Finding Text
Criteria
Uniform Guidance, Part 200.512 (a) established that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation. The auditee shall make copies available for public inspection.
Condition
The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Also did not submit six (6) months beyond the normal due date nor on the extension date.
Casuse and Effect
Information to complete the financial statements audit procedures was not available within the required period. Data collection form and single audit report were not submitted in a timely manner as required by the Uniform Guidance.
Recommendation
Data collection from and single audit package shall be submitted within the required due dates
Management Response
The delay in submitting the data collection form was an extraordinary event, due to the delay of the audited financial statements. There was some actions related to some grants for year ended December 31, 2022 pending of approval by the Grantor Agency.