Finding Text
Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.