Finding 583996 (2022-002)

Finding No. 2022-002 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year end December 31, 2022. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2023 for Care’s reporting for the year ended December 31, 2022. However, because the auditor’s report was not issued until November 30, 2023, the report submission was not submitted by the September 30, 2023 deadline. Condition: Care’s fiscal year 2022 Single Audit package was not submitted to the FAC by the deadline of September 30, 2023. Cause: The information was not timely filed because of delays in completing Care’s fiscal year 2022 financial statement audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None. Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.