Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Reporting - Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2020-004)
Criteria: Per CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. The Title III program requires annual performance reports which includes a section on expenditures incurred during the reporting period.
Condition: The College did not submit annual performance reports on time.
Cause: The College did not have sufficient procedures in place to ensure that the annual performance report is completed on time.
Effect: The performance report was submitted after the required time.
Questioned Costs: None
Context: The annual performance report was requested for the program and the report that was provided covered October 1, 2020 to September 30, 2021, and was not submitted until January 2024.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and should be submitte prior to the due date.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detaiul and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
Reporting - Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2020-004)
Criteria: Per CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. The Title III program requires annual performance reports which includes a section on expenditures incurred during the reporting period.
Condition: The College did not submit annual performance reports on time.
Cause: The College did not have sufficient procedures in place to ensure that the annual performance report is completed on time.
Effect: The performance report was submitted after the required time.
Questioned Costs: None
Context: The annual performance report was requested for the program and the report that was provided covered October 1, 2020 to September 30, 2021, and was not submitted until January 2024.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and should be submitte prior to the due date.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detaiul and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance
Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first.
Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period.
Questioned Costs: N/A
Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements.
Effect: The single audit reporting package was submitted after the required reporting time period.
Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Reporting - Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2020-004)
Criteria: Per CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. The Title III program requires annual performance reports which includes a section on expenditures incurred during the reporting period.
Condition: The College did not submit annual performance reports on time.
Cause: The College did not have sufficient procedures in place to ensure that the annual performance report is completed on time.
Effect: The performance report was submitted after the required time.
Questioned Costs: None
Context: The annual performance report was requested for the program and the report that was provided covered October 1, 2020 to September 30, 2021, and was not submitted until January 2024.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and should be submitte prior to the due date.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detaiul and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.
Reporting - Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2020-004)
Criteria: Per CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. The Title III program requires annual performance reports which includes a section on expenditures incurred during the reporting period.
Condition: The College did not submit annual performance reports on time.
Cause: The College did not have sufficient procedures in place to ensure that the annual performance report is completed on time.
Effect: The performance report was submitted after the required time.
Questioned Costs: None
Context: The annual performance report was requested for the program and the report that was provided covered October 1, 2020 to September 30, 2021, and was not submitted until January 2024.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and should be submitte prior to the due date.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detaiul and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.