Finding 1241572 (2025-002)

Finding 2025-002 - Timely Filing of Single Audit Report Type of Finding Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition The fiscal year 2025 DCF was not submitted by its due date of March 31, 2026. Cause The audit was not scheduled with sufficient time to allow completion of the audit and filing by the required date. Effect or Potential Effect The timing of the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should allow sufficient time for the audit process to occur in order to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.