Finding Text
Criteria
Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit.
Population of Items Tested
Fiscal Year 2021 Data Collection Form and audit report.
Cause of Condition
Audit was not complete until after June 30, 2022.
Effects of Condition
Data Collection Form and audit report submission were not timely.
Questioned Costs
No questioned costs over $25,000.
Auditor’s Recommendations
The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.