Finding 1151152 (2024-003)

2024-003 Failure to File 2022 and 2023 Data Collection Forms Condition: The Organization is not in compliance with the annual financial reporting requirements of the Federal Audit Clearinghouse. Criteria: Uniform Guidance requires annual reporting by specified due dates after the Organization’s year-end. The due dates are the shorter of 30 days after the release of the audited financial statements but no later than 9 months after the Organization’s year-end. Cause of Condition: The 2022 and 2023 Data Collection Forms did not appear to have been not submitted and it was not certified by the prior auditor. Therefore, the Organization’s management did not certify the Data Collection Forms for the past two years. As a result, the Data Collection Form was not filed with the Federal Audit Clearinghouse for either 2022 or 2023. The Data Collection Form is ultimately the responsibility of the Organization. Effect: The Organization did not meet the reporting requirements of the Uniform Guidance. Recommendation: The Organization should develop procedures to ensure that the Data Collection Form is submitted on time in accordance with Uniform Guidance reporting requirements. Response: Management concurs with the finding. The Organization now has procedures in place to ensure that all Uniform Guidance reporting requirements are met for the September 30, 2024, financial statement audit.