FAC Explorer

Audit 323715

FY End
2023-12-31
Total Expended
$28.30M
Findings
18
Programs
5
Organization: Nebraska Health Information Initiative, Inc. (NE)
Year: 2023 Accepted: 2024-10-02
Auditor: Rsm US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
501666 2023-001 - - L
501667 2023-001 - - L
501668 2023-001 - - L
501669 2023-001 - - L
501670 2023-001 - - L
501671 2023-001 - - L
501672 2023-001 - - L
501673 2023-001 - - L
501674 2023-001 - - L
1078108 2023-001 - - L
1078109 2023-001 - - L
1078110 2023-001 - - L
1078111 2023-001 - - L
1078112 2023-001 - - L
1078113 2023-001 - - L
1078114 2023-001 - - L
1078115 2023-001 - - L
1078116 2023-001 - - L

Programs

ALN Program Spent Major Findings
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $7.38M - 1
93.778 Medical Assistance Program $4.15M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.58M - 1
93.788 Opioid Str $512,220 - 1
93.136 Injury Prevention and Control Research and State and Community Based Programs $75,000 - 1

Contacts

Name Title Type
GZGGUW4TCT71 Lori A. Egger Auditee
4027070861 Franya Esquivel Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Note 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of the Organization under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets or cash flows of the Organization.
Title: Note 3. Indirect Cost Rate Accounting Policies: Note 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate. The Organization has not elected to use the 10% de minimis cost rate allowed under the Uniform Guidance.
Title: Note 4. Contingencies Accounting Policies: Note 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate. The Organization receives funds under various federal grant programs, and such assistance is 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 noncompliance. Management believes that they have complied with all material aspects of the various grant provisions and the results of adjustments, if any, relating to such audits would not have any material financial impacts.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Note 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: The Organization has not elected to use the 10% de minimis cost rate. Note 2. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.

Finding Details

Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
Finding 2023-001
2023-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended December 31, 2023. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier or 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. This deadline would have been September 30, 2024, for the Organization’s reporting for the year ended December 31, 2023. Condition: The Organization’s December 31, 2023 Single Audit package was not submitted to the FAC by the deadline of September 30, 2024. Cause: The information was not timely filed because of delays in completing the single audit. Effect: The data collection form and single audit reporting package were not received by the FAC by the prescribed due date. Questioned costs: None Identification as a repeat finding, if applicable: This is not a repeat finding. Recommendation: We recommend that management ensure that these reporting requirements are timely completed. View of responsible officials of the auditee: Management agrees with the finding and recommendation.