Finding Text
Finding 2024-001: Considered a significant deficiency
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.
Condition: The Organization's data collection form and the reporting package for the year ended September 30,
2024, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner.
Cause: Due to a delay in the year-end closing process the timing of the Uniform Guidance audit 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 submitted, 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).
Question Costs: $0
Recommendation: The Organization currently has 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.
Management’s View: The Organization concurs with the facts of this finding and has procedures in place to
ensure the timely submission of the data collection form and the reporting package.