Pacific Library Partnership

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.