Finding 977718 (2022-002)

ALN #45.024 Finding No. 2022-002: Reporting – Compliance Finding and Material Weakness in Internal Control Over Compliance Criteria Federal regulations require that the Data Collection Form be submitted within 30 days of management’s receipt of the audited reports or within nine months of an organization’s fiscal year end, whichever is earliest. Context The Organization did not timely submit its Data Collection Form to the Federal Clearinghouse by the required due date for its 2022 fiscal year end. Cause The delay in filing was the result of delay in the year-end close process for the year ended December 31, 2022. Effect Noncompliance under the Uniform Guidance could be considered as part of any future award decisions by federal agencies. Questioned Cost: None Repeat Finding Yes, this is a repeat of finding number 2021-002 Recommendation We recommend that management enhance its year end financial close process to include sufficient procedures to adequately prepare for the performance of a Single Audit within the prescribed reporting deadline. Views of Responsible Officials and Planned Corrective Actions See Correction Action Plan.