Finding Text
2022 - 002 - Compliance with Reporting Requirements of OMB –Single Audit (Material Weakness) - Repeated (Prior Year Finding 2021-003) Condition: The SF-SAC Single Audit Data Collection Form for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline by DSAL. Criteria: Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF_x0002_SAC) 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. Cause: All required information required for the Single Audit was not available to complete within the required timeframe. Effect: Late filings with the Federal Clearinghouse affect the determination of DSAL being considered a “low risk auditee” pursuant to OMB guidance. Auditor's Recommendation: We recommend DSAL attempt to meet the annual filing requirements. Management's Response: DSAL will attempt to meet the annual filing requirements. Estimated Completion Date: May 2025 Responsible Party: Sara Sherman, Contract Finance Manager