Finding Text
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit
reporting package.
Federal Agency: All Awards within the Research and Development Cluster
Program Title: All Awards within the Research and Development Cluster
Assistance Listing Number: All Awards within the Research and Development Cluster
Award Number: All Awards within the Research and Development Cluster
Award Period: All Awards within the Research and Development Cluster
Criteria
In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data
collection form and reporting package 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.
Condition/Context for Evaluation
The Institute did not submit its completed data collection form and reporting package for the Single Audit for the
year ended December 31, 2022, by the due date of September 30, 2023.
Effect or Potential Effect
The internal controls in place allowed the reporting package and data collection form to be submitted more than
nine months after the end of the audit period.
Questioned Costs
Not applicable.
Cause
Internal controls over year‐end closing were not in place to ensure timely filing.
Repeat Finding
Repeat of finding 2021-002.
Recommendation
We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data
collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse.
Views of Responsible Officials of Auditee
Management agrees with the finding and has provided the accompanying corrective action plan.