Finding Text
Finding: 2023-002 Timely Single Audit Submission
Criteria: Uniform Guidance requires that the Federal Audit Clearinghouse (FAC) receive the single audit within the earlier of nine-months from year end or 30 days upon receipt of the final audit.
Condition: Due to staffing issues and unforeseen circumstances the FAC did not timely received the audited financial statements.
Cause: The Organization has had staffing issues during the year and numerous positions were either unfilled or there was turnover resulting in inefficient operations.
Effect: Additional time and effort was needed to finalize the financial reporting for fiscal year 2023.
Questioned Costs: None reported
Context/Sampling: Delay in submission to the FAC is due to personnel staffing issues.
Repeat Finding from Prior Year: No
Recommendation: The Organization needs to devote more resources to the finance department so that adequate staffing levels can be maintained by qualified individuals.
Views of Responsible Officials: See Attachment A.