Audit 406172

FAILURE TO SUBMIT THE DATA COLLECTION FORM AND AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE TIMELY Condition The auditee did not submit the required Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the timeframe mandated by federal regulations. The submission was made after the required deadline of June 30, 2025. Criteria Per 2 CFR 200.512(a), auditees must submit the DCF and the reporting package to the FAC no later than 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period, whichever comes first. Cause The delay occurred because internal processes did not ensure timely preparation, review, and submission of the DCF. Responsibilities for the submission were not clearly assigned, and no monitoring mechanism was in place to track the federal deadline. Effect Late submission increases the risk of noncompliance with federal requirements and may affect the entity's standing with federal agencies. Repeated untimely submissions can lead to additional oversight, questioned compliance history, or potential impacts on future federal funding. Recommendation Management should implement controls to ensure timely submission to the DCF and reporting package to the FAC. This should include assigning responsibility to specific personnel, establishing internal deadlines earlier than the federal due date, and implementing a monitoring process to verify timely completions.