Finding Text
Finding 2023-004
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, 2023
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 Authority’s year ended December 31, 2023 should have been submitted to the Federal Audit Clearinghouse by September 30, 2024.
Cause: The audit was not completed until October 2024 due to resource constraints at the Authority as a result of personnel turnover and a cyber incident in 2024.
Effect or potential effect: Potential suspension of funding provided by federal agencies.
Questioned costs: None
Context: The December 31, 2023 Single Audit package.
Identification as a repeat finding, if applicable: Not applicable.
Recommendation: We recommend the Authority file the reporting package timely to the Federal Audit Clearinghouse.
Views of responsible officials: Management agrees with this finding.