Finding Text
Condition:
The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal
Clearing House by April 30, 2022.
Criteria:
2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at
the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier
of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period.
Cause:
The submission was inadvertently missed and therefore, the data collection form required to be submitted
at audit completion was not filed by 30 calendar days.
Effect:
North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. has not met the reporting requirement
related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR
section 200.520, North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. (The Project) will not
meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection
form and reporting package by the due date for each of the two preceding audit years.
Recommendation:
We recommend the Project develop specific procedures to ensure that the data collection form is
submitted within the reporting deadline.
Views of Responsible Officials:
The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient
time to allow the audit report and data collection form to be filed timely in the future