Finding 1102452 (2022-003)

2022-003: SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2022 were not available until October 2024, and the audit was not completed until February 21, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.