Finding Text
2023-001 Failure to File Data Collection Form to the Federal Clearinghouse within the Nine Month Time Frame
Federal Program:
United States Department of Education, Special Education Grants to States
Criteria:
Management of the Organization is responsible for complying with laws and regulations. This responsibility includes filing required reports to the federal government within specific time frames.
Condition:
The Organization failed to file the data collection forms for federal awards for their June 30, 2021 and June 20, 2022 year ends to the Federal Clearinghouse within the required time frame which is 9 months after each year end.
Cause:
The Organization’s predecessor auditor took the position that since the direct grant recipient filed with the Federal Clearinghouse, the Organization, as a subrecipient, need not submit.
Effect:
The Organization did not file the data collection forms within the required time frame and is therefore in violation of federal requirements.
Questioned Costs:
Contract Award: $927,373 (2021) and $1,003,247 (2022)
Recommendations:
We recommend that management file all required filings.
Management Responses:
The Organization has corrected prior year filings. Moving forward, the Organization will file with the Federal Clearinghouse in a timely manner.