Federal Audit Clearinghouse Move Delayed to 2023
The Federal Audit Clearinghouse (FAC) where entities that undergo single audits upload their audit reports and data collection forms was expected to move from the Department of Census Bureau (Census) to the General Services Administration (GSA) on October 1, 2022. That change date is now October 1, 2023. The FAC is going to change providers as an effort to improve the functionality of the website.
Any 2021 fiscal year ends should continue to use the Federal Audit Clearinghouse housed by Census. Any 2022 fiscal year ends will also use the Federal Audit Clearinghouse housed by Census but should wait to submit their audit and data collection form after October 1, 2022.
The FAC considers late submissions of data collection forms the earlier of 30 days after the issuance of the single audit report, or nine months after the fiscal year end date. With the change coming up later in 2022, it was suspected that the 30 days after issuance would not be a decisive factor for a late filing to the FAC. Due to the anticipated change this year, the Office of Management and Budget (OMB) announced via the compliance supplement, Appendix VII that the 30-day requirement need not be met to be considered a timely submission for low-risk auditee consideration. The OMB announced that this will still apply even though the move from Census to GSA has been delayed a year. Therefore, entities must have their data collection forms and audit reports submitted to the FAC within nine months of the fiscal year end of the entity.
There will also be changes to the 2022 data collection form as the form itself is on a three-year cycle for updates. One expected update is replacing the entity’s Data Universal Numbering System (DUNS) number with the new entity Unique Employer Identification (UEI) number. There should also be changes to permit the FAC to eventually accept the alternative compliance examination engagement, an alternative engagement from single audits or program specific audits for entities that may need a compliance review but may not require a full financial statement audit.
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