Finding Text
Finding 2022-001: Reporting
Criteria: The Uniform Guidance states that the reporting package (which includes the audit reports) must be submitted no later than 30 days after the reports are received from the auditors but no later than nine months after the end of the audit period to the Federal Audit Clearinghouse. 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. If the reporting package is late, a recipient is disqualified from being a low-risk auditee.
Statement of Condition: UCC submitted the data collection more than nine months after the year ended December 31, 2021.
Questioned Costs: None.
Cause: We understand that there was turnover in the accounting department.
Effect: UCC did not adhere to the submission requirements above.
Recommendation: We recommend that UCC adhere to these submission requirements.