Finding Text
Finding 2023-003 Late Filing of Reporting Package and Data Collection Form
U.S. Department of Housing and Urban Development - Community Facilities Loans and Grants Cluster
- AL #10.766
Grant Number: N/A
Grant Period: N/A
U.S. Department of Health and Human Services - Provider Relief Funds - AL #93.498
Grant Number: N/A
Grant Period: Period 4 - Deadline to Use Funds, December 31, 2022
Questioned Costs: None
How the questioned costs were computed: N/A
Condition
As required by the Uniform Guidance, Great Lakes Recovery Centers, Inc.'s audited financial statements for the year ended September 30, 2023 were due to the federal single audit clearinghouse by June 30, 2024. Great Lakes Recovery Centers, Inc.'s September 30, 2023 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2024.
Criteria
2 CFR Part 200, Subpart F Section 200.512 Report Submission requires the audit, the data collection form, and the reporting package to be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier).
Cause
Great Lakes Recovery Centers, Inc. did not have sufficient audit preparation for the audit to be completed in time to submit the audit, reporting package, and data collection form on a timely basis.
Effect
A significant deficiency in internal control over compliance and an instance of noncompliance exists due to failure to adequately prepare for the audit in order to provide the audit, reporting package, and data collection form in a timely manner in order to meet audit submission deadlines.
Recommendation
We recommend that Great Lakes Recovery Centers, Inc. evaluate its existing resources and capacity and implement a plan to adequately prepare for the audit to ensure submission timelines are met.
View of Responsible Officials
Great Lakes Recovery Centers, Inc. agrees with the finding and is committed to a corrective action.