Finding Text
Finding: 2022-001 - Untimely Submission of Data Collection Form (Significant Deficiency and Compliance Finding)
Agency: Applies To All Agencies Included on the Schedule of Expenditures of Federal Awards
ALN # and Title: Applies To All ALN’s Indicated on the Schedule of Expenditures of Federal Awards
Federal Award Identification # and Year: All Federal Awards identified in the SEFA for the Year Ended December 31, 2022.
Criteria: Per 2 CFR 200.512 Report Submission. (a) (1) 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 auditor’s report, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due on the next business day.
Condition: During the process of performing our audit, we noted that the Organization’s Data Collection Form ("DCF") was not filed timely for the year ended December 31, 2022. The Organization's established controls for financial reporting, including preparation of a complete and accurate schedule of expenditures of federal awards (“SEFA”) and filing of the DCF were not adhered to, resulting in the late completion of their financial audit and the untimely filing of the DCF.
Questioned costs: None noted.
Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Data Collection Form reporting deadline.
Cause: Lack of submission was due to the inability of the Organization's staff to provide accurate account reconciliations and supporting documentation including preparation of a complete and accurate SEFA on a timely basis to complete the audit.
Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare a complete and accurate SEFA in order to complete the timely filing of the DCF and the reporting package by its due date.
Management Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A