Finding Text
2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.