Finding Text
Late Filing of Audit Package and Data Collection Form
Identification of Federal Program: All federal programs
Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit.
Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023.
Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above.
Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023.
Questioned costs: None
Context: Isolated instance
Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above.
Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.