Finding Text
2022-002 Reporting ? Significant Deficiency Federal Program ? Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600). Criteria ? The Uniform Guidance states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition ? Northwest Community Action, Inc. and Subsidiary?s August 31, 2022 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of the Agency?s fiscal year-end. Questioned Costs ? None Context ? N/A Cause ? Significant staff turnover causing a delay in the start of the audit. Effect ? Northwest Community Action, Inc. and Subsidiary is not in compliance with Uniform Guidance requirements. Recommendation ? We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end.