Finding Text
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.