Finding 404128 (2021-002)

Criteria- A federal single audit is required to be completed submitted within the earlier of thirty (30) calendar days after the receipt of the auditors' reports or nine (9) months after the end of the audit period. Condition- As of May 2, 2024, audits of the Center's annual financial statements and expenditures of federal programs were not completed since the Center's fiscal year ending December 31, 2020. As a result, the Center did not meet the filing requirements of the Uniform Guidance. Effect- A data collection form has not been submitted by the Center in accordance with Uniform Guidance 2 CFR 200.512. Identification of a repeat finding- This is not a repeat finding from the immediate previous audit. Recommendation- We recommend the Center comply with all Uniform Guidance requirements. Management response- Management has engaged independent auditors to complete audits of the Center's annual financial statements and expenditures of federal programs for each fiscal year until they are current.