Finding 382296 (2022-001)

Section III – Federal Award Findings and Questioned Costs Significant Deficiency Finding 2022-001 – Late Submission of the Audit Report to the Federal Audit Clearinghouse for the audit ending June 30, 2022 Criteria: Based on the principles contained within the Code of Federal Regulations and Government Auditing Standards management is responsible for the timely submission of the data collection form to the Federal Audit Clearinghouse no later than 30 calendar days after receipt of the auditors’ report(s), or nine-months after the end of the audit period. Condition: During the Single Audit process, we noted that the nine-month period had passed prior to the completion of the audit. Therefore, resulting in a late data collection form submission to the Federal Audit Clearinghouse. Cause: Management notes they lacked an understanding of Federal funding requirements, as this is their first experience with significant Federal Awards, and has never before been subject to Single Audit requirements. Effect: The error did not have a material, nor overall financial effect, on the Statement of Federal Expenditures, receipt of Federal Funding, nor the overall Financial Statements. Recommendation: We recommend management have a designated individual responsible for submitting the data collection form subsequent to audit completion. Views of responsible individuals: Management agrees with the finding and recommendation. See corrective action plan for further information.