Finding 1241859 (2022-002)

Finding 2022 – 002: Reporting – Late Data Collection Form Submission Repeat Finding 2018-002, 2019-003, 2020-002, 2021-002 Criteria: Uniform Guidance requires an entity expending $750,000 or more of federal funds within a fiscal year to have the data collection form and reporting package submitted within nine months after the end of the audit period. Condition: The Council’s audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of September 30, 2023. Cause: A lack of timely general ledger reconciliations contributed to the failure to timely file reports. Effect: The Council is not in compliance with the reporting requirements set forth in the Compliance Supplement which could lead to sanctions by the funding sources. Recommendation: We recommend that the Council implement procedures to ensure submission of the data collection form and reporting package to the federal audit clearinghouse within the nine-month due date. Views of Responsible Officials: See the corrective action plan that accompanies the schedule of findings and questioned costs.