Finding Text
Finding: 2024-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance
Finding)
Agency: Department of Education
ALN # and Title ALN #84.287 21St Century Comm Learning Centers
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 following next business day.
Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’
established controls for financial reporting, including the preparation of a complete and accurate schedule
of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to 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 Date Collection Form reporting
deadline.
Cause: The Director of Business Divya Mathur fell sick for a couple of weeks, during the last portion of the
Audit, and there was a delay in responses to the Auditor to complete the Single Audit.
Recommendation: We recommend that the Organization monitor compliance by following their established
controls and processes to prepare and file an accurate SEFA by its due date.
Management’s Corrective Action Plan: The Organization implemented on November 15, 2024, that all
emails from the auditor should be cc-ed to all core employees, so that they can be responded to in a timely
fashion to ensure this will not happen again and the Organization is confident that they will meet all
deadlines in the future.