Finding Text
Condition: The Organization did not certify and ensure the auditor certified the data collection form for the year ended December 31, 2024, within the specified period. Criteria: Form SF-SAC (the data collection form) is due within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. Cause: The audit was not completed within the required reporting period. Effect: The Organization did not comply with the timely filing requirement with respect to the data collection form referred to above. Management Response: The Organization agrees with the auditor’s finding and has taken action to ensure the data collection form for the year ended December 31, 2025 is filed timely.