Finding 519397 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-01-16
Audit: 338317
Auditor: Ata PLLC

AI Summary

  • Core Issue: The Single Audit data collection form was not submitted by the February 28, 2024 deadline.
  • Impacted Requirements: Failure to submit affects compliance with 2 CFR Section 200.520, impacting low-risk auditee status for future audits.
  • Recommended Follow-Up: Establish procedures to ensure timely submission of the data collection form before the deadline.

Finding Text

Single Audit Data Collection Form Not Filed by Due Date- Condition: The data collection form for the Single Audit ended May 31, 2023 was not submitted to the Federal Clearinghouse by Feburary 28, 2024.Criteria" 2 CRF Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: THe audit report was not issued prior to February 28, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: The Organization has not met the reporting requirements related to timely submission of the data collection from required for a Single Audit. Therefore, per 2 CFR section 200.520, the Organization will not meet the low-risk auditee criteria for the next Single Audit the requires sbumission of the data collection form and reporting package. Recommendation: We recommend that the Organization develop specific procedures to ensure that the data collection for is submitted prior to the February 28th reporting deadline. Response: The Organization will work with the audit firm to ensure the data collection form is filed timely.

Corrective Action Plan

The Organization will work with the audit firm to ensure that the data collection form is filed timely in the future.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $4.12M
21.027 Coronavirus State and Local Fiscal Recovery Funds $313,103
10.555 National School Lunch Program $174,328