Finding Text
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls
Over Compliance and Noncompliance
Federal program information:
Funding agency: All Major Programs
Title: All Major Programs
ALN number: All Major Programs
Award years and number: All Major Programs
Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data
collection form be submitted 30 days after receipt of the auditor’s report or 9 months after
the end of the fiscal year, whichever comes first.
Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted
within nine months after the end of the audit period.
Questioned Costs: None.
Cause: The Center did not have appropriate internal control policies and procedures in place
to ensure accounting records and financial statements were reconciled timely and the audit
conducted to meet compliance requirements.
Effect: As a result of not timely reconciling accounting records and financial statements, the
single audit reporting package was submitted after the required reporting time period.
Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center
should prepare accurate, complete and timely financial statements and ensure an audit is
performed to ensure the timely submission of the Single Audit reporting package.
Management Response: The Center concurs with this finding, and intends to identify
appropriate resources and implement procedures necessary for timely submission of the
Single Audit report in the future.