Finding Text
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.