Finding Text
2022-006- Late Submission of Single Audit Report and Data Collection Form to the U.S
Census Bureau (Repeated 2021-007)
Program Name/ Assistance Listing Number: 93.788
Federal Agency: U.S. Department of Health and Human Services
Federal Award Identification: Unknown
Applicable Pass-through Entity: Ohio Department of Mental Health and Addiction Services
(Ohio MHAS)
Type of Findings: Significant Deficiencies and Material Weakness
Compliance Requirement: Reporting
Criteria: Under the Uniform Guidance (2 CFR Part 200, Subpart F – Audit Requirements), non
federal entities that expend $750,000 or more in federal funds in a fiscal year must submit their
Single Audit Report and Data Collection Form to the Federal Audit Clearinghouse (U.S. Census
Bureau) within nine months after the end of the fiscal year or within 30 days of receiving the
auditor’s report, whichever comes first.
Condition: The Organization did not submit the required DCF for the fiscal year ended December
31, 2022, by the required deadline.
Cause: The delay was primarily due to the timing of providing the necessary financial documents
for audit completion. As a result, the auditors required additional time to complete their review,
which contributed to the later submission date.
Potential Effect: RSNEO was late for its submission of its 2022 Single Audit Report and its Data
Collection for to the U.S. Census Bureau and as such will be considered a “High Risk Auditee” for
the next two years.
Questioned Cost: Not quantifiable.
Context: In the prior year, RSNEO submitted the 2021 Single Audit Report and Data Collection
Form in February 2023, exceeding the extended deadline of September 30, 2022. Despite previous
recommendations to improve timeliness, RSNEO encountered similar delays in submitting the
2022 Single Audit Report, indicating the need for enhanced measures to ensure compliance with
federal reporting requirements.
Recommendation: RSNEO should make every attempt to submit both its 2023 Single Audit
Report and its Data Collection Form to the U. S. Census Bureau by the required due date.
Additionally, to help ensure timely audit submissions, RSNEO should consider the following:
Engage Auditors Earlier – Finalize auditor engagement at least six months before the
deadline.
Strengthen Compliance Oversight – Assign a compliance officer or team to track and
enforce deadlines.
Implement a Monitoring System – Develop a structured timeline with key milestones and
regular progress checks.
Improve Coordination – Establish a document submission schedule to provide auditors with
necessary records in advance.
Develop a Contingency Plan – Establish an escalation process to address unexpected delays
and explore alternative solutions.
Views of Responsible Official: RSNEO agrees with the findings and will adhere to the corrective
action plan outlined.