Finding Text
2022-001 Report Submission
Federal Assistance Listing Number: 45.310
Name of Program or Cluster: COVID-19 - Grants to States
Agency: National Endowment for the Humanities
Name of Passed-Through Entity: New York State Library
Criteria: Uniform Guidance (200.512 (a)) requires auditees to submit a completed Standard Form Single Audit Collection (SF-SAC) along with other specific reports, to the Federal Audit Clearinghouse designated by OMB within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit.
Condition: The audit was not completed and the SF-SAC for the June 30, 2022 audit was not submitted through the Federal Audit Clearinghouse repository within the prescribed timeframe.
Cause: The financial records of Metro were not provided for audit in a timely manner, resulting in a delay of audit completion.
Effect: Metro is in violation of requirements of the Uniform Guidance.
Repeat Finding: No.
Recommendation: We recommend that Metro enhance its financial close processes to make financial records ready for audit in a timely manner and schedule audit work to begin early enough so that the reporting package will be submitted on time.
Views of Responsible Officials: See corrective action plan attached.