Finding Text
Finding 2022-003: Untimely Submission of Data Collection Form Identification of Federal Program: Education Stabilization Fund CARES Act: Higher Education Emergency Relief Fund (HEERF) and 477 Cluster ? Temporary Assistance for Needy Families Assistant Listing No: 84.425E, 84.425F and 93.558 Federal Award Year: 2022 Finding Type: Significant Deficiency Compliance Requirement: Reporting Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable, must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Condition and Context The federal reporting deadline for the Single Audit reporting package for the year ended December 31, 2021 was September 3, 2022, 30 days after receipt of the audit report; however, the Organization did not submit its Single Audit reporting package until October 3, 2022. Cause As a result of the COVID-19 pandemic, financial constraints and corresponding staffing challenges, the accounting and finance team was unable to complete the submission on a timely basis. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Questioned Costs None Recommendation We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports.