Finding Text
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.