Finding Text
Finding 2023-001 – Significant Deficiency
Condition: The Organization’s data collection form and the reporting package for the year ended December
31, 2022, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner.
Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform
Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform
Guidance), auditees are required to submit the data collection form and the reporting package to the FAC
within the earlier of 30 calendar days after the receipt of the auditor’s report or nine months after the end
of the audit period.
Cause: Due to a delay in the year-end closing process the timing of the Uniform Guidance audit was
delayed. The Organization did not submit the data collection form to the Federal Audit Clearinghouse
(FAC) on time.
Effect: The Organization’s data collection form and reporting package were not submitted, as required
under Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost
Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Question Costs: $0
Recommendation: The Organization currently has procedures and controls in place to effectively monitor
the status of the submission of the data collection form and the reporting package to ensure that the
required information is submitted in a timely manner. The cause related to this finding was not due to
failure in internal controls, therefore, we have no further recommendation to the Organization at this time.
Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the facts of
this finding and has procedures in place to ensure the timely submission of the data collection form and
the reporting package.