Finding Text
Federal Program Information: Education Stabilization Fund (ALN 84.425U), Research and Development
Cluster (ALN 93.847)
Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500
through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal
entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2
CFR 200.512, the audit must be completed and the reporting package and data collection form must be
submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of
the auditors' report, or nine months after the end of the audit period.
Condition: The Alliance did not file its single audit report by the required deadline.
Cause: Untimely completion of audit.
Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined
in the agreement and in 2 CFR 200.500 through 521.
Recommendation: We recommend that the Alliance implement procedures to ensure timely completion
and submission of future single audits.
Views of Responsible Officials: The Alliance will implement more administrative oversight with respect
to reporting requirements and deadlines to make sure all audits are completed timely.