Finding Text
The Office of Management and Budget (OMB) designated the Census Bureau as the National
Clearinghouse (or Federal Audit Clearinghouse (FAC) for the receipt of Single Audit Reports from
state and local governments (later to include nonprofit organizations). In this capacity, the Census
Bureau serves as the central collection point and repository for audit reports prepared and
submitted under provisions of the Single Audit Act of 1984 (amended in 1996), and Uniform
Guidance. States, local governments, Indian Tribes or Tribal Organizations, institutions of higher
education (IHEs), and nonprofit organizations that annually expend $750,000 or more in federal
awards must perform a Single Audit and complete Form SFSAC for every fiscal period during
which they meet the reporting dollar threshold. The central collection point for single audit reports is
the Federal Audit Clearing House Internet Data Entry System (IDES) website. Without any waivers,
the report is due no later than nine months after an entity’s year end.
Condition: The single audit report with the Federal Audit Clearing House was not submitted in the timeline
established by regulation.
Questioned Costs: Not applicable.
Cause: A software conversion and turnover in key staff resulted in general ledger accounts not being
reconciled timely. This resulted in the performance of the singe audit being delayed.
Effect: The lack of timely filing may result in delays or denial of federal grant assistance.
Recommendation: The federal data collection form should be filed timely.
Management’s Response
& Corrective Plan:
(Unaudited)
• While BREC currently does not have any questioned costs applicable to this finding, we have
initiated the advertisement for professional level accountants to fill key staff positions to ensure
monthly reconciliations of bank accounts in order for the single audit to be performed, which
will ultimately allow for timely submission of the Single Audit Report moving forward.
o Anticipated Completion Date: September 30, 2024
o Responsable Contact Person: Rhonda Williams