Community Based Public Safety Collective, Inc.Non-Profit

The reporting package and data collection form for the 2023 audit was not filed by the September 30, 2024 deadline. CBPSC was in violation of 2 CFR Section 200.512(a). The delays in preparing for the 2023 single audit appeared to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. This delay resulted from setbacks regarding the system transition while separating from a fiscal sponsor. To help guarantee future submissions are on time, the organization has put new steps in place: stricter internal deadlines, improved monitoring processes, and closer staff supervision. Management believes these actions will prevent recurrence of this issue.