Finding Text
Federal agency:
U.S. Department of Health and Human Services
Federal program title:
Child Care and Development Fund Cluster
ALN:
93.575 and 93.596
Finding 2023-001
Reportable Finding Considered a Material Weakness:
Data Collection Form Reporting
Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period.
Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe.
Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties.
Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government.
Repeat Finding: This is not a repeat finding in 2023.
Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.