Finding Text
Significant Deficiency and Noncompliance Over Reporting
Repeat Finding: No
Condition:
BCI’s single audit report and the data collection form were not completed within nine months
after the end of the audit period.
Criteria:
Per 2 CFR 200.512: Report Submission. (a) General. (1) 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 must be submitted within the earlier of 30 calendar days after receipt
of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on
a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2)
Unless restricted by Federal statutes or regulations, the auditee must make copies available for
public inspection. Auditees and auditors must ensure that their respective parts of the reporting
package do not include protected personally identifiable information.
Cause:
BCI’s fiscal year 2023, financial statements and Single Audit was not completed within the nine
months after the end of the audit period. BCI did not have the policies and resources in place to
complete a single audit in a timely manner.
Effect:
Failure to submit the reporting package and data collection form within the required timeframe
results in non-compliance with the Uniform Guidance reporting requirements.
Questioned Costs:
None.
Recommendation:
We recommend that BCI creates policies and procedures to ensure that audits are started and
completed in a timely fashion so the reporting package submission to the Federal government
can be made in accordance with Federal guidelines. We also recommend that individuals
responsible for administering Federal assistance programs with BCI receive training in grant
administration.
Auditee Response and Corrective Action Plan:
Management agrees with the finding. Refer to the Corrective Action Plan.
Auditor’s Conclusion:
Finding remains as stated.