Finding Text
2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data
Collection Form
Condition: For the year ended December 31, 2023, the Organization failed to submit
the audit report or data collection form to the FAC within nine months after
the end of the audit period.
Criteria: In accordance with the Uniform Guidance, the audit package and the data
collection form shall be submitted 30 days after the receipt of the auditor’s
report(s), or nine months after the end of the fiscal year, whichever comes
first, unless a longer period is agreed to in advance by the cognizant or
oversight agency for audit.
Cause: The late submission may be attributed to several factors, namely change
in personnel, confusion on the action to be taken on the FAC website, and
lack of oversight in the completion of submitting the data collection form.
Effect: The Organization is not in compliance with the requirements of the
Uniform Guidance regulatory requirements.
Recommendation: The Organization should implement a sound reporting process to ensure
compliance with its reporting requirements and create a timeline for the
timely submission of the audit package and the data collection form by the
due date required under the Uniform Guidance.
View of responsible
officials and planned
corrective actions:
The Organization is in agreement with our recommendation above and will
take the appropriate steps and actions in order to submit the audit
package and data collection form on a timely basis going forward.
Current year status: The Organization did not submit the FAC Data Collection Form within nine
months after the end of fiscal year ending December 31, 2023, to comply
with the requirements of the Uniform Guidance. Comment will be
repeated.