Answer: The Single audit was submitted late, over nine months after the fiscal year-end.
Trend: This delay violates 2CFR 200.512 and the Uniform Guidance, indicating a recurring issue with timely submissions.
List: Follow up by reviewing submission processes and implementing stricter deadlines to ensure compliance in the future.
Finding Text
The Single audit was submitted to the Federal Audit Clearinghouse more than nine months after the fiscal year-end, in violation of 2CFR 200.512 and the Uniform Guidance.
Corrective Action Plan
Mitigating controls and proactive steps would be taken by management to ensure timely audit completion and submission.