Finding Text
Criteria: Organizations spending more than the minimum threshold in Federal awards must submit an audit reporting package to the Federal Audit Clearinghouse within nine months of the end of the fiscal year per the requirements of the Uniform Guidance. Condition: The Organization failed to submit their audit reporting package to the Federal Audit Clearinghouse for the years ended June 30, 2023 and 2024. Context: There was turnover in management during fiscal years 2023 or 2024. Cause: Management did not have the appropriate knowledge of the federal audit requirements. Effect: Failure to submit the required audit reporting package could jeopardize the Organization’s ability to secure federal funds in the future. Recommendation: We recommend the Organization improve internal controls over reporting to ensure compliance with the Uniform Guidance. Views of responsible officials: Now that we are aware of the federal audit requirements, we will ensure that our audit package is submitted to the clearinghouse in a timely manner. We will ensure that this happens by including it in our internal reporting calendar, and specific staff will be responsible for specific reports. Repeat finding: Repeat of finding 2023-001. Questioned costs: None.