Finding 1080971 (2023-002)

Data Collection Form Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing House the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the December 31, 2023 reporting package deadline was September 30, 2024. Statement of Cause: The Organization had some delays in providing financial information relating to new standards implemented during the year ended December 31, 2023. Statement of Effect: The Organization was not in compliance with federal guidelines. Questioned Costs: None. Perspective Information: As part of the audit process, compliance with federal guidelines is reviewed, including timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: We recommend that the Organization continue to look over new standard information when applicable and in a timely manner, to ensure that there is sufficient time to implement in time for the audit. Views of responsible officials and planned corrective actions: Brightside Up, Inc. will stay updated with any new standards and implement necessary practices to stay in compliance.