Finding Text
Finding: 2022-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance
Finding)
Agency: Department of Education
ALN # and Title ALN #84.287 21St Century Comm Learning Centers
Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the audit must be completed, and the Data
Collection Form and reporting package 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. If the due date falls on a
Saturday, Sunday or federal holiday, the reporting package is due on the following next business day.
Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’
established controls for financial reporting, including the preparation of a complete and accurate schedule
of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF.
Questioned Costs: None noted
Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings
and questioned costs. The Organization is not in compliance with the Date Collection Form reporting
deadline.
Cause: Lack of submission was due to the inability of the Organization’s staff to provide supporting
documentation due to the Executive Director, the person responsible for filing the reports, having a family
emergency and on leave during the year.
Recommendation: We recommend that the Organization monitor compliance by following their established
controls and processes to prepare and file an accurate SEFA by its due date.
Management’s Corrective Action Plan: Management has indicated that they have put procedures in place
at assure timely filing in the future.