JAWONIO, INC.Non-Profit

Finding Number: 2021-001 (Significant Deficiency) Compliance Requirement: Reporting Instances of Non-Compliance Information on Federal Program: CFDA: 93.498 ? COVID-19 Provider Relief Fund and American Rescue Plan Rural Distribution ? Period 2 Criteria: In accordance with 2 CFR Section 200.512(a), 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, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Questioned Costs: None noted. Context: The reporting package and data collection form for the year ended December 31, 2021, was filed late to the Federal Audit Clearinghouse. Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause: Although the schedule and notes thereto were prepared accurately and timely, the current phase of the federal award and evolvement of compliance guidance caused Jawonio to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. Recommendation: We recommend Jawonio adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: Jawonio is in the process of reorganizing its reporting structure which will facilitate the closer monitoring of required filings. See management?s corrective action plan.