Finding Text
FINDING 2025-003 – LATE REPORTING Identification of Federal Program U.S. Department of Health and Human Services All Programs SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Criteria – Uniform Guidance requires nonfederal entities to submit the reporting entity’s Uniform Guidance reporting package, including the audit report and completed Federal Audit Clearinghouse (FAC) Data Collection Form, to the FAC within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after fiscal year‑end (2 CFR 200.512(a)). Timely submission of the reporting package is required to facilitate federal oversight of award compliance. Condition – The Organization did not submit its required Uniform Guidance reporting package, including the reporting entity’s audit report and the FAC Data Collection Form, within the required submission timeframe. Specifically, the Uniform Guidance audit and related FAC Data Collection Form were submitted after the earlier of (1) 30 calendar days after receipt of the auditor’s reports or (2) nine months after the end of the reporting entity’s fiscal year. Questioned Costs – No questioned costs were identified as a result of this finding. Context – The condition was identified during Uniform Guidance audit planning procedures regarding auditee risk assessment. Sampling was not utilized. Effect or Potential Effect – Failure to submit the Uniform Guidance audit and FAC Data Collection Form timely increases the risk of noncompliance with Uniform Guidance reporting requirements and may result in delayed federal oversight, increased monitoring by the awarding agency, or the imposition of additional administrative conditions. Cause – Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Repeat Findings – This is not a repeat finding. Recommendation – The Organization should strengthen internal controls over Uniform Guidance audit reporting by implementing procedures to track submission deadlines, assigning responsibility for timely filing of the audit report and FAC Data Collection Form, and establishing management review processes to ensure compliance with Uniform Guidance reporting requirements. Views of Responsible Officials – Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.