Finding Text
2023-004: Data Collection Form Filing – Uniform Guidance Compliance Finding Criteria The Board is required file a data collection form to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition The Board failed to file the data collection form for the period ending December 31, 2023 within the prescribed timeframe set forth by the Office of Management and budget. Questioned Costs None Cause Management failed to oversee the timely filing of the data collection form. Effect The Board filed the data collection form after the required deadline, as such they cannot be considered a low risk auditee for the next audit. Recommendation We recommend that the Board keeps track of all necessary filing and deadlines to ensure timely filings. Views of Responsible Officials and Planned Corrective Actions The Board agrees with this finding. See corrective action plan item 2023-004. Indication of Repeat Finding This is a repeat finding. See prior year finding 2022-004.