Finding Text
Condition:
The Organization did not submit the Single Audit Reporting Package to the Federal Audit
Clearinghouse prior to the September 30, 2023 deadline.
Criteria:
Based on requirements set forth by 2 CFR section 200.512(a), the Organization is required to
submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of
thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit
period.
Cause:
The Organization’s audit was not completed and submitted to the Federal Audit Clearinghouse
prior to the deadline for the year ended December 31, 2022.
Effect:
The Organization was not in compliance with the requirements of 2 CFR section 200.512(a)
regarding the timely submission of the Single Audit Reporting Package to the Federal Audit
Clearinghouse. The effect will not allow the Organization to be considered a low risk auditee for
their next two annual Single Audits.
Views of Responsible Officials and Planned Corrective Action:
Appalachian Headwaters aims to submit future Single Audits to the Federal Audit Clearinghouse
prior to the required deadline to ensure all compliance requirements are met.