Audit 290340

FY End
2023-06-30
Total Expended
$3.27M
Findings
44
Programs
10
Organization: Esperanza United (MN)
Year: 2023 Accepted: 2024-02-14
Auditor: Mahoney

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
367238 2023-001 Material Weakness Yes P
367239 2023-001 Material Weakness Yes P
367240 2023-001 Material Weakness Yes P
367241 2023-001 Material Weakness Yes P
367242 2023-001 Material Weakness Yes P
367243 2023-001 Material Weakness Yes P
367244 2023-001 Material Weakness Yes P
367245 2023-001 Material Weakness Yes P
367246 2023-001 Material Weakness Yes P
367247 2023-001 Material Weakness Yes P
367248 2023-001 Material Weakness Yes P
367249 2023-001 Material Weakness Yes P
367250 2023-001 Material Weakness Yes P
367251 2023-001 Material Weakness Yes P
367252 2023-001 Material Weakness Yes P
367253 2023-001 Material Weakness Yes P
367254 2023-001 Material Weakness Yes P
367255 2023-001 Material Weakness Yes P
367256 2023-001 Material Weakness Yes P
367257 2023-001 Material Weakness Yes P
367258 2023-001 Material Weakness Yes P
367259 2023-001 Material Weakness Yes P
943680 2023-001 Material Weakness Yes P
943681 2023-001 Material Weakness Yes P
943682 2023-001 Material Weakness Yes P
943683 2023-001 Material Weakness Yes P
943684 2023-001 Material Weakness Yes P
943685 2023-001 Material Weakness Yes P
943686 2023-001 Material Weakness Yes P
943687 2023-001 Material Weakness Yes P
943688 2023-001 Material Weakness Yes P
943689 2023-001 Material Weakness Yes P
943690 2023-001 Material Weakness Yes P
943691 2023-001 Material Weakness Yes P
943692 2023-001 Material Weakness Yes P
943693 2023-001 Material Weakness Yes P
943694 2023-001 Material Weakness Yes P
943695 2023-001 Material Weakness Yes P
943696 2023-001 Material Weakness Yes P
943697 2023-001 Material Weakness Yes P
943698 2023-001 Material Weakness Yes P
943699 2023-001 Material Weakness Yes P
943700 2023-001 Material Weakness Yes P
943701 2023-001 Material Weakness Yes P

Contacts

Name Title Type
ESQXLCBNWCM9 Patti Tototzintle Auditee
6516465553 Elizabeth Barchenger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: (1) 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, wherein certain types of expenditures are not allowable or are limited as to reimbursement. (2) Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: Esperanza United has elected not to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Esperanza United under programs of the federal government for the year ended June 30, 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 (the Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Esperanza United, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Esperanza United.

Finding Details

2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes