Finding Text
Late Audit Submission
Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period.
Condition: The September 30, 2023 audit and reporting package is being submitted after the required due date.
Effect: HACAP is not in compliance with federal regulations regarding audit timing and represents a significant deficiency in internal control over major program reporting.
Cause: Due to restricted access to computer servers and having to rebuild electronic records, HACAP audit and data collection submission was not done on time.
Repeat: No
Auditor's Recommendations: HACAP should take steps to ensure that its financial records are available in a timely manner to allow the audit to begin sufficiently before the audit due date.
View of Responsible Officials: Management agrees with the finding and has developed a written corrective action plan.