Finding Text
Federal agency: U.S. Department of State
Federal program title: PRM State Bureau of Population, Refugees and Migration
ALN: 19.519
Finding 2023-001: Reportable Finding Considered a Material Weakness
Data Collection Form Reporting
Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within
the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the
audit period.
Condition: The data collection form for the 2023 Single Audit was not submitted in the required timeframe.
Causes: The Single Audit was not completed in time to file the data collection form by the deadline due to
delays in receiving the required audit support.
Effect: The data collection form for the 2023 Single Audit was not submitted within the required timeframe
and this data was not reported timely to the government.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend that the Organization ensure that they are prepared and have adequate
resources and staffing to complete the audit timely to guarantee that the data collection form and reporting
package are filed within the required timeframe.