Finding Text
2025-001: Completion and Submission of Annual Single Audit - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #66.458, Clean Water State Revolving Fund, U.S. Environmental Protection Agency, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: 72830 and 71474 Prior Year Finding Number: N/A Criteria: Pursuant to the provisions of the Uniform Guidance, under §200.512(a), the Authority is required to complete and submit its Single Audit and related Data Collection Form within nine months of the end of its calendar year-end (September 30) of the following year. Condition/Context: The Authority's Single Audit and reporting package was delayed for the year ended December 31, 2024 beyond the nine-month due date, as a result of delays in reconciling federal and state award activity with the Commonwealth. Questioned Costs: N/A Cause: The Authority's 2024 Single Audit was delayed beyond the nine-month filing deadline as a result of turnover and updating of its accounting and reporting policies and procedures to ensure compliance with GASB standards. Effect or Potential Effect: The Authority is not in compliance with certain requirements of the Uniform Guidance, including the Single Audit reporting requirements. Recommendation: We recommend Authority management review its staffing and personnel responsibilities to prioritize the completion of its audit within the prescribed timeframes. Views of Responsible Officials and Planned Corrective Action: The Authority anticipates filing its 2025 report within the required time frame. See corrective action plan.