Finding Text
Delinquent Data Collection Form Filing (SF-SAC) (Noncompliance) Finding 2025-001 Identification of the Federal Program: 93.600 – Head Start Cluster, 93.387 – National and State Tobacco Control Program, and 93.872 – Tribal Maternal, Infant, and Early Childhood Home Visit Criteria: Uniform Guidance requires the auditee to submit a reporting package and Data Collection Form to the Federal Audit Clearinghouse within the prescribed timeframe. The auditee must submit the reporting package and DCF within the earlier of 30 calendar days after receipt of the auditor’s reports, or 9 months after the end of the audit period. Condition: For the fiscal year ended 9/30/2024, the auditee’s Data Collection Form and reporting package were not submitted timely to the Federal Audit Clearinghouse. Required submission deadline: May 21, 2025 (30 calendar days after receipt of the auditor’s report) Actual submission date: August 14, 2025 Days delinquent: 85 days Cause: The delinquent filing occurred due to turnover in the Executive Director position reassigning Single Audit responsibilities and misunderstanding of the submission process. Effect: Failure to submit the Data Collection Form and reporting package timely may result in delayed federal oversight and monitoring, increased risk of federal agencies deeming the organization noncompliant with Single Audit requirements, or potential sanctions including withholding of federal awards and/or suspension of future funding. Questioned Costs: $0 Repeat Finding: No Recommendation: We recommend management establish a formal compliance calendar including the required submission deadline under Uniform Guidance. Management Response: Management agrees with the finding. The Council will implement a Single Audit compliance calendar to ensure timely filing. The Executive Director will be responsible for submission of the Data Collection Form and reporting package and will retain confirmation documentation in the finance records.