Finding Text
2022-008 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE
Federal Agency: All included on the Schedule of Expenditures of Federal Awards
Federal Program Title & Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards
Award Period: Various Award Periods
Type of Finding: Significant Deficiency and Other Non-compliance
Compliance Area: Reporting
Questioned Costs: None
Condition
The Organization did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period.
Criteria
2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be 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.
Effect
Late reporting could cause additional oversight or restriction by certain grantors.
Cause
Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.