Finding Text
Criteria – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a). Condition and Description – The audit submission was subsequent to June 30, 2026 and was therefore a late filing. Cause and Effect – Due to additional time needed to resolve issues with revenues and receivables, the audit was unable to be completed by the June 30, 2026 deadline.