Finding Text
Finding Reference: 2025-02 Federal Program/Cluster: 93.569 – Community Services Block Grant (CSBG) Criteria: The Uniform Guidance requires that the Single Audit be submitted to the Federal Audit Clearinghouse within nine months after the end of the fiscal year. Condition: The Single Audit was submitted to the Federal Audit Clearinghouse more than nine months after the fiscal year-end, in violation of §2 CFR 200.512 and the Uniform Guidance. Cause: The organization did not meet the statutory deadline for submission, 21 Effect: The late submission is a procedural noncompliance that does not necessarily affect the accuracy of the financial statements, but it is a material procedural deficiency under the Uniform Guidance because it relates to the timely reporting of compliance information. Recommendation: • Ensure all Single Audits are completed and submitted within the required deadlines. • Establish a compliance calendar with reminders for the 9-month submission window. • Train finance and compliance staff on the importance of meeting these deadlines. Views of responsible officials: The Organization agrees with this finding.