Finding Text
Finding 2023-003
Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package.
Federal Agency: All Awards reported on the schedule of expenditures of federal awards.
Program Title: All Awards reported on the schedule of expenditures of federal awards.
Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards.
Award Number: All Awards reported on the schedule of expenditures of federal awards.
Award Period: All Awards reported on the schedule of expenditures of federal awards.
Criteria
In accordance with 2 CFR 200.512, the audit must be completed and the data collection form and reporting package 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. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse.
Condition, Context for Evaluation, and Effect
The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year-end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2022-004.
Recommendation
We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.