Finding 1089311 (2024-001)

2024-001 ALN: 93.044, 93.045, and 93.053 NON-COMPLIANCE WITH AUDITEE RESPONSIBILITIES RELATED TO REPORTING REQUIREMENTS UNDER UNIFORM GUIDANCE. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section 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.” Condition: The audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future. Criteria: The Uniform Guidance – §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section 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.” Condition: The audit was completed timely, but submission of audit completed for June 30, 2023, was uploaded to the Federal Clearing House by the auditor late. Cause: The auditor had a longtime senior staff member retire suddenly with health-related issues. The staff member that retired was the manager of Uniform Guidance Audits and responsible for uploading all audits. When this error was discovered, the auditor immediately verified all clients that required Uniform Guidance uploads had been executed. Effect: Although there was a delay, it did not affect the reliability of the audit report, the entity was technically noncompliant with federal requirements. Recommendation: The auditee should enhance monitoring processes to ensure timely submission of future audit reports. Response of Responsible Officials: The auditee concurs with the finding and has implemented a process to ensure timely submission in the future.