Finding Text
2023-001 Filing of Single Audit Report
Material Weakness & Noncompliance
Federal Program – All programs
Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period.
Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024).
Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date.
Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit.
Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package.
Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit.
Responsible party for corrective action – Patti Tototzintle, President and CEO
Repeat finding – Yes