Finding Text
2021-003 Reporting
Federal Program – All federal programs
Criteria – The data collection form must be completed and submitted within nine months of the Organization’s fiscal year end.
Condition and Context – As a result of a conversion to a new accounting system, the impact of COVID-19, and reconciliation differences, the data collection form was not timely submitted for the year ended December 31, 2021.
Questioned Costs – None.
Effect – The Organization was not in compliance with the Uniform Guidance reporting requirements.
Cause – With the conversion to a new accounting system, combined with the COVID-19, new accounting staff and reconciliation differences, the data collection form could not be timely completed and submitted.
Recommendation – The financial records of the Organization should be reconciled and closed shortly after year-end, which will permit the timely submission of the data collection form.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with this finding. We will anticipate being able to comply with this requirement effective with the FY2024 audit.