Finding Text
U.S. Department of Health and Human Services
Pass-Through Minnesota Department of Commerce
ALN 93.568
Low-Income Home Energy Assistance
U.S. Department of Health and Human Services
Direct
ALN 93.600
Head Start Cluster
Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001)
Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC).
Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance.
Cause: The audit was not completed as of the due date of submission.
Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies.
Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available
Questioned costs: None
Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.