Finding 968557 (2021-002)

2021-002 – Reporting – Submission of the Data Collection Form Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 21.019 COVID-19 - Coronavirus Relief Fund Criteria: In accordance with 2 CFR Section 200.512(a), 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, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2021, was not filed by the extended deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of new federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned costs: None Context: The reporting package and data collection form for the year ended June 30, 2021, was submitted to the Federal Audit Clearinghouse after the due date of September 30, 2022. Repeat finding: No Recommendation: We recommend the Authority continue to refine policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.