Finding Text
Finding 2025-001: Untimely Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse Information on the Federal Program: Assistance Listing Number 93.534 - Asbestos Health Screening Program (Affordable Care Act Program for Early Detection of Certain Medical Conditions Related to Environmental Health Hazards). Award Numbers 5NU61TS000355-02-00 and 6NU61TS000355-01-02. Compliance Requirement: Reporting. Criteria: Uniform Guidance, 2 CFR 200.512(a)(1), requires the auditee to submit the data collection form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. For the year ended December 31, 2025, the applicable submission deadline was September 30, 2026. Condition: CARD did not submit the SF-SAC data collection form and its Single Audit reporting package to the Federal Audit Clearinghouse by September 30, 2026. Context: One submission was required for the period, and the submission was not made by the filing deadline. Cause: During 2026, CARD was engaged in an organization-wide wind-down following notification that its primary federal funding would not continue beyond August 31, 2026. CARD ceased operations on August 31, 2026, and experienced significant reductions in management and administrative capacity. During the wind-down, CARD was unable to convene the Board of Directors to review and approve the audited financial statements before the September 30, 2026 Federal Audit Clearinghouse filing deadline. CARD had not established an alternate process for obtaining timely Board approval when a formal meeting could not be held. As a result, the financial statements and Single Audit reporting package were not finalized and submitted by the required deadline. Effect or Potential Effect: The late submission resulted in noncompliance with federal regulations. The required information was not available on a timely basis to federal agencies and other users of the reporting package. Questioned Costs: None Repeat Finding: No Recommendation: CARD should designate a Board officer or other authorized individual to oversee all remaining financial reporting and federal award closeout responsibilities. The Board should establish an alternate approval process, including electronic distribution of financial statements, written consent, or a special remote meeting, when the full Board cannot meet before a required deadline. Because CARD has ceased operations, these procedures should remain in effect until its federal awards are closed, all required reports are filed, and the organization completes dissolution.