Audit 13193

FY End
2023-02-28
Total Expended
$5.14M
Findings
38
Programs
4
Year: 2023 Accepted: 2024-01-23
Auditor: Whittlesey PC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
9535 2023-001 - - L
9536 2023-001 - - L
9537 2023-001 - - L
9538 2023-001 - - L
9539 2023-001 - - L
9540 2023-001 - - L
9541 2023-001 - - L
9542 2023-001 - - L
9543 2023-001 - - L
9544 2023-001 - - L
9545 2023-001 - - L
9546 2023-001 - - L
9547 2023-001 - - L
9548 2023-001 - - L
9549 2023-001 - - L
9550 2023-001 - - L
9551 2023-001 - - L
9552 2023-001 - - L
9553 2023-001 - - L
585977 2023-001 - - L
585978 2023-001 - - L
585979 2023-001 - - L
585980 2023-001 - - L
585981 2023-001 - - L
585982 2023-001 - - L
585983 2023-001 - - L
585984 2023-001 - - L
585985 2023-001 - - L
585986 2023-001 - - L
585987 2023-001 - - L
585988 2023-001 - - L
585989 2023-001 - - L
585990 2023-001 - - L
585991 2023-001 - - L
585992 2023-001 - - L
585993 2023-001 - - L
585994 2023-001 - - L
585995 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $4.04M Yes 1
93.558 Temporary Assistance for Needy Families $78,772 Yes 1
93.575 Child Care and Development Block Grant $75,742 Yes 1
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $39,386 Yes 1

Contacts

Name Title Type
SQBLW3541K88 Ivania Mottos Auditee
4134990137 Thomas Dowling Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards includes the federal award activity of Berkshire County Head Start Child Development Program, Inc. under programs of the federal government for the year ended February 28, 2023. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Berkshire County Head Start Child Development Program, Inc. it is not intended to and does not present the financial position, changes in net assets, or cash flows of Berkshire County Head Start Child Development Program, Inc.
Title: NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: NOTE 3 – PASS-THROUGH STATE AGENCIES Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, where certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures of federal awards for funds passed through Commonwealth agencies are based on information provided by the Commonwealth of Massachusetts Operational Services Division.

Finding Details

Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.