Finding Text
Information on Federal Programs: 93.083 – Centers for Disease Control and Prevention: Prevention of Disease, Disability, and Death through Immunization & Control of Respiratory & Related Diseases. Criteria or Specific Requirements: 2 CFR §200.512(a) requires the auditee to submit the data collection form and reporting package to the Federal Audit Clearinghouse by the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: For the year ended December 31, 2023, ATS’s single audit reporting package was required to be submitted to the Federal Audit Clearinghouse by September 30, 2024 (nine months after year end). The auditors’ reports were issued on May 30, 2025, and the data collection form and reporting package were submitted on June 27, 2025. As a result, the submission did not meet the Uniform Guidance due date requirement. Cause: Fieldwork timelines for the 2023 audit were extended due to deficiencies in month end and year end closing, revenue recognition, and expense recognition and cut-off internal control processes, as outlined in findings 2023-001, 2023-002 and 2023-003. These delays in completing the financial statement audit and single audit contributed to the late issuance of the auditors’ reports and the late submission of the single audit reporting package. Effect: Late submission of the single audit reporting package represents noncompliance with the reporting requirements of 2 CFR §200.512(a). This noncompliance may result in ATS being considered a higher-risk auditee by Federal agencies and pass-through entities, and may negatively affect eligibility for future Federal funding. Perspective: Due to delays in completing the 2023 audit, ATS did not submit the single audit reporting package for the year ended December 31, 2023, to the Federal Audit Clearinghouse by the required due date. Questioned Costs: None. Identification as a Repeat Finding: Not applicable. Recommendation: ATS should implement and monitor procedures to ensure that future audits are completed in sufficient time to allow submission of the data collection form and single audit reporting package to the Federal Audit Clearinghouse by the earlier of 30 days after the date of the auditors’ reports or nine months after the end of the fiscal year, in accordance with 2 CFR §200.512(a). This should include strengthening the underlying financial reporting and closing processes noted in related findings so that they do not delay audit completion.