Finding Text
FINDING NO. 2022-001 REPORT SUBMISSION - CRITERIA Report submission (a) General- (1) The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (2) The auditee must make copies available for public inspection unless restricted by Federal statute or regulation. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. PART 200—Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards Subpart F—Audit Requirements 200.512 Report submission. CONDITION Activities Allowed or Unallowed and Allowable Cost/Cost Principles- During our field work we noted that the entity did not comply in submitting the audit report package according to due dates stated in the regulations. EFFECT - BTPR is not in compliance with the according regulations. POTENTIAL EFFECT -The cognizant agency may hold the program funds until receive the corresponding audit report package. QUESTIONED COSTS -$0.00 CAUSE -BTPR was not prepared on a timely basis for the audit and therefore did not send audit package according to regulations. RECOMMENDATION - The management should establish adequate procedures to perform the audit on a timely basis and filed the audit package according to regulations. VIEWS OF RESPONSIBLE OFFICIALS- See the Corrective Action Plan for details of action required.