Finding 21483 (2022-001)

2022-001 ? Late Office of Management and Budget (OMB) Submission Information on the Universe Population Size One (1) OMB submission. Sample Size Information One (1) OMB submission. Identification of Repeat Finding Reference Number 2021-001 Criteria The Entity?s Uniform Guidance submission the OMB was due within thirty (30) days after the report date. Statement of Condition The OMB submission was not submitted before the due date. Cause The cause of the late OMB submission was management oversight due to change in management personnel positions. Effect or Potential Effect The Entity was not in compliance with the requirement to complete the filing of their Uniform Guidance submission to the OMB within thirty (30) days of the report date and therefore the Entity cannot be considered a low risk auditee. Auditor Non-Compliance Code Z ? Other Questioned Costs There were no known questioned costs. Perspective The finding represents an isolated instance of management oversight. Repeat finding Yes Recommendations Auditor recommends that management more closely monitor the signing of the OMB submission to ensure timely completion. Views of Responsible officials Auditee agrees with the finding. The 2021 finding was corrected by signing the OMB submission on 10/11/2022. The 2022 OMB filing will be signed upon the receipt of the finalized audit.