| Dear Center Members: |
This GAQC Alert informs you about the following important matters:
- The latest on the nearing transition of the Federal Audit Clearinghouse (FAC) from the U.S. Census Bureau to the General Services Administration (GSA);
- Guidance issued by the U.S. Department of Treasury relevant to the Coronavirus State and Local Government Fiscal Recovery Funds (CSLFRF) program; and
- A GAQC comment letter to the Department of Commerce National Telecommunications, and Information Administration (NTIA) on the Broadband Equity, Access and Deployment (BEAD) program and other advocacy news.
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FAC News
We are nearing the date of the transition of the FAC from Census to GSA. As we have explained in prior GAQC Alerts and Web events, the GSA FAC is expected to open for 2023 single audit submissions by early October 2023. We are currently working with the GSA FAC team to schedule a GAQC Web event in November to review the new submission process.
We have also been in touch with Census regarding submissions of fiscal year 2022 and earlier single audits and the closing down of the Census FAC site. Here is what we have learned:
- Because September 30, 2023, falls on a Saturday, the actual due date for December 31, 2022, fiscal period submissions moves to Monday, October 2, 2023.
- Census FAC will keep its Data Collection System open through October 2, 2023 (it will go offline sometime overnight to allow later time zones to submit by 12:00 AM their time).
- Census suggests members closely check "last minute" 2022 submissions to ensure they are complete. Since Census will not be collecting past October 2, 2023 (see above), submissions missing required components (e.g., a Corrective Action Plan) will not be able to file corrections on the Census FAC. When these situations arise, the incomplete submission will have to be restarted on the GSA FAC site. Keep in mind that while the GSA FAC will be open to accept 2023 submissions in early October, it will not be able to collect submissions for previous fiscal years until later in the year.
- Census continues to strongly encourage all 2022 and earlier submissions to be submitted as soon as possible to avoid the possibility of having to resubmit with the GSA FAC. If issues arise, it is best to e-mail Census versus calling as they are down to a very small staff. Access contact information at: https://facweb.census.gov/SAContacts.aspx.
- Census indicated that all the above could change if the ongoing federal budget discussions result in a federal government shutdown as it could impact the Census FAC's ability to stay open past September 30, 2023 (the last day of the federal fiscal year).
Additionally, as you begin being able to submit 2023 single audits to the GSA FAC, if you run into any significant issues, be sure to notify GSA. We also would appreciate it if you could drop us a note at gaqc@aicpa.org explaining the issue as we want to ensure that GSA is made aware and takes action on any major system glitches when needed.
CSLFRF News
The Consolidated Appropriations Act of 2023 provided additional flexibilities for recipients to use CSLFRF funds to respond to natural disasters, build critical infrastructure, and support community development. As a result, Treasury has issued an Interim Final Rule (IFR) proposing changes to the program rules along with a request for comments. Treasury also issued a summary document to assist recipients and others in understanding the major provisions of the IFR.
Advocacy News
The GAQC issued a comment letter to NTIA on the BEAD program. This $43 billion program is being provided to States, Territories, and the District of Columbia (referred to as Eligible Entities) with the principal focus of ensuring that every American has access to affordable, reliable high-speed internet service. A significant portion of the funding could end up with for-profit recipients and the GAQC comment letter is focused on the requirements for those entities. Read the related Federal Register notice.
Separately, since our last GAQC Alert we met with the U.S. Departments of Agriculture, Education, Housing and Urban Development, Transportation, and Treasury as these agencies are beginning planning for the 2024 OMB Compliance Supplement. Discussions have primarily related to offering feedback on new programs being considered for addition to next year's Supplement or modifications that may be needed to existing programs.* * * * *
Sincerely,
AICPA Governmental Audit Quality Center |
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