Finding 481075 (2023-002)

No.2023-002: Late filing of Required Reporting of Federal Grants/Awards Evaluation of finding: Significant deficiency Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements". 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 Roots’audited financial statements and the federal single audit report. Condition/Cause: Roots’ Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within extended due date of March 31, 2023 as Roots was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Roots is not in compliance with the Uniform Grant Guidance requirements. Effect: Roots is not in compliance with Uniform Guidance Recommendation: We recommend Roots establish policies and procedures to ensure the federal single audit reporting package is submitted timely.