Finding Text
2024-002 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: For the fiscal year ended September 30, 2023, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2024, in accordance with the federal requirements. In addition, due to the late issuance of the 2024 fiscal year audit, the submission deadline for fiscal year 2024 of June 30, 2025 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 and future submissions applicable to FY 2024. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.