Finding Text
Federal Program: Assistance Listing Nos: 93.600 Head Start Cluster Condition: The Organization does not have internal controls in place over timely submission, and it did not submit the audit and Data Collection form within the nine-month due date for the fiscal year 2021. Criteria: According to the OMB Circular A?133, Subpart B--Audits ?___.200(a), and Uniform Guidance, 2 CFR 200.501(a), non-Federal entities that expend $750,000 or more in a year in Federal awards shall have a single or program-specific audit conducted for that year in accordance with the provisions of these parts. The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Questioned Costs: There are no questioned costs. Effect: Since the Organization submitted the audit and Data Collection form late, they are unable to be considered a low-risk auditee for two years. Cause: The Organization has encountered staffing issues in the fiscal office over the past couple of years causing it to be difficult for the Fiscal Director to close the books in a timely manner. Recommendation: We recommend the Organization develop a closing checklist and timeline so that the books are closed in a timely manner. Perspective: This is a systematic issue, in that controls over the requirement have not been developed to ensure no issues arise. Repeat: This is not a repeat finding. Responsible Official?s Review: The Organization agrees with the finding. See attached corrective action plan.