COMMUNITY ACTION AGENCY

2020-001 Deadline Exceeded Condition: The Agency did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended September 30, 2019. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. (There was an extension of the nine-month deadline, due to COVID-19 considerations; however, the 30-day deadline remained.) The deadline for submission of the required information for the fiscal year ended September 30, 2019 was September 13, 2020. The data collection form and reporting package were not submitted by that date. Criteria: 2 CFR 200.512 Cause: The Agency engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. During this time period the COVID-19 pandemic was causing significant operational challenges to the audit firm and the Agency, and management was focused on meeting those challenges. Therefore, the audit firm did not upload and certify the data collection form and reporting package on the Federal Audit Clearinghouse, the Agency did not certify the data collection form and reporting package and did not submit the certified information by the September 13, 2020 deadline. Effect: The Agency did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The Agency has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.