Finding Text
Finding 2023-002 Material Weakness
Condition: The Organization's data collection form and the reporting package for the year ended September 30, 2023, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner.
Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Cause: The Organization did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time.
Effect: The Organization’s data collection form and reporting package were not submitted timely, as required under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Recommendation: We recommend the Organization put procedures and controls in place to effectively monitor the status of the submission of the data collection form and the reporting package to ensure that the required information is submitted in a timely manner.
Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has put procedures in place to ensure the timely submission of the data collection form and the reporting package.