Finding 1141098 (2023-001)

2023-001 Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended June 30, 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 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.