Finding Text
Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be
submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are
received from the auditor or nine months after the end of the audit period.
Condition: The April 30, 2022 single audit reporting package and data collection form was filed more
than nine months after the fiscal year-end.
Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet
the reporting deadline.
Effect: Late filing of the reporting package and data collection form.
Questioned Costs: $0
Repeat Finding?: No
Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages
and data collection forms within 30 days of audit issuance or 9 months after year-end as required.
View o{Responsible Officials: The Village of Elizabeth agrees with this finding.