Finding Text
2023-007: Single Audit Report Submission
Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The Center did not submit the single audit within the required period for submission.
Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates.
Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512.
Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports, but also a formal, documented review process.
Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.