Finding Text
Condition - The Organization has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended December 31, 2023.
Criteria - According to Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first.
Cause - Due to the change in accountants of the Organization, Management was delayed in preparing accurate records for the audit.
Repeat Finding - This is a repeat of finding 2022-001 from the prior year.
Recommendation - We recommend that Management begin the audit preparation sooner and reconcile accounts for accuracy.
Management’s Reply -
(a) Comments on the finding and recommendation - Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken.
(b) Action taken - Management will properly review accounts for accuracy to ensure the deadline is met. Management has also requested on-site fieldwork by auditor for a smoother audit process.