Finding Text
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within
the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.