Finding 1055509 (2023-002)

Significant Deficiency Noncompliance Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: While completing the auditor portion of the data collection form it was noted that the reporting package was not timely filed. Effect: The Organization’s data collection form and reporting package were not submitted, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the year-end closing process, the timing of the Uniform Guidance audit was delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: The Organization currently has procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Name of Contact Person: Thomas B McRaey, CEO, and Pashence Johnson-Sparks, Financial Operation Manager. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the timely submission of the data collection form and the reporting package.