Finding 1160615 (2023-004)

2023-004 Timeliness of Reporting Audited Financial Statements and Federal Awards Temporary Assistance for Needy Families; ALN 93.558; U.S. Department of Health and Human Services Coronavirus State and Local Fiscal Recovery Funds; ALN 21.027; U.S. Department of Treasury Finding Type: Material Weakness and Material Noncompliance Condition: The Organization’s data collection form and the reporting package for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirement for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC 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: The Organization did not have established controls in place to ensure timely submission to the Federal Audit Clearinghouse due to significant turnover in the finance department. Effect: The Organization did not meet the criteria for a low-risk auditee in the current year. Recommendation: The Organization should implement procedures and controls to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner. Organization’s Response: The Organization concurs with the facts of this finding and is implementing procedures to prevent this in the future.