Finding Text
Condition – RSI did not have an audit performed timely of its major federal award programs
and did not timely submit a Data Collection Form to the Federal Audit Clearinghouse for the
year ended December 31, 2022.
Criteria – As required under the Uniform Guidance, organizations that spend more than
$750,000 of federal funds are required to have an audit in accordance with the Uniform
Guidance and submit a Data Collection Form through the Federal Audit Clearinghouse within
the earlier of nine months after year end or 30 days after its audit opinion date.
Cause – The audit under Uniform Guidance for the year ended December 31, 2022 was not
completed timely due to staff turnover.
Effect – RSI did not comply with reporting regulations required by the Uniform Guidance.
Recommendation – We recommend RSI enact policies and procedures to ensure that the Data
Collection Form be completed and submitted to the Federal Audit Clearinghouse with the
required timeframe specified by the Uniform Guidance.
Management’s Response – Management has initiated policies and procedures to ensure that
the required reporting regarding federal expenditures is completed in accordance with the
Uniform Guidance.