Finding Text
2022-001 [2021—001]—Late Submittal of the Data Collection Form
Type of Finding: (F) Instance of Noncompliance Related to Federal Awards
Funding Agency: All agencies
AL #: All awards
Award #: All awards
Award Period: All periods
Estimated Questioned Costs: N/A
Compliance Requirement: Reporting
Statement of Condition
The AAIHB did not submit its Data Collection Form by the required due date.
Criteria
Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit.
Effect
The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding.
Cause
AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic.
Recommendation
We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.