Finding 1240411 (2025-005)

2025-005 Federal Awards Submission Criteria: 2 CFR §200.512(a), Report Submission, requires the audit to be completed, and the data collection form and the reporting package to be submitted to the Federal Audit Clearinghouse no later than the earlier of 30 calendar days after receipt of the auditors' reports or nine months after the Organization's audit period, whichever is earlier. Condition: The Organization’s did not submit its Single Audit Reporting Package to the Federal Audit Clearinghouse within the deadline established by the Uniform Guidance. Context: The deadline for the Organization to submit the audit, data collection form, and reporting package for the year ended December 31, 2025 was September 30, 2026. As of October 5, 2026, the Organization had not submitted its Single Audit reporting package to the Federal Audit Clearinghouse. Cause: The Organization did not have adequate procedures in place to monitor the Single Audit submission deadline and ensure timely submission of the reporting package to the Federal Audit Clearinghouse. Effect: The late submission may affect the Organization's eligibility to be considered a low-risk auditee under 2 CFR § 200.520. Recommendation: We recommend that the Organization establish and implement procedures to monitor Single Audit reporting requirements and ensure that the audit, data collection form, and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: The Organization stated that procedures will be implemented to ensure future Single Audit reporting packages are submitted timely in accordance with Uniform Guidance requirements.