Finding Text
Criteria: Formally documented internal control procedures ensure schedules are ready for a Single
Audit on a timely basis. This ensures submission of the Single Audit report as required by Title 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and
Audit Requirements for Federal Awards (Uniform Guidance).
Condition: The College failed to submit the Single Audit report to the Federal Audit Clearinghouse by
the required deadline.
Questioned Costs: None noted.
Context: The College was required to submit the June 30, 2022, Single Audit report to the Federal Audit
Clearinghouse within nine months of the College’s year-end. The College did not submit this report in
the required period.
Effect: The lack of formal process to provide timely audit support could result in the late submission of
the Single Audit report.
Cause: The College did not submit the audit in a timely manner.
Recommendation: The College should develop formally documented internal control procedures to
outline a process to review grant agreements for audit requirements. Additionally, the College should
develop formally documented internal control procedures that allow sufficient time to properly conduct a
Single Audit.
View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action
Plan as prepared by management.