Finding Text
2021-009 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse
Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2021.
Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022, for the Corporation’s reporting for the year ended June 30, 2021. However, because the Corporation received Provider Relief Fund distributions, this deadline was extended by six months to September 30, 2022.
Condition: The Corporation’s fiscal year 2021 Single Audit package was not submitted to the FAC by the extended deadline of September 30, 2022.
Cause: The information was not timely filed because of delays in completing the single audit.
Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date.
Questioned costs: None.
Identification as a repeat finding, if applicable: 2020-003
Recommendation: We recommend that management ensure that these reporting requirements are timely completed.
View of responsible officials of the auditee: Management agrees with the finding and recommendation.