Finding Text
2022-004 Data Collection Form Filing – Uniform Guidance Compliance Finding
Criteria: The Board is required file a data collection form to the Federal Audit
Clearinghouse within the earlier of 30 days after receipt of the auditor’s
reports, or nine months after the end of the audit period.
Condition/Context: The Board failed to file the data collection form for the period ending
December 31, 2022 within the prescribed timeframe set forth by the Ofiice
of Management and budget.
Cause: Management failed to oversee the timely filing of the data collection form.
Effect: The Board filed the data collection form after the required deadline, as
such they cannot be considered a low risk auditee for the years ended
December 31, 2023 and 2024.
Recommendation: We recommend that the Board keeps track of all necessary filing and
deadlines to ensure timely filings.
Indication of repeat
finding: This is not a repeat finding.
View of responsible
officials and
corrective actions: The Board agrees with this finding. See corrective action plan item 2022-
004.