Finding 1224624 (2024-001)

2024-001—Late Submission of Data Collection Form Federal programs: All Assistance Listing Numbers and federal agencies included on the schedule of federal awards for the year ended June 30, 2024 Type of Finding: Significant Deficiency in Internal Controls over Compliance; Other Matter Criteria: For single audits under the Uniform Guidance (2 CFR Part 200), the data collection form (SF-SAC) and the reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditor's report or nine months after the end of the audit period. Condition: The data collection form was not submitted within the earlier of 30 calendar days after receiving the auditor's report or nine months after the end of the audit period. Cause: The June 30, 2024 audit was not completed before March 31, 2025. Consequently, the completion and submission of the data collection form could not be finalized for submission to the FAC. Effect: The late submission can lead to non-compliance, increased scrutiny from regulators and funding agencies and potentially jeopardizing future funding. Questioned costs: None Context: The June 30, 2024 Single Audit Package. Repeat finding: This is a repeat finding from the prior year, finding # 2023-001. Recommendation: We recommend that the data collection form be filed within the required timeframe to the FAC. View of Responsible Officials: The Committee concurs with this finding and a response included in the Corrective Action Plan.