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New changes to the Federal Audit Clearinghouse data collection form

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The recent changes to the Federal Audit Clearinghouse Data Collection Form address the new requirements in the Office of Management and Budget’s Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. This new form will be for use in audits of fiscal periods beginning on or after Dec. 26, 2014 and later year-end single audits. 

One of the most significant changes in the public sector is auditees will need to include grant funding from pass-through agencies. Specifically, government agencies and nonprofits that receive more than $750,000 in total award expenditures will now need grant ID numbers.

Federal Audit Clearinghouse Released Updated Data Collection Form/Changes to the FormThere are significant changes to the data collection form.

Key changes to the form
There are multiple revisions to the new data collection form, including updates to the auditee and auditor statements to encompass new Uniform Guidance requirements, pass-through entities, federal awards fields and repeat audit findings. Among the other formatting and ordering changes, there are also more edit checks in the Federal Audit Clearinghouse system and auto-generated fields.

The form also now provides guidance on the Catalog of Federal Domestic Assistance section and the new Uniform Guidance requirements fields. In addition, there is a new section that classifies a grant award as a “cluster of programs.”

What nonprofits and government agencies should do
In addition to the new requirements to account for, this new form is part of a system overhaul for the Federal Audit Clearinghouse, which also means there are likely to be glitches in the system. These non-private entities need to understand the data collection form changes will mean audits will be a requirement going forward.

For more information on the new data collection form’s impact, contact a member of LaPorte’s Public Sector industry group.