Finding Text
2024-004: Single Audit Report Submission
Criteria or specific requirement: In accordance with 2 CFR 200.512, the Alliance was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition and context: The Alliance did not submit the single audit within the required period for submission.
Cause: The Alliance did not have sufficient staffing to complete the audit.
Effect or potential effect: The Alliance did not comply with the requirements of 2 CFR 200.512.
Questioned costs: None.
Identification as a repeat finding, if applicable: Not applicable.
Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Alliance in regard to this matter.