Finding 3630 (2022-003)

Section III – Findings and Questioned Costs for Federal Awards 2022-003 - Late Submission of Uniform Guidance Report Cluster: Not applicable Federal Granting Agency: All federal agencies represented on the Schedule of Expenditures of Federal Awards (“SEFA”) Award Name: All awards on the SEFA Award Year: All awards on the SEFA Assistance Listing #: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's reports), or nine months after the end of the audit period. Condition The LPCH Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by May 31, 2023. Given the report was not filed until December 6, 2023, the report is considered late. Cause The 2022 audit commenced in the Spring of 2023 with timely completion expected. However, additional time was needed to complete processes for certain financial statement presentation and disclosure matters that are unrelated to federal funding. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management's Views and Correction Action Plan Management's views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.