Finding Text
Finding 2023-002 - Significant Deficiency
Condition: The Organization's data collection form and the reporting package for the year ended December 31, 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: Due to a delay in the year-end closing process the timing of the Uniform Guidance a;udit was delayed. 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 ssubmitted, as required unter Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Question Costs: $0
Reccommendation: The Organization currently ahs 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. The cause related to this finding was not due to failure in internal controls, therefore we have no further recommendation for the Organization at this time.
Views of the Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of this finding and has procedures in place to ensure the itmely submission of the data collection form and the reporting package.