Finding Text
Finding 2022-002 All CFDA (ALN) numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022 Finding: The Single Audit package for the year ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse (FAC) within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: The Single Audit package for the Organization?s year ended June 30, 2021 should have been submitted to the Federal Audit Clearinghouse by September 30, 2022, factoring in the 6-month COVID-19 related extensions, approved in OMB memo M-21-20 dated March 19, 2021. The Organization?s audit was completed in May 2022, however the Single Audit package was not fully submitted and received by the FAC until March 2023. Cause: Management?s review of the FAC submission process was not effective in ensuring timely reporting. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2021 Single Audit package. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend the Organization file the reporting package timely to Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.