Finding Text
Federal award agency: U.S. Department of Treasury Pass-through granting agency: Multiple Program name and ALN: COVID-19: Coronavirus State and Local Fiscal Recovery Funds - 21.027 Federal award identification number: Multiple Federal award year: 2024 Federal award agency: U.S. Department of Health and Human Services Pass-through granting agency: Curators of the University of Missouri Program name and ALN: Medical Student Education – 93.680 Federal award identification number: Multiple Federal award year: 2024 Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200.512(a) requires auditees to submit the reporting package, including the Data Collection Form (Form SF SAC), to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The audited compliance report for Mosaic’s period of availability ended June 30, 2024 should have been submitted by March 31, 2025. This finding applies to multiple federal awards and pass-through entities reported in the audit, including Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) and Medical Student Education (ALN 93.680). Cause: The audit and data collection form were completed and submitted by March 31, 2025, but the final click to officially submit the form wasn’t completed until April 16, 2025. Effect or potential effect: Mosaic’s late reporting could impact future funding provided by federal agencies. Questioned Costs: None Recommendation: We recommend Mosaic ensure the reporting package, including the Data Collection Form, is submitted to FAC within the required timeframe. Views of responsible officials: Management acknowledges this finding. See page 11 for corrective action plan.