Finding 2023-002—Approval of Costs
Identification of the federal program: Assistance Listing Number 93.558 Temporary Assistance for Needy Families – 477 Cluster
Condition: The Organization incurred allowable costs including benefit allocations and purchase of supplies in which there was no formal approval of the cost.
Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the federal award.
Context: The Organization did not have formal approval of an allocated or incurred costs for 10 of the 60 items selected for testing.
Cause: The Organization’s processes and controls established for review and approval of expenses incurred did not provide evidence of approval of the cost due to limited number of individuals within the Organization.
Effect or potential effect: Noncompliance with federal regulations.
Questioned costs: None
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-002—Approval of Costs
Identification of the federal program: Assistance Listing Number 93.558 Temporary Assistance for Needy Families – 477 Cluster
Condition: The Organization incurred allowable costs including benefit allocations and purchase of supplies in which there was no formal approval of the cost.
Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the federal award.
Context: The Organization did not have formal approval of an allocated or incurred costs for 10 of the 60 items selected for testing.
Cause: The Organization’s processes and controls established for review and approval of expenses incurred did not provide evidence of approval of the cost due to limited number of individuals within the Organization.
Effect or potential effect: Noncompliance with federal regulations.
Questioned costs: None
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-003—Approval of Costs
Identification of the federal program: Assistance Listing Number 93.958 Block Grants for Community Mental Health Services
Condition: The Organization incurred allowable costs including benefit allocations and purchase of supplies in which there was no formal approval of the cost.
Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the federal award.
Context: The Organization did not have formal approval of an allocated or incurred costs for 6 of the 60 items selected for testing.
Cause: The Organization’s processes and controls established for review and approval of expenses incurred did not provide evidence of approval of the cost due to limited number of individuals within the Organization.
Effect or potential effect: Noncompliance with federal regulations.
Questioned costs: None
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-002—Approval of Costs
Identification of the federal program: Assistance Listing Number 93.558 Temporary Assistance for Needy Families – 477 Cluster
Condition: The Organization incurred allowable costs including benefit allocations and purchase of supplies in which there was no formal approval of the cost.
Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the federal award.
Context: The Organization did not have formal approval of an allocated or incurred costs for 10 of the 60 items selected for testing.
Cause: The Organization’s processes and controls established for review and approval of expenses incurred did not provide evidence of approval of the cost due to limited number of individuals within the Organization.
Effect or potential effect: Noncompliance with federal regulations.
Questioned costs: None
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-002—Approval of Costs
Identification of the federal program: Assistance Listing Number 93.558 Temporary Assistance for Needy Families – 477 Cluster
Condition: The Organization incurred allowable costs including benefit allocations and purchase of supplies in which there was no formal approval of the cost.
Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the federal award.
Context: The Organization did not have formal approval of an allocated or incurred costs for 10 of the 60 items selected for testing.
Cause: The Organization’s processes and controls established for review and approval of expenses incurred did not provide evidence of approval of the cost due to limited number of individuals within the Organization.
Effect or potential effect: Noncompliance with federal regulations.
Questioned costs: None
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-003—Approval of Costs
Identification of the federal program: Assistance Listing Number 93.958 Block Grants for Community Mental Health Services
Condition: The Organization incurred allowable costs including benefit allocations and purchase of supplies in which there was no formal approval of the cost.
Criteria: The Code of Federal Regulations (2 CFR 200.303(a)) requires that each non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the federal award.
Context: The Organization did not have formal approval of an allocated or incurred costs for 6 of the 60 items selected for testing.
Cause: The Organization’s processes and controls established for review and approval of expenses incurred did not provide evidence of approval of the cost due to limited number of individuals within the Organization.
Effect or potential effect: Noncompliance with federal regulations.
Questioned costs: None
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.
Finding 2023-004—Late Audit Reporting
Identification of the federal program: All federal funds included on the Schedule of Expenditures of Federal Awards
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.
Condition: The Organization did not complete and submit their audit for the year ended June 30, 2023 to the federal clearing house until after the March 31, 2024 deadline.
Cause: Delays stemming from limitations on staffing and availability of information pertaining to the schedule of federal expenditures required audit procedures and ultimate completion date to extend beyond the regulatory deadline.
Effect or potential effect: The late filing could potentially impact future funding from government agencies.
Questioned Costs: None
Context: The June 30, 2023 single audit reporting package was filed late with the Federal Audit Clearinghouse.
Identification as a repeat finding, if applicable: No.
Recommendation: We recommend management implement processes and controls that will ensure future audits are completed and submitted timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See attached letter.