Finding Text
Criteria or specific requirement: 2 CFR §200.512(a)(1) requires non-Federal entities to submit the data collection form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse within the required timeframe for the audit period tested. Questioned costs: None Context: The District did not submit their Data Collection Form on time for FY2024. Cause: The District did not have effective procedures in place to monitor and ensure timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Effect: The late submission caused the District to be a high risk auditee for FY2025. Repeat Finding: No Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Views of responsible officials: [There is no disagreement with the audit finding.] Action taken in response to finding: We had a different auditing firm and were under the impression they had submitted it. We will ensure we will not be late again and submit it on time. Name of the contact person responsible for corrective action: Stacy Rodriguez (Director of Finance) Planned completion date for corrective action plan: September 2025