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Finding No. 2022-002: Annual Audit Submission ? Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report, or nine months after the end of the audit period. The due date for the submission was March 31, 2023. Condition The audit and reporting package were not submitted by the due date March 31, 2023. Cause The Agency experienced resource constraints and changes in finance department personnel during the fiscal year. Effect The audit and federal reporting package were not filed on time. Questioned Costs None. Context The financial statements and federal single audit were not able to be completed by the due date. Recommendation We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management?s Response/View of Responsible Officials The Connection, Inc. agrees with these findings. Since October 2021, the finance department has turned over 75% of the accounting staff. These resignations, which were in response to COVID-19, included two senior staff with a collective 25 years of historical knowledge. Due to the difficulty in filling these open positions and then the steep learning curve once filled, our backlog of work created significant delays in monthly reporting, which then led to delays in providing requested audit information. The Connection, Inc. has instituted a comprehensive program whereby all finance department functions are cross trained with at least one other functional area to mitigate the impact of any one individual leaving the organization. We have also brought on a consultant to assist with the preparation of a detailed manual, which will outline the processes for all key functions performed. The consultant will also evaluate current processes and practices for grants management, internal controls, financial reporting, and succession planning within the department.