FAC Explorer

Audit 314371

FY End
2022-06-30
Total Expended
$9.32M
Findings
24
Programs
19
Organization: Central Midlands Council of Governments (SC)
Year: 2022 Accepted: 2023-09-26
Auditor: Scott and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
457880 2022-002 Material Weakness - L
457881 2022-002 Material Weakness - L
457882 2022-002 Material Weakness - L
457883 2022-002 Material Weakness - L
457884 2022-002 Material Weakness - L
457885 2022-002 Material Weakness - L
457886 2022-002 Material Weakness - L
457887 2022-002 Material Weakness - L
457888 2022-002 Material Weakness - L
457889 2022-002 Material Weakness - L
457890 2022-002 Material Weakness - L
457891 2022-002 Material Weakness - L
1034322 2022-002 Material Weakness - L
1034323 2022-002 Material Weakness - L
1034324 2022-002 Material Weakness - L
1034325 2022-002 Material Weakness - L
1034326 2022-002 Material Weakness - L
1034327 2022-002 Material Weakness - L
1034328 2022-002 Material Weakness - L
1034329 2022-002 Material Weakness - L
1034330 2022-002 Material Weakness - L
1034331 2022-002 Material Weakness - L
1034332 2022-002 Material Weakness - L
1034333 2022-002 Material Weakness - L

Programs

ALN Program Spent Major Findings
17.258 Wia Adult Program $1.15M Yes 1
20.507 Federal Transit_formula Grants $417,999 - 0
17.259 Wia Youth Activities $256,469 Yes 1
93.324 State Health Insurance Assistance Program $158,529 - 0
11.307 Economic Adjustment Assistance $131,781 - 0
20.205 Highway Planning and Construction $85,000 - 0
11.302 Economic Development_support for Planning Organizations $73,131 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $53,547 - 0
97.039 Hazard Mitigation Grant $43,343 - 0
93.042 Special Programs for the Aging_title Vii, Chapter 2_long Term Care Ombudsman Services for Older Individuals $43,188 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $29,073 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $21,843 Yes 1
66.468 Capitalization Grants for Drinking Water State Revolving Funds $16,829 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $15,594 - 0
66.454 Water Quality Management Planning $11,993 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $3,000 - 0
17.278 Wia Dislocated Worker Formula Grants $3,000 Yes 1
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,484 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $735 - 0

Contacts

Name Title Type
PJ2MR4QQF8J7 Missi Labbe Auditee
8037445159 Michael Slapnik Auditor
No contacts on file

Notes to SEFA

Title: Note C Relationship to Basic Financial Statements Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Central Midlands Council of Governments (the Council) for the year ended June 30, 2022. All federal awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Council under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Council. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal award expenditures are reported in the Councils basic financial statements as expenditures in the General Fund and Special Revenue Funds. Amounts reported in the accompanying Schedule agree with the amounts reported in the related federal financial reports except for timing differences related to expenditures made subsequent to the filing of the federal financial reports. Matching costs, i.e. the non-federal share of certain program costs, are not included in the accompanying schedule.
Title: Note D - Contingencies Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Central Midlands Council of Governments (the Council) for the year ended June 30, 2022. All federal awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Council under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Council. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Council receives funds under various federal grant programs, and such awards are to be expended in accordance with the provisions of the various grants. Compliance with the grants is subject to audit by various government agencies which may impose sanctions in the event of non-compliance.
Title: Note F Indirect Cost Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Central Midlands Council of Governments (the Council) for the year ended June 30, 2022. All federal awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Council under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Council. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Council uses a restricted indirect cost rate between 29.25% and 30.39% depending on grant year that is used for its federal programs and did not use the 10% de Minimis indirect cost rate as allowed under the Uniform Guidance and covered in 2 CFR Part 200.414.
Title: Note E Major Programs and Clusters Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the Central Midlands Council of Governments (the Council) for the year ended June 30, 2022. All federal awards received directly from federal agencies, as well as those passed through other government agencies, are included on the Schedule. The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Council under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in or used in the preparation of the financial statements. Because the Schedule presents only a selected portion of the operations of the Council, it is not intended to and does not present the financial position, changes in net position, or cash flows of the Council. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. As defined in the Uniform Guidance, WIOA, Federal Transit, and Aging programs are considered to be clusters of programs and, accordingly, have been classified as one program for testing purposes.

Finding Details

Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002
Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.