Finding Text
Finding Reference 2022-002 Federal Agency: US Department of the Treasury Pass-through the Puerto Rico Department of the Treasury US Department of Homeland Security Pass-through the Puerto Rico Central Office for Recovery, Reconstruction and Resiliency (COR3) Federal Program: All Federal Programs Compliance Requirement: Reporting Type of Finding: Significant Deficiency (SD) and Instance of Noncompliance (NC) No similar finding was noted during prior year audit. Statement of Condition The Data Collection Form and the Reporting Package for the year ended June 30, 2022 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors? reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (?FAC?) nine months after the end of the audit period. Cause of Condition The Center has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2022. Effect of Condition The Center is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Questioned Costs None Recommendation The Center should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Center agrees with the finding and recommendation will be implemented.