Finding 400880 (2021-001)

2021-001 – Significant Deficiency - Submission of single audit reporting package Criteria – The single audit reporting package is due to the Federal Audit Clearinghouse within nine months after year end. Condition – The single audit reporting package was not submitted within this timeframe. Questioned costs - $-0- Context – Single audit requirements direct the grant recipient to comply with the filing requisites. Effect – The single audit reporting package was not submitted to the Federal Audit Clearinghouse within the timeframe which resulted in an instance of non-compliance. Cause – Due to the sale of the property in April 2022, management was not clear on the single audit requirements. Recommendation – We recommend that Cedar Village file the single audit reporting package with the Federal Audit Clearinghouse as soon as possible. Views of Responsible Officials and Planned Corrective Action – Management understands the due date for single audit reporting package submission to the Federal Audit Clearinghouse and will file the single audit reporting package as soon as possible.