Finding Text
2023-002 – Reporting – Untimely Submissions
FALN: 93.575, 84.002, 93,600
Name of Program or Cluster: CCDF Cluster, COVID-19 - Child Care and Development Block Grant, Adult Education Basic Grants to States, Head Start Cluster – Head Start
Federal Agencies: Department of Education, Department of Health and Human Services
Pass-through Entities: New York State Office of Children and Family Services (93.575) New York State Education Department (84.002, 93.600)
Compliance Requirement: Reporting
Condition
The Settlement did not submit the Data Collection Form and the reporting package for fiscal 2023 to the FAC by the due date in accordance with the Uniform Guidance
Criteria
Per Uniform Guidance, states, local governments, and nonprofit organizations that annually spend $750,000 or more in federal awards must perform a Single Audit and complete Form SF-SAC (“Data Collection Form”) and submit both to the Federal Audit Clearinghouse (“FAC”). The auditee should submit the Data Collection Form and the reporting package to FAC within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Cause
The year-end closing of the general ledger and preparation of the audit package were not completed by management in a timely manner.
Effect
The Settlement did not comply with the Uniform Guidance reporting requirements.
Questioned Costs
None Recommendation
We recommend that the Settlement submit the reports referred to above on a timely basis as required.
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.