Finding Text
Material Weakness Finding 2022-001
Condition – The Agency did not timely have an audit performed of its major federal award
programs and did not timely submit a Data Collection Form to the Federal Audit Clearinghouse
for the year ended December 31, 2022.
Criteria – As required under the Uniform Guidance, organizations that spend more than
$750,000 of federal funds are required to have an audit in accordance with the Uniform Guidance
and submit a Data Collection Form through the Federal Audit Clearinghouse within the earlier of
nine months after year end or 30 days after its audit opinion date.
Cause – The audit under Uniform Guidance for the year ended December 31, 2022 was not
completed timely because the Agency did not accurately track the expenditure of federal awards
during the fiscal year.
Effect – The Agency did not comply with reporting regulations required by the Uniform Guidance.
Recommendation – We recommend the Agency enact policies and procedures to ensure that
the Data Collection Form be completed and submitted to the Federal Audit Clearinghouse with
the required timeframe specified by the Uniform Guidance.
Management’s Response – Management has initiated policies and procedures to ensure that
the required reporting regarding federal expenditures is completed in accordance with the
Uniform Guidance.