Finding 21323 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-07-13
Audit: 26990
Auditor: Rbt CPAS LLP

AI Summary

  • Issue: LCR missed the deadline to file the 2021 Data Collection Form, submitting it late.
  • Requirement: According to 2 CFR 200.512, the form must be filed within 30 days of receiving the auditor's report.
  • Follow-up: LCR needs to create a plan to ensure timely submission of future Data Collection Forms.

Finding Text

2022-001 Single Audit Filing Condition: LCR did not file its 2021 Data Collection Form within 30 days of receipt of the auditor?s report. Criteria: In accordance with 2 CFR 200.512, LCR is required to complete and submit the Data Collection Form within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period. Cause: LCR was waiting on information required to complete the Data Collection Form timely. Effect: LCR did not comply with the requirements of 2 CFR 200.512. Recommendation: LCR should develop a course of action to ensure future Data Collection Forms are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512.

Corrective Action Plan

Lexington Center for Recovery's Finance Director, Jodi Sawyer, will ensure that the Data Collection form will be file 30 days after the receipt of the Auditor's Report or nine months after the Audit Period.

Categories

No categories assigned yet.

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $1.43M
93.788 Opioid Str $1.35M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $394,172