Finding Text
The due date for a single audit submission is the earlier of 30 calendar days after the receipt of the audit report, or 9 months after the end of the audit period. The Organizations due date for the audit period ended June 30, 2022, would have been March 31, 2023. The Organization was delayed in appointing an auditor which resulted in delayed scheduling and the ability to timely generate documentation requests and receive supporting information and responses by the required submission date. The magnitude of changes that the Organization experienced including a change in clients finance team and auditors had a direct impact on the ability to submit by the due date. The auditors were unable to complete the audit and review procedures prior to March 31, 2023. We recommend that the Organization have staff dedicated during the agreed upon fieldwork time period to provide the documentation requested or maintain it year-round so that it is readily available during the audit fieldwork time period.