Finding Text
Finding 2024-002 Noncompliance with 2 CFR 200.512(l) – Reporting Package Submission Criteria: Per 2 CFR §200.512(a), the auditee must submit the Data Collection Form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) 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: CASA did not submit the required Data Collection Form (DCF) and reporting package to the FAC within the required timeframe for the year ended June 30, 2023. Cause: Due to staff turnover and delays in the completion of the June 30, 2023 audit. Effect: Late filing may impair the Federal Government’s ability to timely evaluate the financial and compliance performance of CASA and may affect eligibility for future Federal funding. Questioned Costs: None noted. Context: The auditor’s report was finalized after the required Data Collection Form (DCF) and reporting package to the FAC Federal due date. Identification as a Repeat Finding: See finding 2023-001. Recommendation: CASA should implement internal controls to ensure timely completion of the Uniform Guidance Audit and submission of the Data Collection Form and the reporting package, including monitoring deadlines and assigning responsibility for compliance.