Finding Text
Finding 2024-002: Data collection form filing Identification of federal programs: All Assistance Listing Numbers and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: OMB’s Uniform Guidance, Title 2, Part 200, Subpart F, Audit requirements paragraph .512 requires that 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. Condition: The Center’s data collection form for the year ended June 30, 2024 should have been submitted by March 31, 2025. Cause: The audit was not completed by March 31, 2025, due to turnover at the Center and timeliness of information being available to complete the audit. Effect: Potential reduction or suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit reporting package. Repeat finding: Yes Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.