Finding 393752 (2023-003)

Condition Ha:San did not submit the single audit reporting package and related data collection form by the required deadline. Criteria The Uniform Guidance section 500.512 states: "...The audit must be completed and the data collection form....and reporting package....must be 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." Cause There was a period of significant turnover in the administrative office for the past year. During the transition, existing controls were not followed. Effect Ha:San is not in compliance with the requirements of the Uniform Guidance. Recommendation We recommend that Ha:San monitor federal grant expenditures and if it is expected that expenditures will exceed $750,000, Ha:San should procure audit services promptly.