Finding Text
Condition:
During the audit we noted the Coalition did not properly file their prior year audit to the Office of
Management and Budget by the deadline.
Criteria:
In accordance with 2 CFR Part 200, Subpart F – Audit Requirements, the Coalition is responsible for
ensuring the audit report is submitted to the Office of Management and Budget by 9 months after yearend.
Cause:
In the prior year, the Coalition did not determine whether or not a single audit was required per 2 CFR
Part 200, Subpart F.
Effect:
Failure to properly file the audit report as required by 2 CFR Part 200, Subpart F could cause the
Coalition to not be able to obtain further federal funding in the future.
Recommendation:
We recommend that the Coalition review their annual grant awards to ensure whether or not a single
audit or yellowbook audit is required.