Finding Text
2022-001 Data Collection Form Submission Delay
Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first.
Condition: For the year ended June 30, 2021, the audit package and data collection form was not submitted within the required timeline.
Cause: For the year ended June 30, 2021, the financial audit was not completed until September 2022.
Effect: This is considered to be a significant deficiency in controls over compliance.
Questioned Costs: None noted.
Context: The Organization’s financial audit was not completed within the required period and the data collection form was not submitted to the Federal Clearinghouse website within 9 months after the end of the fiscal year.
Repeat Finding: No.
Recommendation: We recommend implementing a control, such as having 2 people involved in the process, that will ensure that the data collection form is submitted timely.
Views of Responsible
Officials: Management agrees with the finding and a response is included in the corrective action plan.