Finding Text
Finding Number 2022-004
Federal programs:
All Major programs
Category:
Internal control / Compliance
Condition:
Data Collection Form and Single Audit reporting package corresponding to year ended December 31, 2021, were not submitted within the established due date. The report was due by September 30, 2022.
Criteria:
2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information.
Cause:
Information required to timely complete the financial statements audit was not available.
Effect:
Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance.
Questioned Costs:
None.
Recommendation:
Data Collection Form and Single Audit reporting package shall be submitted by the established due date.
Management Response:
The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.