Finding Text
2023-001 - Data collection form not filed by deadline (non-compliance - other)
Condition: The data collection form was not available for submission by December 31, 2023, which was nine month's after the Organizatin's year end.
Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors report, or nine months after the end of the audit period."
Cause: Audit was not completed in time due to staffing changes both with auditor and delayed sigle audit testing.
Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk.
Questioned Costs: None.
Recommendation: We recommend remaining diligent in reporting timelines.
Management Response: The initial audit engagement letter was signed by COMPACT June 8, 2023. COMPACT staff was efficient in returning all requested documents to the auditors in a timely fashion. Starting in October of 2023, COMPACT staff reached out many times in order to determine a projected completion date from the audit firm with the projected date being delayed time and time again. COMPACT does not accept responsibility for any late submissions as even with consistent and persistent follow through auditors refused to work in a timely manner.