Finding Text
Program Title: All federal programs Federal Financial Assistance Listing Number: N/A Federal Award Year: 2022, 2023, 2024, and 2025 Federal Agency: All federal agencies Type of Finding: Material Weakness in Internal Control over Compliance Criteria: As required under the Uniform Guidance, the single audit and data collection reporting package must be submitted to the Federal Audit Clearinghouse within 9 months after the end of the audit period. Condition: For the years ended September 30, 2022, 2023, 2024, and 2025, the financial statement audit and single audit were not scheduled or completed in a timely manner. As a result, the single audit and data collection reporting package for these years were not completed or submitted to the Federal Audit Clearinghouse within the required timeframe. Cause: The FY2023 audit was not completed and issued until October 2025, which delayed commencement of the FY2024 audit until August 2026. Effect: The financial statements and single audit for FY2024 were not completed in a timely manner, and AIRS remains out of compliance with the required submission timing under the Uniform Guidance. Questioned Costs: None reported Repeat Finding from Prior Year: Yes (Finding 2023-004, repeat of 2022-004) Recommendation: AIRS should continue working with the audit firm on a schedule that brings future audits and single audits current and ensures the data collection reporting package is submitted to the Federal Audit Clearinghouse by the due date for FY2025 and future years. Views of Responsible Officials: Management concurs with this audit finding Corrective Action Plan: See corrective action plan