Audit 311941

FY End
2022-06-30
Total Expended
$3.20M
Findings
20
Programs
9
Year: 2022 Accepted: 2023-08-15

Organization Exclusion Status:

Checking exclusion status...

Contacts

Name Title Type
F1LJDKLCMXP9 Logan Fisk Auditee
5013212811 John Pratt Auditor
No contacts on file

Notes to SEFA

Accounting Policies: NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIESExpenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited to reimbursement.NOTE 2 BASIS OF PRESENTATIONThe accompanying schedule of expenditures of federal awards includes federal grant activity of the Agency and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.NOTE 3 MATCHING REQUIREMENTSCertain federal programs require the Agency to contribute non-federal funds (matching funds) to support the federally funded programs. The Agency has met its matching requirements. The schedule does not include the expenditures of non-federal matching funds.NOTE 4 FEDERAL INDIRECT RATEThe Agency has elected not to use the 10 percent de minimus indirect cost rate as allowed under the Uniform Guidance.NOTE 5 MEDICAID FUNDINGMedicaid funds in the amount of $4,440,070 were received during the fiscal year ended June 30, 2022 De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.