Finding Text
2022-001: Late Filing of the Data Collection Form
All Federal programs included in the Schedule of Expenditures of Federal Awards
Compliance Findings: Other (P)
Condition: Range Mental Health Center, Inc. and Subsidiary did not submit its single audit
reporting package to the Federal Audit Clearinghouse within the required time frame.
Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a nonfederal
entity. The Organization must report financial information as required by the terms
and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package
and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30
days after the reports are received from the auditors or nine months after the end of the audit
period.
Cause: Employee turnover in the finance department resulted in financial and program data
not being ready for the financial and single audits on a timely basis.
Effect: The Organization is not in compliance with timely reporting requirements.
Questioned Costs: $0
Context: Range Mental Health Center, Inc. and Subsidiary did not submit its year ended
December 31, 2021 audit reporting package to the Federal Audit Clearinghouse until April 4,
2023, and did not meet the nine month reporting requirement for the year ended December 31,
2022.
Recommendation: We recommend Range Mental Health Center, Inc. and Subsidiary continue
efforts to develop internal control policies and procedures over financial activities to ensure
that its financial and program data is ready for the financial and single audits on a timely
basis.
Views of Responsible Officials and Planned Corrective Actions: We agree with this finding
and have outsosurced its CFO function to improve the timeliness of financial activities.
Additional details can be found in the Organization’s Corrective Action Plan.