Finding Text
Finding No. 2023-002: Compliance Reporting – Significant Deficiency
Assistance Listing Program Title and Number: All
Federal Agency: All
Criteria
As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be
completed and the data collection form and reporting package must be submitted within the earlier of
30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period.
The due date for the submission was March 31, 2024. The Organization is also required to submit
periodic reports under the terms and conditions of its federal award contracts.
Condition
The audit and reporting package were not submitted by the due date March 31, 2024. The Organization
submitted periodic reports that did not reconcile to the accounting records and were not submitted by
the due date.
Cause
The Organization was not able to timely prepare for the audit in order for the Uniform Guidance, Data
Collection Form and reporting package to be filed by the due date. The Organization’s reporting of
charges to federal awards for salaries and wages are not supported by a system of internal control
which provides reasonable assurance that the charges are accurate, allowable, and properly allocated,
and that the reports reconcile to the expenditures charged to the federal awards.
Effect
The audit, Data Collection Form and federal reporting package were not filed on time. Periodic reports
were not filed on time and did not reconcile to the accounting records.
Questioned Costs
Unknown.
Context
The Organization was unable to complete the financial statements and Federal Single Audit by the due
date. The support used to reconcile the general ledger to the grant reports filed was not provided nor
could the supporting documentation be regenerated from the accounting system.
Recommendation
We recommend that all necessary efforts be taken to ensure timely submission of the audit, Data
Collection Form and reporting package. We recommend reports be reconciled to the accounting records
prior to their submission. Sufficient internal controls should be designed and implemented to detect and
prevent errors in reports and within the accounting system. We also recommend all necessary efforts
be taken to ensure timely submission.
Management’s Response/View of Responsible Officials
Management agrees with this finding, see the Corrective Action Plan.