Finding Text
The Organization is required to submit the data collection form and reporting package within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period. The audit report was not yet complete within 9 months after the end of the audit period. The Organization changed the auditing firm responsible for providing the auditor’s report and there was an issue with timing and scheduling. Due to this error, the financial statements were not completed within 9 months after the end of the audit period and therefore the data collection form was not completed as required by 2 CFR 200.512(1).