Finding 1240622 (2025-001)

2025-01 Reporting and Internal Control Over Reporting Federal Agency: Various Federal Agencies Federal Program: Various Programs Assistance Listing Number: Various Type of Finding: Compliance and Internal Control Over Compliance Criteria: In accordance with 2 CFR § 200.512, the Organization is required to submit the reporting package and Data Collection Form to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition: The Organization did not submit its reporting package and Data Collection Form to the Federal Audit Clearinghouse by the required deadline. Cause: Management did not have adequate procedures in place to ensure timely completion and submission of the reporting package and Data Collection Form to the Federal Audit Clearinghouse. Effect: The Organization is not in compliance with federal reporting requirements. Late submission may reduce the timeliness and usefulness of information available to federal agencies and pass-through entities responsible for the oversight of federal awards. Questioned Costs: None Recommendation: We recommend that management establish and implement formal procedures to track all single audit reporting deadlines, assign responsibility for the Federal Audit Clearinghouse submission process, and perform a supervisory review to ensure future reporting packages are submitted timely. View of Responsible Officials and Planned Corrective Action: Management concurs with our recommendation. The Organization has implemented a compliance calendar to monitor federal reporting deadlines and has assigned responsibility for Federal Audit Clearinghouse submissions to the appropriate personnel. Management will also establish a review process to verify that all required filings are completed before applicable due dates.