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Finding No. 2025-001: Annual Audit Submission – Significant Deficiency Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Type of Finding Significant Deficiency in Internal Control over Compliance and Other Matters Criteria As per Title 2 U.S. Code of Federal Regulations Part 200, Section 200.512 – Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition The Data Collection Form (SF-SAC) was not submitted to the Federal Audit Clearinghouse (FAC) for the past two fiscal years. Questioned Costs None. Context Although the federal single audits were completed, the audit packages were not subsequently filed with the FAC. Effect Failure to submit the federal reporting package by the required deadline results in Pacific House, Inc. and Subsidiary being classified as a high-risk auditee in accordance with federal regulations. Cause Management and the prior auditor were unaware of the requirement to submit the audit package to the FAC. Repeat Finding No Recommendation We recommend that management implement procedures to ensure timely submission of all future Single Audit reporting packages to the Federal Audit Clearinghouse. We also recommend that the required submissions for the prior two fiscal years be completed as soon as possible. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.