Finding Text
Singleaudit data collection form not filed by due date. Federal Programs Impacted: 17.258 (WIOA Cluster). Questioned CostsL None. Condition: The data collection form for the single audit ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse by the due date. Criteria: 2 CFR Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completio of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after reciept of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not completed by the nine month due date. This is due to bank reonciliation not reconciling appropriately in addition to auditor timelines impacting the ability to complete the audit. Effect: The WDBEA has not met the reporting requirements related to timely submission of the data collection form required for a single audit. Therefore, per 2 CFR Section 200.520, the WDBEA will not meet the low-risk criteria for future single audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the WDBEA to continue its efforts in bringing audits up to date. Management Reponse: Management will continue its efforts incompleting audits in a timely and efficient manner.