Finding Text
Finding 2022-003
Compliance Requirement: Data Collection Form and Single Audit Reporting Package
Prior Year Finding Number: N/A
Program:
ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program
ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program
ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program
Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the
earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit.
Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022.
Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe.
Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies.
Questioned Costs – None.
Context –This is a condition identified per review of the Organization’s compliance with specified requirements.
Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.