Finding Text
Finding 2025-002 – Late Filing SIGNIFICANT DEFICIENCY Federal Program / State Project: All Sponsoring Agency: All Criteria: In accordance with 2 CFR Part 200.303(a), the auditee must establish and maintain internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report, or nine months after the end of the fiscal year of the auditee (whichever is earlier). In accordance with Section 215.97, Florida Statutes, an auditee must promote sound financial management, including effective internal controls, with respect to state financial assistance administered by nonstate entities. The financial reporting package required to be submitted pursuant to Section 215.97(8)(g), Florida Statutes, shall be submitted to the Auditor General and the State awarding agencies within 45 days after delivery of the financial reporting package to the auditee, but no later than 9 months after the end of the fiscal year of the auditee. Condition: The Organization did not complete its audit prior to the federal and state deadlines. The federal and state single audits for the year ended June 30, 2025 were due no later than March 31, 2026. Cause: The Organization does not have adequately designed internal controls to ensure timely submission of Single Audit reporting packages, including: No documented audit submission calendar covering both federal and Florida Single Audit requirements. Insufficient assignment of responsibility for submission, certification, and final review. Effect or Potential Effect: Late submissions limit the ability of federal and state awarding agencies and pass‑through entities to timely rely on audit results for monitoring and oversight and increases the risk of administrative or compliance consequences, including enforcement actions or delays in future funding. Questioned Costs: None. This finding relates to reporting compliance and does not result in identifiable questioned costs. Context: The Organization expended both federal awards subject to the audit requirements of 2 CFR Part 200, Subpart F, and State of Florida financial assistance subject to the Florida Single Audit Act during the fiscal year ended June 30, 2025. As a result, the Organization was required to obtain a federal and Florida Single Audit and submit the corresponding federal and Florida Single Audit reporting packages to the appropriate oversight agencies within established statutory deadlines. Management is responsible for ensuring that required audit reporting packages are completed, certified, and submitted timely to allow federal and state awarding agencies and pass‑through entities to rely on the audit results for monitoring and oversight purposes. Repeat Finding: No. Recommendation: We recommend the Organization implement and document internal controls to ensure timely submission of both federal and Florida Single Audit reporting packages, including: A formal audit submission calendar with statutory deadlines. Assignment of responsible personnel for preparation, certification, and submission. Management review of submission confirmation prior to the applicable deadlines. Views of Responsible Officials: Management agrees with this finding. See corrective action plan included at the end of the report.