Finding 400804 (2023-001)

Criteria: The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance), be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of CAL-PEP Inc’s audited financial statements and the federal single audit report. Questioned Costs: We identified no questioned costs in our tests of compliance with this requirement. Condition/Cause: CAL-PEP Inc’s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse by March 31, 2024 as CAL-PEP Inc was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. CAL-PEP Inc is not in compliance with the Uniform Grant Guidance requirements. Effect: Suspension or termination of federal rewards. Context: Single audit is not submitted in a timely manner. Recommendation: We recommend CAL-PEP Inc establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Views of Responsible Officials: CAL-PEP Inc will implement procedures to oversee the timely filing of the federal single audit reporting package.