Finding Text
2024-004
All federal programs
Criteria
2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit
reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt
of the auditor’s report or nine months after the end of the audit period.
Condition
The Organizaton is required to submit the data collection form electronically to the Federal Audit
Clearinghouse. This is to be completed within 30 days of report issuance or nine months after
year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30,
2024 was not timely filed.
Cause
The Organization had not completed its audit as of the due date, therefore the data collection
form was not filed in a timely manner.
Effect
The Organization was not in compliance with the requirements for filing the data collection form.
Context
The Organization’s June 30, 2024 audited financial statements was not completed as of the due
date, therefore the data collection form was not filed timely.
Repeat Finding
This is not a repeat finding in the current year.
Recommendation
We recommend that the Organization ensure that the audit is completed in a timely manner and
the data collection form is filed within the required timeline.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with the finding, has prepared an assessment of the root causes of this
material weakness, and has developed a corrective action plan.