Finding Text
Criteria: The Uniform Guidance Part 200.512(a)(1) states: “The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted 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: Community Council failed to submit its data collection form and reporting package timely.
Cause: Community Council experienced turnover at substantially every senior management position and new management was unable to locate certain accounting records needed to complete an audit.
Effect: Noncompliance with Federal regulations.
Questioned Costs: None noted.
Identification of
Repeat Finding: 2020-002, 2021-002, 2022-002
Recommendation: We recommend that management ensure documentation for the audit is readily available and properly reviewed for accuracy and completeness to enable timely audit submission to the Federal Data Clearinghouse and funding agencies.