Finding Text
Criteria Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SFSAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first. Condition/Context The SF-SAC single audit data collection form for the year ended September 30, 2024, was not submitted to the Federal Audit Clearinghouse by the required deadline by AIHEC. Cause There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect AIHEC was not in compliance with federal regulations and guidelines. Auditor's Recommendation We recommend that the AIHEC puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending September 30, 2024.