Finding Text
Finding 2025-002: Reporting – Data Collection Form Federal award agency: All federal award agencies Pass-through granting agency: n/a Program name and ALN: Various Federal award identification number: Various Federal award year: January 1, 2024 to December 31, 2024 Criteria: Uniform Guidance requires the auditee to electronically submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of: 1. Thirty (30) calendar days after receipt of the auditor‘s reports; or 2. Nine (9) months after the end of the audit period. Failure to meet this deadline constitutes noncompliance with federal reporting requirements. Condition: The Agency did not submit its Data Collection Form and reporting package to the Federal Audit Clearinghouse by the required deadline. The submission occurred on October 1, 2025, which was 1 day after the required filing deadline. Cause: Management did not maintain adequate controls to monitor Single Audit reporting deadlines and ensure timely submission of the reporting package and Data Collection Form to the Federal Audit Clearinghouse. Effect or potential effect: Failure to timely submit the Data Collection Form and reporting package resulted in noncompliance with Uniform Guidance reporting requirements. Untimely filing may reduce the availability of compliance information to federal agencies and pass-through entities and could subject the Agency to increased scrutiny by federal oversight agencies. Questioned costs: None. The finding relates to timeliness of reporting submission. Context: The Agency was subject to Single Audit reporting requirements for the fiscal year ended December 31, 2024. The required filing deadline was September 30, 2025; however, the reporting package and DCF were not submitted until October 1, 2025. Repeat finding: No. Recommendation: We recommend management establish formal procedures to monitor Single Audit filing deadlines, assign responsibility for Federal Audit Clearinghouse submission, implement a documented review process to verify that the reporting package and Data Collection Form are submitted timely, and maintain evidence of submission and management review. Views of responsible officials: Management agrees with this finding. See corrective action plan.