Finding Text
Submission of Fiscal Year 2021 Single Audit Finding 2022-003 Condition: The Authority did not officially certify and submit its fiscal year 2021 single audit until July 6, 2022. Criteria: Per 2 CFR Part 200.512 (a)(1) 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. Cause: The Authority did not officially certify the 2021 single audit until July 6, 2022. Effect: The Authority is noncompliant with 2 CFR 200. Directive: We direct the Authority to implement procedures to ensure that the fiscal year 2022 is certified within the required nine-month deadline. Management?s Response--Corrective Action Plan: Contact person is Oliver Lindsay, Interim Executive Director, 275 East Wall Street, P.O. Box 837, Benton Harbor, Michigan 49023. Telephone (269) 927-2268. The Executive Director at the time of the audit last year was new in their role and was managing many tasks and organizational updates. They are no longer employed at TCATA and the current Interim Director and contracted accounting firm are working with the auditor to ensure timely filing.