Finding Text
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package
Significant deficiency
Identification of federal programs: All federal awards
Criteria: The Uniform Guidance (2 CFR 200.512) 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 or nine months after the end of the audit period.
Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024.
Cause: The audit was not completed by June 30, 2024.
Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None.
Context: The September 30, 2023 Single Audit Package.
Repeat Finding: No
Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.