Finding Text
(2024-001) Data Collection Form Filing Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(l), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors' reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The federally funded contract with the NYS Departments of Health was determined to be a contractor relationship under the Single Audit Standards by the Organization and its auditors. Accordingly, no single audit was performed for 2024. The Organization was subsequently notified by the NYS Department of Health approximately 11 months after the deadline, that they disagreed with this assessment and deemed the Organization to be a subrecipient. As such, the Organization was not provided the opportunity to file timely as a result of the NYS Department of Health’s assessment. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the Organization not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - Management should confirm their subrecipient status with all funding sources. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management will confirm their subrecipient status with all funding sources.