Finding Text
Finding: 2023-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance
Finding)
Agency: Department of Education
ALN # and Title ALN #84.287 21St Century Comm Learning Centers
Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the audit must be completed, and the Data
Collection Form and reporting package must be submitted within the earlier of 30 calendar days after
receipt of the auditor’s report, or nine months after the end of the audit period. If the due date falls on a
Saturday, Sunday or federal holiday, the reporting package is due on the following next business day.
Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’
established controls for financial reporting, including the preparation of a complete and accurate schedule
of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF.
Questioned Costs: None noted
Cause: The lack of submission was due to the organization’s staff being unable to
provide the supporting documentation. This difficulty arose because the documents
were disorganized during Vision Ed, Inc.'s office move from Manhattan to Brooklyn.
Consequently, additional time was required to locate and organize the necessary files
for the audit.
Effect: Per CFR 200,512, the auditor must report the following as an audit finding in a schedule
of findings and questioned costs. The Organization is not in compliance with the Date Collection
Form reporting deadline.
Management’s Response/Correction Action Plan:
The late filing of the DCF was caused by disorganized documents during Vision Ed,
Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was
needed to locate and organize the necessary files for the audit, resulting in the backup
documentation being unavailable for the audit process. To prevent this issue from
recurring, we implemented new procedures in November 2023 and assigned Divya
Mathur, Director of Business, to ensure proper and timely filing of documents. We are
confident these measures will enable us to meet all future deadlines.