Finding Text
Finding Number: 2019-003 Data Collection Form Late Submission
Repeat Finding: No
Questioned Costs: None
Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services
Title: Section 8 and Head Start
AL Numbers: 14.871 & 93.600
Award Year: Section 8: 01/01/19 - 12/31/19
Head Start: 11/1/2018 - 10/31/2019
Head Start: 11/1/2019 - 10/31/2020
Condition - The Organization did not submit the December 31, 2019 data collection form and reporting package
to the Federal Audit Clearinghouse in a timely matter.
Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the
applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30
calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Cause - The Organization's December 31, 2019 audit was not completed prior to the due date.
Effect - The Organization was not in compliance with audit submission requirements, resulting in a material
weakness in internal control over compliance.
Recommendations - We recommend the Organization implement systems and procedures to ensure timely
completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
View of Responsible Officials - Management agrees with the finding and has committed to a corrective action
plan.