Finding Text
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 September 30, 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 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.
Cause: The Agency does not consistently require a single audit each year. The Agency identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in February 2024. The single audit was not completed by the June 30, 2024 deadline.
Effect or potential effect: Potential suspension of funding provided by federal agencies.
Questioned costs: None.
Context: The September 30, 2023 Single Audit Package.
Identification as a repeat finding, if applicable: Not applicable
Recommendation: We recommend the Agency file the reporting package timely to the Federal Audit Clearinghouse.
View of the responsible officials: Management agrees with this finding.