Audit 400620

Federal Assistance Listing Number - 10.558 Child and Adult Care Food Program Federal Assistance Listing Number - 93.575 Child Care and Development Block Grant - CCDF Cluster Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within the earlier of: (i) 30 calender days after receiving the auditor's report, or (ii) nine months after the fiscal year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2025. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2026 and 2027. Context: When performing our audit, we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: Delays in finalizing the Organization's financial statements and obtaining supporting testing documentation caused the audit report and accompanying reporting package to be completed later than planned, which in turn delayed submission to the FAC. Recommendation: The Organization should implement or enhance internal controls and procedures to ensure timely completion of financial statements, timely gathering of audit documentation, and monitoring of the submission deadlin for the FAC reporting package. The Organization should consider establishing an internal deadline ahead of the regulatory deadline to provide a buffer for final review and submission. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Corrective Action Plan.