Finding Text
Finding Number: 2023 - 001
Federal Programs:
All major programs.
Category:
Internal control / Compliance
Condition:
The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date.
Criteria:
2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information.
Cause:
Information to complete the Single Audit procedures was not available within the required period.
Effects:
Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance.
Questioned Costs:
None
Recommendations:
Data Collection Form and Single Audit package shall be submitted by the established due date.
Management Response:
The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.