Finding Text
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form.
Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above.
Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025.
Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely.
Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.