Finding Text
Finding: 2024-004 Timely Submission of the Data Collection Form (DCF) to the Federal Audit Clearinghouse Federal Agency(ies): United States Department of Defense Federal Program(s): Research and Development Cluster Assistance Listing Number(s): 12.300, 12.330 Pass-through Entity (if applicable): Direct awards and pass-through awards from RTI International and Greensight, Inc. Award Identification Number and Year: Various Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Pursuant to 2 CFR 200.512, a non-Federal entity that expends $750,000 or more in Federal awards during its fiscal year is required to submit the Single Audit reporting package, including the Data Collection Form (DCF), 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. For the fiscal year ended December 31, 2023, the Organization was required to submit its reporting package and Data Collection Form no later than September 30, 2024. Condition: RoboNation did not timely submit its Single Audit reporting package and Data Collection Form for the fiscal year ended December 31, 2023. The reporting package was not submitted to the Federal Audit Clearinghouse until March 6, 2026, approximately 17 months after the required filing deadline of September 30, 2024. In addition, because the fiscal year 2023 audit was not completed in a timely manner, fieldwork for the fiscal year 2024 Single Audit was not scheduled to begin until after the September 30, 2025 filing deadline applicable to the fiscal year ended December 31, 2024. Cause: RoboNation did not maintain effective controls to monitor and ensure timely completion of the annual Single Audit process and submission of required reporting to the Federal Audit Clearinghouse. Specifically, procedures were not in place to monitor filing deadlines, coordinate audit completion activities, and ensure that required Federal reporting was submitted within the timeframe prescribed by Uniform Guidance. Effect or Potential Effect: RoboNation was not in compliance with the reporting requirements of Uniform Guidance. Untimely submission of the Single Audit reporting package may limit the ability of Federal agencies and pass-through entities to perform timely oversight of Federal awards and increases the risk of sanctions or additional monitoring by Federal awarding agencies. Questioned Costs: N/A Context: RoboNation was required to submit one Data Collection Form and reporting package related to its fiscal year ended December 31, 2023. The submission was made approximately 17 months after the required deadline. Identification as a Repeat Finding, if Applicable: No Recommendation: We recommend that management implement procedures to monitor all Single Audit reporting deadlines and establish a formal timeline for financial statement preparation, audit completion, review, and submission of the reporting package to the Federal Audit Clearinghouse. Management should periodically monitor progress against these deadlines throughout the year to ensure compliance with Uniform Guidance reporting requirements.