Audit 318719

Finding reference number: #2023-001 Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.

Finding reference number: #2023-001 Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.

Finding reference number: #2023-001 Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.

Finding reference number: #2023-001 Statement of condition #2023-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in a timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect or potential effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by July 28, 2023, thirty days after the date of the auditor's report, due to administrative delays. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion Date: August 28, 2023 Reporting views of responsible officials: Agree. Management concurs with the finding and the auditor's recommendation. On August 29, 2023, the Data Collection Form was submitted to OMB. No further action is required and the finding is resolved.