Finding Text
U.S. Department of Health and Human Services
Pass-through Awards: Maryland Department of Aging
Federal programs: All
ALN Nos.: All
Finding 2023-001 Late Filing of Single Audit Submission
Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023.
Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023.
Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse.
Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission.
Questioned Costs: N/A
Repeat Finding: No
Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date.
Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.