Finding Text
2021 - 003 - Compliance with Reporting Requirements of OMB –Single Audit - Material Weakness
Condition:
The SF-SAC Single Audit Data Collection Form for the year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse by the required deadline by DSAL.
Criteria:
Per Uniform Guidance 2 CFR 200, the single audit reporting package, and the data collection form (SF- SAC) must be submitted to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report(s), or 9 months after the end of the audit period, whichever comes first.
Cause:
All required information required for the Single Audit was not available to complete within the required timeframe.
Effect:
Late filings with the Federal Clearinghouse affect the determination of DSAL being considered a “low risk auditee”pursuant to OMB guidance.
Auditor's Recommendation:
We recommend DSAL attempt to meet the annual filing requirements.
Management's Response:
Management agrees with the findings and has provided the accompanying corrective action plan.
Estimated Completion Date:
March 31, 2024
Responsible Party:
Patrick Eiser - DSAL Operations Director