Finding Text
Finding 2025-003 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection form for the year 2024 was not submitted to the FAC within the timeframe specified in §200.512. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed timely. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted timely, as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-003 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.