Finding Text
Failure to Submit Audit Reports by Due Date
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards and more specifically, Section 200.512, requires the audit must be completed and data collection form and reporting package must be submitted within nine months after the end of the audit period.
Condition: Susquehanna Workforce Network, Inc.’s data collection form and reporting package were due by March 31, 2023. Susquehanna Workforce Network, Inc.’s audit was completed
January 25, 2023, however the data collection form and reporting package was not completed until July 18, 2023.
Cause: New to the data collection form was the requirement to include the Network’s Unique Entity ID (UEI) number. The Network experienced difficulties in obtaining this ID number and therefore could not complete the submission until the information was obtained from the System for Award Management (SAM).
Questioned Costs: None.
Effect: The Network may not qualify as a low-risk auditee for two years.
Recommendation: We understand the submission was completed promptly after the information was obtained and would like to take this opportunity to remind management the importance of making timely submissions moving forward.
View of Responsible Officials: We are in agreement with the finding and will ensure future submissions are completed timely.