Finding Text
Finding # 2023-001 Significant Deficiency - Reporting
Criteria
Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data
collection form and reporting package, including the auditors’ reports, within the earlier of 30 days after
receipt of the auditors’ reports or nine months after the end of the audit period to the Federal Audit
Clearinghouse.
Condition, Context, Cause and Effect
The Uniform Guidance audit of the System’s federal awards for the year ended December 31, 2023, was
not completed within the nine months following the period-end, and as a result, the System did not submit
its Uniform Guidance audit reporting package within the required timeframe. As such, the System did not
comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report
for the year ended December 31, 2023, was due to staff turnover in the System’s finance department.
Questioned Costs
There were no questioned costs identified.
Recurring Finding
This finding is not a recurring item.
Recommendation
We recommend that the System enhance their closing and reporting process to ensure that the Uniform
Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting
deadlines.
Views of Responsible Officials and Planned Corrective Action Plan
We concur with the findings and recommendation above. Management is in the process of implementing a
formal process to ensure accounting records are maintained timely to support amounts recorded including
the Uniform Guidance audit preparation and future deadlines.