by McKenzie Potter
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The data collection form is submitted for all entities that complete a single audit and is essentially a summary of single audit results. The form is used to streamline the distribution of audit reports and improve the government-wide collection and analysis of single audit results. The form is prepared at the completion of each applicable audit and submitted to the Federal Clearinghouse by the earlier deadline of thirty calendar days after the issuance of the Audit Report or nine months after the end of the audit period.
The form provides key information about the entity including the federal award it administers, whether the audit was completed in accordance with Uniform Guidance, and the audit results. The form serves as the basis for developing a government-wide database on covered federal awards administered by nonfederal entities.
The form is the responsibility of both the auditor and auditee and both parties must signoff and certify that they are in agreement with the information in the form.
Federal agencies use the data submitted to support ad hoc reporting, perform additional analysis, and support policy decisions. The data collection form and the single audit reporting package are submitted together to the Federal Audit Clearinghouse.
The data collection form contains five parts:
- Part I: General Information
- Part II: Federal Awards
- Part IIIL Information from the Schedule of Findings and Questioned Costs
- Part IV: Correction Action Plan
- Part V: Certifications
The data collection form can only be completed online and must be submitted electronically using the Federal Audit Clearinghouse’s Internet Data Entry System (IDES).
The database of information on data collection forms is available online at the Federal Audit Clearinghouse website https://facweb.census.gov/uploadpdf.aspx. The website also allows for anyone interested in viewing a data collection form to search for that form using a set of criteria.