Finding Text
Finding 2022-003: Late Filing of Audit Report
Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1,
2022 through December 31, 2022.
Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to
the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from
auditors or nine months after the end of the audit period. Young Women’s Christian Association of
Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022
were due to the federal single audit clearinghouse by September 30, 2023.
Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited
consolidated financial statements were not completed for submission to the federal audit clearinghouse until
after September, 2023.
Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required
reporting package to the Federal Audit Clearing House in a timely manner.
Effect: There is a potential for suspension or cessation of federal funding.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc.
implement procedures to ensure timely completion of the annual audit.
View of Responsible Officials: Management agrees with the finding and has developed and begun
implementation of a corrective action plan.
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