Finding 1077510 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-30

AI Summary

  • Core Issue: The Data Collection Form and Single Audit report for December 31, 2022, were submitted late.
  • Impacted Requirements: Compliance with 2 CFR section 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Implement procedures to ensure future submissions meet established deadlines.

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.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grant - Disaster Recovery $1.18M
59.007 7(j) Technical Assistance $453,241
10.890 Rural Development Cooperative Agreement Program $149,681
47.070 Computer and Information Science and Engineering $145,017
10.664 Cooperative Forestry Assistance $96,593