Finding 1140314 (2024-002)

Finding 2024-002: Timely Submission of the Data Collection Form Agency and Award: United States Department of Agriculture: Regional Food Business Centers for Assistance Listing Number 10.186 Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed, and the data collection form must be submitted within the earlier of 30 days of the auditor’s report or nine months after the end of the audit period. Condition: FAS’ fiscal year 2024 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not completed before the deadline due to the material weakness noted in Finding 2024-001 above. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: FAS did not have a proper set of internal controls related to financial reporting in place to report timely. Questioned costs: None reported Repeat Finding: No Recommendation: We recommend FAS ensure its controls over timely electronic submission of the federal report package is effective. View of responsible officials and planned corrective actions: FAS agrees with the finding. See corrective action plan