Finding Text
#2022-01 Data Collection Form Condition The data collection form ("Form SF-SAC") for fiscal year 2021 was not completed and submitted to the Federal Audit Clearinghouse by the appropriate due date as required by the Uniform Guidance. Criteria As required by the Uniform Guidance the audit shall be completed and Form SF-SAC and reporting packages shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Cause Delays in the independent audit process prevented the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance. Effect In accordance with the Uniform Guidance, The Ivins Outreach Center d/b/a as The Ivins House did not meet the criteria for a low-risk auditee because Form SF-SAC was not filed by the due date. Recommendation Implement procedures within The Ivins Outreach Center d/b/a as The Ivins House to ensure the timely filing of Form SF-SAC with the Federal Audit Clearinghouse as required by the Uniform Guidance.