Finding Text
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Agency did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per §200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor’s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not submit their Data Collection Form and Reporting Package by the due date due to an OIG review of the June 30, 2022 year end. Management delayed their reporting due to the completion of the OIG review and key accounting/finance personnel turnover. Effect: The Agency’s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management during times of unexpected increase activity ensure that all appropriate controls are in place to allow timely completion of audit procedures as well as submission of Data Collection Form and Reporting Package to the Federal Audit Clearinghouse.