Finding Text
Finding 2024-001: Late Submission of Audit Report to the Federal Audit Clearinghouse
(Significant Deficiency - Compliance)
Federal Program: All Federal Programs
Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements
for the submission of single audits to the Federal audit clearing house and indicates that the single
audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9
months after the end of the fiscal year, whichever comes first.
Condition: The single audit reporting package for the Organization's year ended June 30, 2023,
was due to the Federal audit clearinghouse by March 31, 2024. However, the data collection form
was submitted on April 12, 2024.
Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the
time the Organization needed to ensure that the general ledger detail supported the SEFA for 2023,
which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated
April 3, 2024.
Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of
timeliness issues with the audit process.
Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package
for the year ended June 30, 2023, was not submitted timely.
Identification as a Repeat Finding, if Applicable: Not a repeat finding.
Recommendation: We recommend that management implement procedures and control processes
to ensure that future audits are completed timely so that the single audit reporting package is
submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9
months after the end of the fiscal year, whichever comes first.