Finding Text
Finding 2024-005 Significant Deficiency in Internal Control over Compliance and Noncompliance – Reporting Deadline for Federal Single Audit Identification of the federal programs Agencies Award Numbers ALN 15.022 Tribal Self Governance Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 ALN 84.250 American Indian Vocational Rehabilitation Services Department of Education H250N210051- Year 2023 H250N210051- Year 2024 Criteria 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2024. Cause The audit was not completed in time to file the data collection form and reporting package, due to a delay in closing the books and records because of staff turnover. Effect or possible effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs None Identified. Context The data collection form and reporting package is due nine months after the fiscal year end. The data collection form and reporting package for the fiscal year ended December 30, 2024 was filed late. Identification as a Repeat Finding None. Recommendation We recommend the Association establish controls to ensure the audit is completed timely and the data collection form and reporting package is submitted to the FAC within the required timeframe. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Positions will be filled and reconciliation and review controls will be added for year end-close to ensure audit is filed before the deadline.