Finding Text
2025-001—Late Filing of the Data Collection Form Significant Deficiency / Other Matter Noncompliance Federal Program: All federal awards. Criteria: Under 2 CFR 200.512(a), the auditee must submit the Data Collection Form (DCF) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of: 1. 30 calendar days after receipt of the auditor’s reports, or 2. Nine months after the fiscal year-end. Condition: MAG US did not file its Data Collection Form and reporting package with the FAC within the required timeframe for the year ended December 31, 2024. Cause: Due to the executive orders issued in January 2025, the audited financial statements were not completed within the 9 months. Effect: The data collection form was not filed timely. Questioned costs: None noted. Context: The data collection form for the year ended December 31, 2024, was not filed within nine months of year-end or within 30 calendar days after receipt of the auditor’s report as required by Uniform Guidance. Repeat Finding: No Recommendation: MAG US should develop and implement formal written procedures assigning responsibility for the submission of the DCF and reporting package. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.