Finding Text
Finding 2022-002 Internal Control over Timely Filing of Data Collection Form
ALN 16.575 Crime Victim Assistance
Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023.
Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed.
Criteria:
Uniform Guidance 2 CFR 200.512(a)
Ҥ 200.512 Report submission.
(a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.”
Effect: The Organization is out of compliance with required Federal filing guidelines.
Recommendations:
The requirements to receive Federal funding should be followed and required reports filed timely.
Management’s response:
PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.