Core Issue: The Organization lacks proper procedures to determine if a Single Audit is necessary.
Impacted Requirements: This oversight affects compliance with the Uniform Guidance.
Recommended Follow-Up: Implement a process to regularly assess the need for a Single Audit.
Finding Text
During the audit of the Organization, it was identified that the Organization did not have the adequate
procedures in place to identify the need for a Single Audit in accordance with the requirements of the
Uniform Guidance.