA did not submit, during the fiscal year ending December 31, 2024, their Single Audit reporting package for the year ended December 31, 2023 (financial statements, data collection form, and corrective action plan) within the required time period. The December 31, 2023 single audit reporting package was due September 30, 2024. However, the report was not submitted until April 30, 2025. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period Effect Late reporting could cause additional oversight or restriction by grantors Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512