Finding 514245 (2023-003)

FINDING# 2023-003 TIMELY SUBMISSION OF FEDERAL AUDIT CLEARINGHOUSE FILING (NONCOMPLIANCE) Title and Assistance Listing Number of Federal Program: 97.036 -Disaster Grants - Public Assistance (Presidentially Declared Disasters) Compliance Requirement: Reporting Name of Federal Agency: U.S. Department of Homeland Security CRITERIA: 2 CFR requires that non-federal entities that expend $750,000 or more in a year in federal awards must submit their audited annual financial reports and the data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. CONDITION: DCHC did not remit the annual audited financial statements and the data collection form to the Federal Audit Clearinghouse within 9 months after year-end as required by the Uniform Guidance. CAUSE: DCHC did not submit requested audit support in a timely manner. EFFECT: DCHC is not in compliance with applicable federal regulations. QUESTIONED COSTS: Not Applicable. RECOMMENDATION: DCHC should implement policies and procedures to ensure the timely filing of any and all required reports. MANAGEMENT'S RESPONSE: See Management's Corrective Action Plan on pages 29-30.