Finding Text
Finding 2023-003 – Data Collection Form and Reporting Package to the Federal Audit
Clearinghouse (Significant Deficiency and Noncompliance)-(Repeat Finding)
Information on the federal program: All programs
Criteria: 2 CFR section 200.512 establishes the requirements that the audit reporting package and
data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar
days after the reports are received from the auditors or nine months after the end of the audit period.
The data elements and format must be approved by OMB and include all required elements.
Condition: The Authority failed to timely submit the data collection form or audit reporting package
to the Federal Audit Clearinghouse for the period ended September 30, 2023.
Cause: The Authority did not meet the submission date of June 30, 2024 for the September 30, 2023
audit.
Effect: The Authority is considered a high-risk auditee. This classification can impact current and
future grants.
Questioned Costs: None reported
Recommendation: It is recommended the Authority ensure timely and accurate submissions of the
audit reporting package to the Federal Audit Clearinghouse.
Views of Responsible Officials and Planned Corrective Actions: See Management’s View and
Corrective Action Plan included at the end of the report.