Finding Text
Criteria or Specific Requirement
According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period.
Condition
The DCF was not submitted by its due date of May 31, 2025.
Cause
Due to the conditions noted in findings 2024-001 and 2024-002, there were delays in the audit process that led to the delay in the federal single audit being completed.
Effect or Potential Effect
Delays in the audit resulted in the FAC deadline being missed. Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature.
Recommendation
Improve the timeliness of financial information and submit the DCF and single audit report by the due date.
Views of Responsible Officials
Management’s corrective action plan is included at the end of this report.