Finding Text
CFDA 17.277 Program Title: EKCEP
CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project
CFDA No. 23.001 Program Title: EKAMI Workforce Development Program
Condition: Failure to complete required filings with the Federal Single Audit Clearing House
Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse.
Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely.
Effect: Failure to meet federal audit requirements.
Recommendation: Written policies and procedures should be put in place to negate repeating of finding.
Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.