Finding Text
Finding 2021-001 Significant Deficiency in Internal Control over Compliance, Noncompliance - Reporting
Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number
2020 U.S. Department of the Treasury Coronavirus Relief Fund SLT0986 21.019
Criteria The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines.
Condition The Form SF-SAC for the fiscal year ended September 30, 2021, was not filed on time.
Cause The audit was not completed in time to file the form, due to a delay in closing annual fiscal financial records.
Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required deadline.
Questioned Costs None.
Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2021 was filed subsequent to the deadline.
Identification as a repeat finding This is a repeat finding of 2020-001, therefore we believe it to be a systemic issue.
Recommendation We recommend the Council implement internal control procedures to ensure timely closing of fiscal year and financial records to ensure timely submission of the Form SF-SAC in the future.
Views of Responsible Officials Management concurs with the findings. See corrective action plan for more information.