Finding 1098792 (2023-001)

Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.