Finding Text
The Organization failed to file its single audit report with the federal awarding agency prior to its due date.
Condition
The single audit report was required to be completed and filed by the earlier of 30 calendar days after the receipt
of the auditor’s report, or nine months after the end of the period under audit; however, the single audit reports were not filed timely.
Criteria
Per 2 CFR 910.512(a)(1), the audit must be completed, and the reporting package must be submitted within the
earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period.
Cause
The Organization experienced unforeseen turnover during the audit process, and it was not able to be completed within the condition above.
Effect or Potential Effect
Absence of reporting could result in lack of up-to-date information provided to federal agencies and potential impacts on grant funding and the Organization’s operations.
Recommendation
We recommend that the Organization establishes procedures and controls to ensure all required single audit reports are filed and filed timely.
Views of Responsible Officials
The Organization acknowledges the single audit report was not filed with the federal awarding agency within the
condition. However, the Organization made additional employment changes to assist in the timing and process of the audit procedures. Going forward, the Organization will ensure timely filing to the federal clearinghouse will be completed moving forward.