Finding Text
Single Audit Submission Deadline Criteria or specific requirement: 2 CFR Section 200.512(a) requires the Data Collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Accordingly, the due date for the Single Audit submission for the year ended December 31, 2023, is September 30, 2024. Condition: The reporting package for the year ended December 31, 2023, was not submitted by the September 30, 2024, reporting deadline. Cause: The audit report on the financial statements for the year ended December 31, 2023, was
issued subsequent to the September 30, 2024, deadline. Effect: The Organization is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended December 31, 2023. Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended December 31, 2023, was issued on December 17, 2024. The Data Collection form and reporting package will be submitted within 30 days thereafter