Finding Text
Finding 2021-005: Submission of the Data Collection Form
Criteria: 2 CFR section 200.512(a) states that the data collection form and reporting package must be
submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the
end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday,
Sunday, or federal holiday, the reporting package is due the next business day.
Condition and Context: The reporting package for the year ended December 31, 2021 was not submitted
by September 30, 2022 to the FAC.
Cause: The Organization’s audit for the year ended December 31, 2021 did not begin until November of
2023. This was due to the forensic investigation that is mentioned in Finding 2021-001. The Organization
communicated the delay to the appropriate parties.
Effect: The Schedule of Expenditures of Federal Awards were not available in a timely manner in order to
allow for timely submission of the data collection form related to ALN 21.023 and 21.019.
Questioned Costs: None
Repeat Finding: Not applicable.
Recommendation: We recommend that the data collection form is filed timely in the future. In order to
do so, steps should be taken to ensure that the appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be
completed on a more timely basis.
Views of Responsible Official: See Corrective Action Plan.