Finding 50904 (2022-002)

Criteria: Uniform Guidance Section 512(a) states that Uniform Guidance reporting package and the data collection form are required to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the receipt of the auditors reports or nine months after the end of the audit period, unless a longer period of time was agreed to in advance by the cognizant or oversight agency for the audit. Condition/Context: The Organization did not submit its Uniform Guidance reporting package and data collection form (FormSF-SAC) for the fiscal year ended August 31, 2022 to the Federal Audit Clearinghouse by the required due date. Cause:Regular month-end procedures have been developed, but the Organization was unable to identify and provide all of the necessary information to the auditor in a timely manner. Effect:The Organization required additional time to complete the audit and did not comply with the Uniform Guidance reporting requirements. Auditor's Recommendation:The Organization should be aware of applicable Uniform Guidance filing deadlines and reporting requirements and should maintain adequate books and records in order to ensure an efficient audit process and avoid future delinquent filings.