Finding Text
Finding No. 2024-001 - Late Issuance of 2024 Single Audit Reporting Package
Federal programs: All Assistance Listing Numbers and federal agencies (and pass-through entities)
included on the schedule of federal awards for the year ended June 30, 2024.
Type of Finding: Other Matter Noncompliance
Criteria: OMB’s Uniform Guidance, Title 2, Part 200, Subpart F Audit Requirements, paragraph .512 requires the single audit to be completed and the data collection form and reporting package to be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period.
Condition: The submission of the 2024 single audit reporting package should have been submitted by March 31, 2025.
Cause: The audit was not completed until May 2025 due to delays in audit fieldwork caused by employee turnover and staffing challenges and by presidential executive orders issued which were impacting federal funding received.
Effect: Potential reduction or suspension of funding provided by federal agencies.
Questioned costs: None
Repeat finding: No
Recommendation: We recommend American Rivers continue its efforts to ensure the reporting package is filed timely with the Federal Clearinghouse.
Views of responsible officials: American Rivers agrees with the finding. American Rivers will submit future reporting packages timely. See Corrective Action Plan.