Finding Text
Condition: The Organization did not submit the audit report to the Federal Audit Clearinghouse (FAC)
within 9 months after the end of the fiscal year in accordance with Uniform Guidance.
Criteria and Cause: The September 30, 2022 audit was required to be submitted to the FAC within 9
months after the end of the fiscal year in accordance with Uniform Guidance. Due to turnover of the
contracted CPA, a change in auditor, and other factors, additional time was needed to gather the
necessary information and this deadline was not met.
Effect: The potential effect of not submitting the financial statements in a timely manner could subject
the Organization to disciplinary measures by Federal and state grant agencies including ODOC and
Oklahoma Department of Education.
Recommendation: We recommend that the Organization submit the current audit to the FAC as soon as
available, and that the Organization work diligently to meet all future audit filing deadlines.