Core Issue: The Organization missed the deadline for submitting its single audit report to the Federal Audit Clearinghouse.
Impacted Requirements: This violates Uniform Guidance, which mandates submission within 30 days of receiving the report or nine months after the fiscal year ends.
Recommended Follow-up: Establish internal controls to track due dates and improve record-keeping for timely audit submissions.
Finding Text
Finding 2022-002 – Timely Submission of Federal Audit Clearinghouse Data Collection Form
Finding Type: Other Matter
Criteria: Uniform Guidance requires that a single audit must be submitted by the Organization to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the Organization’s fiscal year.
Condition: The Organization did not submit its single audit report within the timeframe required by Uniform Guidance.
Cause: The Organization was not able to complete the single audit and related submission due to delays in the audit process.
Effect and Potential Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee.
Questioned Costs: None
Repeat Finding: Yes
Recommendation: We recommend the Organization develop internal controls and procedures to identify relevant Uniform Guidance due dates and to ensure records are kept in a manner to facilitate timely single audit submissions.
Categories
Questioned CostsInternal Control / Segregation of Duties