Audit 306900

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-002 – Late Filing – Significant Deficiency and Noncompliance Federal Program: All Federal Agency: All Award Number: All ALN Number: All Federal Award Year: N/A Compliance Requirement: Reporting Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), requires the Commission to submit its Single Audit Reporting Package to the federal audit clearinghouse no later than nine months after fiscal year end. Condition: The federal reporting deadline for the Commission’s Single Audit Reporting Package was June 30, 2023; however, the Commission did not issue its Single Audit Reporting Package until March 21, 2024. Cause: Reporting issues arose from the limitations of the grant management software, which the entity is replacing within the next year. Effect: The late submission affects all federal programs the Commission administered. Repeat Finding: This is a repeat finding. Recommendation: The Commission should strive to submit their Single Audit Reporting Package to the Federal Audit Clearinghouse no later than nine months after fiscal year end. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.

Finding 2022-003 – Subrecipient Monitoring– Material Weakness and Noncompliance Federal Program: Formula Grants for Rural Areas and Tribal Transit Programs, Aging Cluster Federal Agency: U.S. Department of Transportation, U.S. Department of Health and Human Services ALN Number: 20.509 and 93.044, 93.045, 93.053 (Aging Cluster) Federal Award Number: 2201ALSTPH-00/2101ALOASS,2101ALALVAC/2101ALSSC6, 2101ALOACM/2201ALOAHD Compliance Requirement: Subrecipient Monitoring Criteria: 2 CFR 200.332 provides various requirements for subrecipient monitoring including the following: • 2 CFR 200.332(d) requires pass-through entities to “monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. • 2 CFR 200.332(f) requires pass-through entities to “verify that every subrecipient is audited as required by Subpart F of this part when it is expected that the subrecipient’s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in § 200.501.” Condition: Warren Averett tested 8 subrecipients in the Aging Cluster and noted that two were not monitored adequately during the award period and the Commission did not obtain single audit reports for any of the subrecipients tested. Warren Averett tested 3 subrecipients in ALN#20.509 and noted that the Commission did not obtain the single audit reports for any of these subrecipients. Cause: Although the Commission performed certain procedures required by 2 CFR 200.332, the policies and procedures do not contain adequate guidance to fully address the requirements. Effect: The lack of adequate policies and procedures can lead to noncompliance with federal statutes regulations and the provisions of grant agreements which could ultimately lead to disallowed costs for the major federal program. Repeat Finding: This is not a repeat finding. Recommendation: Warren Averett recommends that the Commission strengthen its documented policies and procedures regarding subrecipient monitoring. View of Responsible Officials: See Corrective Action Plan at the end of the report.