Finding Text
Agency
U.S. Department of Transportation, Federal Motor Carrier Safety Administration
ALN
16.588 – Violence Against Women
16.608 – Tribal Justice Systems
16.746 – Capital Case Litigation Initiative
20.232 – Commercial Driver’s License Program Implementation
20.600 – State and Community Highway Safety
20.614 – National Highway Traffic Safety Administration
93.243 – Substance Abuse and Mental Health Services
Criteria
The Uniform Guidance requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from auditors or nine months after the end of the audit period, unless a longer period was agreed to in advance by the cognizant or oversight agency for audit. The Federal Audit Clearinghouse considers the submission requirement complete when it has received the electronic submission of both the data collection form and the reporting package.
Condition and Context
The Federal reporting deadline for the Single Audit Reporting Package was September 30, 2024. The College did not issue its Single Audit Reporting Package by this due date.
Cause
During audit fieldwork for the December 31, 2023 audit, the College had a number of other ongoing projects which required the immediate and full attention of the College’s accounting staff. In addition, the efforts supporting the restatement of net assets, see Finding No. 2023-001 started shortly before the required filing date.
Repeat Finding
No
Recommendation
We recommend that The College comply with Uniform Guidance and reporting requirements as it has in previous years.
Views of Responsible Officials and Planned Corrective Action:
See attached corrective action plan
Questioned Costs
None