Finding Text
Finding 2024-001 - Late Submission of Data Collection Form Criteria: Per 2 CFR Section 200.512(a), the auditee must submit the reporting package, including the Data Collection Form to the Federal Audit Clearinghouse no later than nine months after the Temple's year end. Condition: The Temple has not filed the required Data Collection Form with the Federal Audit Clearinghouse within the required timeframe. Cause: The Temple's procedures and controls were not sufficient to ensure compliance with the required submission in accordance with the Uniform Guidance. Effect: Failure to submit the Data Collection Form and reporting package timely results in noncompliance with Uniform Guidance requirements and may impact the auditee's standing with federal oversight agencies, result in increased scrutiny or additional monitoring by grantor agencies, or delay federal agencies' ability to rely on audit results. Questioned Costs: None Identification of a Repeat Finding: No Recommendation: We recommend that the Temple implement policies and procedures to ensure timely submission of the reporting package. View of Responsible Officials: Management is in agreement with the finding. Management will implement policies and procedures to ensure timely submission of the reporting package.