Finding Text
2024-001 – Deadline for Federal Single Audit - Noncompliance and Internal Control over Compliance - Significant Deficiency. Condition: The SF-SAC single audit data collection form for the year ended December 31, 2024, was not submitted to the Federal Audit Clearinghouse by the required deadline by the Organization. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF- SAC) must be submitted to the Federal Audit Clearing house 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. Cause: There was a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Organization was not in compliance with federal regulations and guidelines. Auditor's Recommendation: We recommend the Organization attempt to meet the annual filing requirements.