Finding Text
Finding 2022-001 Significant Deficiency in Internal Control over Compliance – Untimely Completion of Audit and Submission to Federal Audit Clearinghouse Criteria: In accordance with 2 CFR section 200.512(a)(1), the annual reporting package, including audited financial statements and data collection form must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier. Condition: The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2023. Cause: There were various accounting issues which caused delays in the completion of the 2022 annual audit. Effect: The audit required by 2 CFR 200.512 was not completed timely. Recommendation: It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs: Not applicable.