Finding Text
2024-001 [2021-001]—Late Submittal of the Data Collection Form Type of Finding: (G) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause The AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from sub awardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner. View of Responsible Officials and Corrective Action Plan The AAIHB has missed the filing deadline for the FY 2024 Data Collection Form. The AAIHB will file the FY 2024 Data Collection Form within 30 days. The AAIHB will review and revise its internal review processes to ensure future Data Collection Forms are completed and filed in a timely manner. Corrective Action Plan Timeline Corrective action plan timeline is to submit FY 2024 audit and data collection forms within 30 days. Designation of Employee Position Responsible for Meeting Deadline Executive Director and Accounting Manager