Finding Text
Statement of Condition
The Project's December 31, 2022, financial statement audit was not submitted to the Federal Audit Clearinghouse.
Criteria
Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit
Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end
of the audit period.
Effect
The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance.
Cause
Management was unaware of the criteria within Uniform Guidance to submit the audit to the Federal Audit
Clearinghouse.
Recommendation
We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to
the Federal Audit Clearinghouse within the required timeframe.
Reporting Views of Responsible Officials
Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted
to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to
prevent this from happening in the future, including but not limited to an internal review of all accounting policies and
procedures, a review of methodologies and tools used to track accounting deadlines and commitments.