Finding Text
Category:
Internal control / Compliance
Condition:
The December 31, 2022 Data Collection Form and Single Audit reporting package were not submitted within the
established due date.
Criteria:
2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph
(b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make
report 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:
Information to complete the Single Audit procedures was not available within the required period.
Effects:
Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform
Guidance.
Questioned Costs:
None
Recommendations:
Data Collection Form and Single Audit package shall be submitted by the established due date.
Management Response:
This finding was identified for the submission of the 2021 Data Collection Form, and by the time the Organization
established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the
established due date, the due date of the 2022 audit already passed. However, the procedures will be in place for the
next year’s audit to avoid the recurrence of this finding.