Finding Text
Section III: Federal Award Findings and Questioned Costs Finding Number: 2022-001 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Reporting Package Program: CSLRF and SSBG CFDA #: 21.027/93.667 Award #: Award Year: 10/01/2021-09/30/2022 Criteria: 2 CFR 200.512 requires that an entity?s single audit is to be submitted the earlier of thirty days after the receipt of the auditor?s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC?s audited financial statements for the September 30, 2022, year-end were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the closing of the books and the report being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.