Finding Text
Federal Agency: Department of Justice
Federal Assistance Listing Numbers: 16.756, 16.726
Programs: Court Appointed Special Advocates, Juvenile Mentoring Program
Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028
Criteria: The Uniform Guidance in 2 CFR §200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period.
Condition: National CASA/GAL did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022.
Cause: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate.
Effect or Potential Effect: National CASA/GAL could be exposed to a reduction or elimination of funds by the federal awarding agencies.
Questioned Costs: None.
Context: This was a condition noted per review of National CASA/GAL’s compliance with the specified requirements. The submission was due September 30, 2023.
Identification as a Repeat Finding: Not a repeat finding.
Recommendation: We recommend that National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe.
Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.