Finding Text
Finding 2022-003: SFSAC Submission 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 Clearinghouse. Condition ? The Organization did not file the September 2021 data collection from within the prescribed timeframe set forth by the Office of Management and Budget Cause ? The audit for fiscal year ended September 30, 2021, was not submitted until August 8, 2022. Effect ? The Organization cannot be considered a low-risk auditee for the year ended September 30, 2022. Recommendation ? Ensure that audit is completed in time for the submission deadline in future audit years. Management Response ? The Organization is aware of the importance of filing the data collection forms within the prescribed amount of time and the report dated June 26, 2023 for the year ended September 30, 2022 was filed by the required submission date of June 30, 2023.