Finding Text
Late Submission of the Single Audit Reporting Package
Criteria
The Uniform Guidance (2 CFR 200.512) requires that non-federal entities that expend $750,000
or more in federal awards during a fiscal year must submit the Single Audit reporting package to
the Federal Audit Clearinghouse (FAC) within the earlier of: Thirty (30) calendar days after the
receipt of the auditor's report, or Nine (9) months after the end of the audit period ..
Condition
The organization did not submit its Single Audit reporting package to the Federal Audit
Clearinghouse within the required timeframe. This issue was also identified as a finding during
the fiscal year 2021 audit, indicating that corrective actions were not fully implemented.
Cause
The cause of the late submission appears to be deficiencies in the organization's internal processes
for audit completion and reporting.
Effect
The organization's failure to submit the Single Audit reporting package on time represents noncompliance
with the Uniform Guidance