Finding Text
Finding 2021-001 Significant Deficiency over Internal Control over Compliance,
Noncompliance – Timely Submission to Federal Audit Clearinghouse
Criteria
In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection
form, and the reporting package must be submitted to the Federal Audit
Clearinghouse within 30 calendar days after the auditee receives the auditor's
report(s) or nine months after the end of the audit period (whichever is earlier).
Condition
The 2021 Single Audit reporting package and data collection form have not been
submitted to the Federal Audit Clearinghouse by the deadline of September 30,
2022.
Cause
There were various accounting issues which caused delays in the completion of
the 2021 annual audit.
Effect
The audit required by 2 CFR 200.512 was not completed timely.
Recommendation
It is recommended that California Labor Federation, AFL-CIO establish a
process for evaluating Federal grant audit requirements to ensure compliance,
including timely completion and submission to the FAC for any future Federal
grant awards.
Question Costs
Not applicable.