Finding Text
Criteria: 2 CFR Part 200, Subpart F (§200.512) requires auditees to submit the Federal Form SF-SAC and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. Statement of condition: The Auditee's Single Audit for the fiscal year ended December 31, 2024 was not submitted to the Federal Audit Clearinghouse within the prescribed nine (9) month filing deadline. The auditor's report was issued on June 5, 2025 and the Form SF-SAC was not certified/submitted until after the prescribed filing deadline. Questioned costs: None. Context/cause of condition: Due to an unanticipated leave of absence by the Executive Director for an extended period, the reporting package was not finalized in time for timely electronic submission. Effect: The Organization is not eligible to be designated as a "low-risk auditee" for the subsequent two (2) fiscal years. Recommendation: The Organization should enhance internal tracking controls and establish an electronic tickler file to ensure all future audit packages and the Form SF-SAC submissions are certified and submitted before the statutory deadlines.