Finding Text
2022-004 All Federal Programs - Compliance - Data Collection Form
Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first, in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a).
Condition Found: For the fiscal year ended September 30, 2021, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2022, in accordance with the federal requirements.
Cause: The Village fell behind in completing its financial reporting duties due in large part to the declaration of the COVID-19 pandemic. The Village had to spend time addressing issues related to the pandemic and operations while only limited personnel were available. As such, financial reporting fell behind.
Effect: The Village is not in compliance with federal requirements.
Questioned Costs/Basis: N/A
Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022.
Repeat Finding: No
Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance.
View of Responsible Officials: See Corrective Action Plan.