Finding Text
Criteria: Data collection form 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 audit period.
Condition: The Club's data collection form for the fiscal year ended September 30, 2023 was not filed within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure that the data collection form was filed by the due date.
Effect: The auditee does not qualify as a low risk auditee.
Questioned Costs: None
Repeat Finding: This is not a repeat finding from prior year.