Finding Text
Finding 2023-001: Submissions of Data Collection Forms
Federal Programs: All
Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Organization) must establish
and maintain effective internal control over the Federal award that provides reasonable assurance that
the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations
and terms and conditions of the Federal award. These internal controls should be in compliance with
guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller
General of the United States or in the “Internal Control Integrated Framework” issued by the
Committee of Sponsoring Organizations of the Treadway Commission (COSO).
According to 2 CFR §200.512(a)(1) the audit must be completed and the data collection form
described in paragraph (b) of this section and reporting package described in paragraph (c) of this
section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s),
or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal
holiday, the reporting package is due the next business day.
Condition: The Data Collection Forms for each of the audits for the years ended December 31, 2021,
2022 and 2023 were not filed timely in accordance with the requirements under Uniform Guidance.
Cause: The Organization did not have adequate controls in place to allow the Data Collection Form to
be filed timely.
Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1)
draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal
funds, 4) suspending Federal funds, or 5) termination of the award.
Questioned Costs: None.
Context: The past three years of Data Collection Forms have not been filed timely.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend the Organization establish an internal control procedure to ensure
the required data collection form, along with the reporting package is filed timely.