Finding Text
FINDING# 2023-003 TIMELY SUBMISSION OF FEDERAL AUDIT
CLEARINGHOUSE FILING (NONCOMPLIANCE)
Title and Assistance Listing Number of Federal Program: 97.036 -Disaster Grants - Public
Assistance (Presidentially Declared Disasters)
Compliance Requirement: Reporting
Name of Federal Agency: U.S. Department of Homeland Security
CRITERIA:
2 CFR requires that non-federal entities that expend $750,000 or more in a year in federal awards
must submit their audited annual financial reports and the data collection form to the Federal Audit
Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of
the close of the auditee's fiscal year.
CONDITION:
DCHC did not remit the annual audited financial statements and the data collection form to the
Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance.
CAUSE:
DCHC did not submit requested audit support in a timely manner.
EFFECT:
DCHC is not in compliance with applicable federal regulations.
QUESTIONED COSTS:
Not Applicable.
RECOMMENDATION:
DCHC should implement policies and procedures to ensure the timely filing of any and all
required reports.
MANAGEMENT'S RESPONSE:
See Management's Corrective Action Plan on pages 29-30.