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Agency: U.S. Department of Education and U.S. Department of the Treasury Federal Assistance Listing Number: 84.215N Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects; 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: 2025 Pass-Through Entity: State of Connecticut Judicial Branch Office, City of Hartford, State of Connecticut Department of Public Health, State of Connecticut Department of Social Services, State of Connecticut Department of Mental Health and Addiction Services, State of Connecticut Department of Children and Families, State of Connecticut Department of Housing Criteria: Pursuant to 2 CFR § 200.512(a), an auditee is required to submit the Single Audit reporting package and Data Collection Form within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Accordingly, the Medical Center's federal Single Audit reporting packages for the years ended September 30, 2025 and 2024 were required to be submitted no later than June 30, 2026 and 2025, respectively. Condition and Context: The Medical Center did not complete and submit its federal Single Audit reporting packages within the required filing periods. The reporting package for the year ended September 30, 2024, which was due June 30, 2025, was submitted in May 2026. Additionally, the reporting package for the year ended September 30, 2025 was not completed by its June 30, 2026 filing deadline. Questioned Costs: None reported. Cause: The Medical Center needed to complete certain internal compliance and administrative procedures before the federal Single Audits could be finalized. As a result, the audits were not completed and the related reporting packages were not submitted within the required filing period. Effect: The Medical Center did not comply with the federal Single Audit reporting requirements of 2 CFR § 200.512(a) for the year ended September 30, 2025 or 2024. The delayed submissions also resulted in the federal Single Audit reporting packages not being available to federal awarding agencies, pass-through entities, and other users within the timeframe prescribed by the Uniform Guidance. Recommendation: We recommend that the Medical Center establish and maintain a formal process to monitor federal Single Audit reporting deadlines and coordinate the timely completion of internal compliance and administrative procedures necessary to complete the Single Audit. The process should establish responsibilities and interim completion dates sufficiently in advance of the required filing deadline and include management monitoring of progress toward timely completion and submission of the reporting package.