Finding 1170873 (2021-001)

Finding 2021-01 – Noncompliance with Audit Submission Requirements Federal Agency: All Compliance Requirement: Audit Submission Requirements (2 CFR §200.512) Questioned Costs: None Condition: The auditee did not submit the reporting package and Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse within the deadline required by Uniform Guidance. Criteria: Uniform Guidance, 2 CFR §200.512(a), requires the auditee to submit the reporting package and Data Collection Form within nine months after the end of the audit period. Cause: The delay in submission was due to internal administrative delays and issues encountered with the auditee’s audit service provider in finalizing the audit and completing the Data Collection Form. Effect: The auditee was not in compliance with the Uniform Guidance audit submission requirements. Recommendation: We recommend that management implement procedures to ensure that future audits and required submissions are completed and submitted within the time frames prescribed by Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. Management has engaged a new audit service provider and has implemented plans to complete the required audits and submit the required Reporting package and Data Collection Forms.