Finding Text
Finding 2022-001 - Federal Audit Clearinghouse (FAC)
Condition: During our audit it was noted the FAC reporting package for the December 31, 2022 single
audit was not filed timely.
Criteria: The Organization is required to file the FAC reporting package 30 days after receipt of the
auditors' report or within nine months after the fiscal year-end, which ever comes first, under 2 CFR
200.512.
Cause: The Organization had turnover at the Executive Director and Accounting levels in 2023.
Effect: The effect of the turnover caused delays in getting the single audit completed timely.
Recommendation: The recommendation is for the Organization to ensure that there is a process and
procedure in place to ensue timely audit completion so the FAC reporting package can be filed timely.
Views of Responsible Officials: See attached response.