Finding Text
Finding 2024-001: Late Audit Reporting
Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data
collection form and reporting package 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.
Statement of Condition: The audit for the year ended June 30, 2024, had not yet commenced and was
expected to be submitted by March 31, 2025. These delays have been compounded by staff turnover and
vacant roles within the Organization, resulting in multiple years of outstanding submissions.
Cause: The delay was due to staffing constraints and extended delays in the year-end close process
at the Organization.
Effect or Potential Effect: The failure to comply with Uniform Guidance requirements may result in
noncompliance issues that could affect future funding and operational effectiveness.
Recommendation: It is recommended that management implement procedures and controls to ensure that
future audits are completed and submitted in a timely manner.
Management’s Response: Management agrees with this finding. Please refer to the Corrective Action
Plan for further details.