Finding Text
Finding: 2021-001-Nonmaterial Noncompliance – Timely submission of report.
Condition: The Institute did not submit the data collection form within nine months of the end of the audit period.
Criteria: The Institute did not complete the audit within nine months of the end of the audit period.
Cause: The audit was delayed for several reasons including the delay of the previous audit.
Effect: As the audit was not completed within nine months of the end of the audit period, the data collection form could not be submitted in a timely manner.
Recommendation: We recommend that management work to meet the deadline for future audits.
Management Response: The Institute concurs with this finding.
Corrective Action Plan: The Institute will submit the data collection form upon issuance of the report in January 2024.