Finding Text
Finding: 2022-2023-001- Untimely submission of Data Collection Form
Cause: The lack of submission was due to the organization’s transition of Finance Directors. Our
previous Finance Director retired in June 2023 and the new Finance Director was in transition as of
August 1, 2023. The new Finance Director closed the books for 2022-2023 and re-opened a new fiscal
year 2023-2024 and changed all fiscal reports from one name to another name which took some time.
Once the audit was completed the auditor filed it to the Clearing House on time, but the agency never
received confirmation that the report needed to be certified. The report therefore was considered
untimely and was submitted nine days after the due date once the untimely submission was identified.
Effect: Per CFR 200,512, the auditor must report the following as an audit finding in a schedule of
findings and questioned costs. The Organization is not in compliance with the Date Collection Form
reporting deadline.
Management’s Response/Correction Action Plan:
The late filing of the agency was caused because of our change of Finance Director. –Going forward
the new Finance Director created a tracking list with all the reports that are to become due
monthly/yearly so that the agency will be able to file all fiscal reports on time.