Finding Text
Finding Number: 2022-002 Data Collection Form Late Submission
Repeat Finding: Yes
Questioned Costs: None
Funding Agency: Department of Health and Human Services
Title: Low Income Housing Energy Assistance Program and Head Start
AL Numbers: 93.568 & 93.600
Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within 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 Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.