Finding Text
Condition: The College did not file the Data Collection Form for fiscal year 2024-2025 to the Federal Audit Clearinghouse within the required timeline. Criteria: A Single Audit requires the submission of the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of an auditor’s report, or nine months after the end of the audit period, unless a different period is specified in a program-specific audit guide. Cause: Controls are not functioning properly. Context: Audit was still in progress nine months after the end of the audit period. Effect: The College did not complete it’s required submission to the Federal Audit Clearinghouse by the Deadline of February 28, 2026. Repeat Finding: No. Recommendation: We recommend that the College put procedures in place to ensure timely filing of the Data Collection Form. Views of Responsible Officials: Changes in key personnel at the College caused the audit to be delayed beyond February 28, 2026, making it impossible to timely file the Data Collection Form. Plans to complete the FY2026 audit in the fall of 2026 are in place, which will result in compliance with this requirement.