Finding 598076 (2022-005)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-09-13

AI Summary

  • Core Issue: The data collection form for the audit year ending June 30, 2022, was submitted late to the Federal Audit Clearinghouse.
  • Impacted Requirements: Compliance with 2 CFR Part 200, Subpart F was not met, as the submission deadline was missed.
  • Recommended Follow-Up: Management should implement procedures to ensure timely submission of the data collection form within the required deadlines.

Finding Text

Condition: The data collection form for the audit year June 30, 2022 was not submitted to the Federal Audit Clearinghouse on a timely basis. Criteria: Per 2 CFR Part 200, Subpart F (2 CFR Section 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect: The compliance requirement for reporting was not met. Cause: Delays in audit timing caused by management's slow response to auditor's requests have resulted in the audit being constantly delayed. Recommendation: We recommend that management ensure that the data collection form is 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. Management's Response: Management understands that the data collection was not submitted within 9 months of June 30th year end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $239,932
14.231 Emergency Solutions Grant Program $104,854
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $58,456
10.579 Child Nutrition Discretionary Grants Limited Availability $4,528
10.553 School Breakfast Program $3,496
10.555 National School Lunch Program $869