Finding Text
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF)
Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The Alliance did not file its single audit report by the required deadline.
Cause: Untimely completion of audit.
Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521.
Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits.
Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.