Finding 396254 (2023-002)

Criteria In accordance with the Uniform Guidance, the audit package and the Data Collection Form must be submitted within 30 days after receipt of the auditors’ report or nine months after the end of the fiscal year, whichever comes first. Context The Data Collection Form for the year ended June 30, 2023 was not submitted to the Federal Audit Clearinghouse by the March 31, 2024 deadline. Cause There were delays in completing the 2023 audit as management needed additional time to reconcile accounts and provide the requested supporting documentation due to systems changes at NRPA. Effect Management was not in compliance with the requirements of the Uniform Guidance. Questioned Costs None Recommendation We recommend that management enhance its internal controls, policies and procedures to ensure that all filing requirements under federal awards are met.