Finding Text
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 within the required
timeframe.
Cause: 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 a repeat finding.
Questioned Costs: There were no questioned costs related to this finding.
Recommendation: We recommended 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.