Finding Text
Condition 2025-01 The Organization was required to submit its Single Audit reporting package and data collection form for the fiscal year ended December 31, 2022, to the Federal Audit Clearinghouse (FAC). The reporting package was not submitted within the required timeframe. The reporting package was subsequently submitted in April 2026. Criteria 2 CFR Section 200.512(a)(1) requires the audit, data collection form, and reporting package to be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s) or nine months after the end of the audit period, unless an extension is authorized by the cognizant agency for audit or oversight agency for audit. In accordance with 2 CFR Section 200.512(d), the auditee is responsible for electronically submitting the data collection form and reporting package to the Federal Audit Clearinghouse. Cause The Organization did not have adequate procedures or controls in place to monitor and ensure timely completion and submission of its Single Audit reporting package to the Federal Audit Clearinghouse. Effect The Organization did not comply with Federal requirements for timely submission of its Single Audit reporting package. The delayed submission reduced the timeliness of information available to Federal agencies and pass-through entities for oversight of Federal awards and delayed public availability of the audit results. Recommendation We recommend that the Organization establish procedures to monitor Single Audit requirements and ensure that future audit reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the timeframe prescribed by 2 CFR Section 200.512. The Organization should assign responsibility for monitoring the audit submission deadline and establish a process for ensuring that any required extension is obtained before the applicable deadline. Views of Responsible Officials In 2026, procedures were implemented to strengthen oversight of Single Audit reporting requirements and ensure timely submission of future reporting packages. Responsibility for monitoring applicable filing deadlines has been assigned to designated finance personnel, with deadlines incorporated into the Organization’s annual audit calendar. Finance personnel will also coordinate with the independent auditors throughout the audit process to monitor completion and submission requirements and will address any potential delays or required extensions prior to the applicable deadline.