Finding Text
Finding 2023-003: Data collection form filing
Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended June 30, 2023.
Criteria: 2 CFR 200.512(a) requires that 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.
Condition: The Center’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing.
Cause: The audit was not completed by March 31, 2023, due to turnover at the Center and timeliness of information being available to complete the audit.
Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512).
Questioned costs: None
Context: The June 30, 2023 Single Audit reporting package.
Repeat finding: No
Recommendation: We recommend that the Center implement processes and controls to ensure the reporting package is filed timely with the Federal Audit Clearinghouse.
Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.