Finding 1657 (2022-006)

Finding No. 2022-006: Late Filing of Data Collection Form – Material Weakness – Internal Control and Compliance Finding Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Condition There are inadequate internal controls in place to ensure that the Organization’s financial statement audit is completed in a manner to allow the Data Collection Form to be filed by the reporting deadline. Context The Data Collection Form for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by the March 31, 2023 deadline. Cause There were delays in completing the 2022 audit. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None. Repeat Finding No. Recommendation We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.