The U.S. Census Bureau (Census) has updated the DCF for audits with fiscal periods ending in 2022 and can now accept these submissions on the FAC site.
The revised DCF for audits with fiscal periods ending in 2022 is now available and can be accessed along with the instructions for the form here.
OMB has noted that for any 2022 submissions with fiscal periods between Jan. 1, 2022 and Oct. 31, 2022, the portion of the requirement in 2 CFR section 200.512(l) (Uniform Guidance) that states that single audits are due to the FAC within 30 days after receipt of the auditor’s report(s) is waived since the new form was not available until late 2022. Instead, these audits will be considered on time if they are submitted within nine months after their fiscal period end date.
KEY CHANGES TO THE 2022 DCF
Unique Entity Identifier (UEI) Number
This is a new number that is replacing the DUNS number as an entity identifier. The UEI is a 12-digit, alphanumeric value, that is assigned to entities upon registration in SAM.gov. Entities that receive federal funding must have a UEI to submit the DCF. Please note that the form continues to ask for the DUNS number information to be provided but the DUNS field is not required to be completed in the DCF.
Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) program
Revisions were made to allow for the submission of CSLFRF program alternative compliance examination engagements performed for fiscal years ending in 2022. There is a new screening question during the DCF setup on the FAC. Entities that qualify and opt for the alternative compliance examination engagement then receive a subset of questions that is included in the DCF. The standard DCF is used but the IDES instructions explain how certain fields are to be completed or left blank when the alternative engagement is performed.
In addition, different auditee and auditor certifications are provided when the auditee indicates it is submitting one of these engagements.
Please note that U.S. Department of Treasury is directly accepting submissions of CSLFRF alternative compliance examination engagements for fiscal years ending in 2021 through a Treasury portal.
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