Audit 28489

Finding: 2022-001 Agency: U.S. Department of Defense AL # and Title: ALN #12.432 ? U.S. Military Academy Athletic Programs at West Point Federal Award Identification # and Year: W911NF-17-2-0010 Year 2017-2022 Criteria: Per 2 CFR 200.512 Report Submission, (a) (1) the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due on the next business day. Condition: During the process of performing our audit, we noted that the Association?s Data Collection Form (?DCF?) and reporting package was not filed timely for fiscal year end June 30, 2022. Due to the delayed submission of the DCF and reporting package for the fiscal year end June 30, 2021, the Association informed AAA's Military Deputy Athletic Director that the DCF and reporting package for the fiscal year end June 30, 2022 would not be submitted until the prior year?s DCF and reporting package submission was completed. The DCF and reporting package for the fiscal year end June 30, 2021 was submitted in January 2023 or seven months after the fiscal year end June 30, 2022. The untimely delay in the prior year?s DCF and reporting package submission did not allow ample time for the completion and submission of the DCF and reporting package for the year end June 30, 2022. Questioned costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Association is not in compliance with the DCF and reporting package submission deadline. Cause: Lack of submission was due to extenuating circumstances of not completing the DCF and reporting package for the fiscal year end June 30, 2021 timely which impacted the ability to start and complete the DCF and reporting package for the fiscal year end June 30, 2022 within the reporting deadline. The cumulative effect of completing two DCF and reporting package submissions over the past twelve months can be attributable to the operational shutdowns related to the COVID-19 pandemic and a turnover of personnel in the Finance department during fiscal year 2021. This loss of staffing impacted the Association?s ability to facilitate completion of its financial statement audits and DCFs on a timely basis. Recommendation: We recommend that the Association monitor compliance and prioritize completing its financial statement audit to facilitate the timely filing of the DCF and the reporting package by its due date. Management?s Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.

Finding: 2022-001 Agency: U.S. Department of Defense AL # and Title: ALN #12.432 ? U.S. Military Academy Athletic Programs at West Point Federal Award Identification # and Year: W911NF-17-2-0010 Year 2017-2022 Criteria: Per 2 CFR 200.512 Report Submission, (a) (1) the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due on the next business day. Condition: During the process of performing our audit, we noted that the Association?s Data Collection Form (?DCF?) and reporting package was not filed timely for fiscal year end June 30, 2022. Due to the delayed submission of the DCF and reporting package for the fiscal year end June 30, 2021, the Association informed AAA's Military Deputy Athletic Director that the DCF and reporting package for the fiscal year end June 30, 2022 would not be submitted until the prior year?s DCF and reporting package submission was completed. The DCF and reporting package for the fiscal year end June 30, 2021 was submitted in January 2023 or seven months after the fiscal year end June 30, 2022. The untimely delay in the prior year?s DCF and reporting package submission did not allow ample time for the completion and submission of the DCF and reporting package for the year end June 30, 2022. Questioned costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Association is not in compliance with the DCF and reporting package submission deadline. Cause: Lack of submission was due to extenuating circumstances of not completing the DCF and reporting package for the fiscal year end June 30, 2021 timely which impacted the ability to start and complete the DCF and reporting package for the fiscal year end June 30, 2022 within the reporting deadline. The cumulative effect of completing two DCF and reporting package submissions over the past twelve months can be attributable to the operational shutdowns related to the COVID-19 pandemic and a turnover of personnel in the Finance department during fiscal year 2021. This loss of staffing impacted the Association?s ability to facilitate completion of its financial statement audits and DCFs on a timely basis. Recommendation: We recommend that the Association monitor compliance and prioritize completing its financial statement audit to facilitate the timely filing of the DCF and the reporting package by its due date. Management?s Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A.