Finding Text
Finding 2022-001
All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022
Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period.
Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023.
Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline.
Effect or potential effect: Potential suspension of funding provided by federal agencies.
Questioned costs: None.
Context: The December 31, 2022 Single Audit package.
Identification as a repeat finding, if applicable: Not applicable.
Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse.
Views of responsible officials: Management agrees with this finding.