Finding 969513 (2023-002)

Compliance Requirement: Data Submission Type of Finding: a) Compliance Finding Criteria: The Organization is required to submit a Data Collection Form with the Federal Audit Clearinghouse on an annual basis. Condition: The Organization did not timely submit a Data Collection Form for the year ended December 31, 2022. The organization should have filed the form within 30 days after the release of the audit report or nine months after their year-end, whichever is sooner. Cause: There was a misinterpretation of the Uniform Guidance reporting requirements. Effect: Without adequate internal controls over the annual filing of a Data Collection Form, the Organization was not able to ensure proper submission of the Data Collection Form. Recommendation: We recommend the Organization submit the Data Collection Form once the annual audit is complete. Management’s Response: Management has submitted the unfiled Data Collection Form to the Federal Audit Clearinghouse prior to the start of the new year. A review process will be developed to ensure that the Data Collection Form is completed and submitted within the required filing period.