Finding Text
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Failure to complete required filings with the Federal Single Audit Clearing House The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Failure to meet federal audit requirements. Written policies and procedures should be put in place to negate repeating of finding. The Organization agrees with the finding and the recommended procedures have been implemented.