Finding Text
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.