Finding Text
Condition – The Unit did not file the June 2024 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghousewithin ninemonths of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2024 were not available until after December 2025 as the 2023 audit was not completed until December 19, 2025. The 2024 audit was not completed until October 30, 2026. Effect – The Unit cannot be considered a low-risk auditee for the year ended June 30, 2025. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The Unit is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2026 audit.