Audit 391290

Criteria Per 2 CFR 200.512(a), auditees must submit the data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) by the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the auditee’s fiscal year end. Timely submission is a condition of the federal awards and is necessary to allow federal agencies and pass through entities to use the audit information for oversight and monitoring purposes. Condition For the fiscal year ended August 31, 2023, the Organization received the auditor’s reports on March 9, 2026. The Organization’s reporting package, including the data collection form, will be submitted to the FAC on March 9, 2026, which is after the required nine month deadline of May 31, 2025. No extension or other filing relief from the federal government was documented. Cause Management believed that the Organization’s total federal expenditures for the year were below the threshold that requires a single audit and related submission to the Federal Audit Clearinghouse. As a result, management did not prioritize monitoring or meeting the FAC reporting deadline because they did not understand that the threshold had been exceeded and that a timely FAC filing was required. Effect Failure to submit the reporting package to the FAC by the required deadline constitutes noncompliance with 2 CFR 200.512(a). This noncompliance could impair federal and pass through agencies’ ability to use the audit information for oversight in a timely manner and could subject the Organization to additional scrutiny or potential sanctions by federal agencies, including restrictions on future funding.