Finding 1223174 (2025-001)

Finding No. 2025-001: Late Submission of Reporting Package and Data Collection Form – Compliance and Other Matters Finding – ALN # 10.766 U.S. Department of Agriculture, Community Facilities Loans and Grants Criteria The Uniform Guidance requires that both the reporting package and the data collection form must be submitted to the Federal Audit Clearinghouse (FAC) no later than the earlier of 30 days following receipt of the auditor’s reports or nine months after the end of the audit period. An extension beyond this timeframe is permissible only if it has been granted in advance by the cognizant or oversight agency for audit. The submission requirement is deemed fulfilled by the Federal Audit Clearinghouse once it has received the electronic submission of both the data collection form and the complete reporting package. Condition The reporting package and data collection form for the year ended December 31, 2024 was not submitted to the FAC by the September 30, 2025 deadline. Cause There was turnover within the Organization. Effect The Organization was not in compliance with federal reporting requirements. Repeat Finding No. Recommendation We recommend that management continue its efforts to ensure that all filing requirements under federal awards are met. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.