Finding Text
Finding 2024-003: Late Submission of Audit Report to the Federal Audit Clearinghouse Information on the Federal Programs: WIC Special Supplemental Nutrition Program for Women, Infants, and Children Assistance Listing No. 10.557 Federal Agency: U.S. Department of Agriculture Federal Award Identification Number: WIC-ARPA-MIS-STRAT-24 Federal Award Year: Year ended December 31, 2024 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Matters Criteria: Title 2 CFR § 200.512(a)(1) requires the auditee to submit the reporting package and data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The single audit reporting package for the Association’s year ended December 31, 2024, was due to the Federal Audit Clearinghouse by September 30, 2025. However, the data collection form and reporting package were not submitted by the required deadline due to delays in scheduling and completing the 2024 audit. Cause: The audit was delayed and did not commence as initially scheduled. As a result, the audit was not completed in sufficient time to allow the reporting package and data collection form to be submitted by the required deadline.Effect or Potential Effect: Untimely submission of the reporting package and data collection form results in noncompliance with the Uniform Guidance audit submission requirements and may affect the Association’s ability to qualify as a low-risk auditee in future audit periods. Questioned Costs: None. Context: This finding relates to the required submission of the single audit reporting package and data collection form for the year ended December 31, 2024. Because this requirement applies to the audit submission as a whole, no sample was selected. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that the Association establish a detailed audit preparation and submission timeline immediately after year-end. The timeline should include responsibility for preparation of the SEFA, supporting schedules, reconciliations, management review, audit fieldwork milestones, and Federal Audit Clearinghouse submission. We also recommend that management monitor progress against the timeline and maintain regular communication with the auditors to help ensure the reporting package is submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after year-end.