What are the reporting responsibilities of the auditee if, during a single audit, the auditor identifies a finding?

Research reporting responsibilities, especially the Office of Management and Budget (OMB) Circular A-133.

What are the reporting responsibilities of the auditee if, during a single audit, the auditor identifies a finding?
Explain what is required in each of the following:
The year of the finding
Subsequent years
Use APA style in the body of your posting as well as in the reference section.

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