Finding Text
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the
earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the
Organization.
Condition: The Organization's data collection form for the year ended June 30, 2023 will be filed after the March 30,
2024 nine month deadline, making it a late filing.
Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations
on the staff resulting from the delay in audit of the year ended June 30, 2022 resulted in a limitation of availability to
ensure all necessary items were fully closed out timely.
Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year
ended June 30, 2023.
Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that
the audit is completed and filed within the nine month deadline.
Views of Responsible Officials: Management agrees with the finding; see corrective action plan.