Finding Text
Criteria: The organization is required to file Forms RD 3560-7 & 3560-10 with Rural Development for the prior year end. In addition, the Data Collection Form is required to be filed within 30 days of receiving the audit report or nine months after year end. Statement of Condition: The RD Forms for the prior year were not filed and the Data Collection Form was not submitted timely. Statement of Cause: The reports were not filed timely pending the completion of the audit and not having a process to ensure the RD Forms were filed after the audit was completed. Effect: The non-filing could have impacted the receipt of USDA funds. Questioned Costs: No known questioned costs. Repeat Finding: This was not a repeat finding. Recommendations: Management should have a process in place to ensure all year-end reports are filed timely. Views of Responsible Officials and Planned Corrective Actions: Management will implement a process whereby the year end filings will be tracked and the date filed documented