Finding Text
Late Filing of Audit Package and Data Collection Form – Significant Deficiency
Identification of Federal Program: All federal programs
Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit.
Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023.
Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above.
Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023.
Questioned costs: None
Context: Isolated instance
Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above.
Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.