Finding Text
Late Filing of Data Collection Form – Significant Deficiency Federal Programs Affected All major federal programs as listed in Summary of Audit Results. Criteria Uniform Guidance 2 CFR 200.512(a) states: “The audit must be completed, and the data collection form 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 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause The timing of the single audit was delayed due to issues in obtaining proper documentation; therefore, the Data Collection Form could not be filed timely. Effect The Center is not in compliance with the filing requirement deadline. Context Uniform Guidance 2 CFR 200.512(a) states: “The audit must be completed, and the data collection form 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.” Recommendation We recommend the Center comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Action The Abused Adult Resource Center has contracted with a CPA to prepare the Statement of Expenditures of Federal Awards and to provide support for federal expenditures. Indication of Repeat Finding This is a new finding.