Finding Text
2022-004 Reporting ? Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC)Federal program and award identification: AllIdentification as a Repeat Finding: Not a repeat findingFinding:The Organization did not file its annual 2022 Single Audit and Data Collection form timely.Criteria:The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor?s report, or 9 months after the end of the fiscal year, whichever comes first.Condition and context:Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed within the timeframe required by the Uniform Guidance.During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to be submitted to the FAC during September 2023 for the fiscal year ended June 30, 2022.Cause:The Organization hired a contracted CPA to assist in audit preparation. However, the CPA was unavailable due to emergency leave. As a result, the start of the audit was delayed by two months. Additionally, the matters reported in Findings 2022?001 and 2022-002 prolonged the time required to complete the audit.Sample size and population:Sampling was not applicable to this finding.Effect:Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources.Recommendation:While emergencies cannot be prevented, applying the recommendations in Findings 2022-001 and 2022-002 could help alleviate future delays.Question Costs:NoneManagement Response and Corrective Action Plan:See Corrective Action PlanContact Person:Mansour Camara, CFO