FAC Explorer

Audit 330466

FY End
2023-12-31
Total Expended
$3.70M
Findings
18
Programs
3
Organization: Child Care Resource Center of Cuyahoga County Dba Starting Point (OH)
Year: 2023 Accepted: 2024-12-02
Auditor: Hwa Alliance of CPA Firms INC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
512653 2023-001 Material Weakness - L
512654 2023-001 Material Weakness - L
512655 2023-001 Material Weakness - L
512656 2023-001 Material Weakness - L
512657 2023-001 Material Weakness - L
512658 2023-001 Material Weakness - L
512659 2023-001 Material Weakness - L
512660 2023-001 Material Weakness - L
512661 2023-001 Material Weakness - L
1089095 2023-001 Material Weakness - L
1089096 2023-001 Material Weakness - L
1089097 2023-001 Material Weakness - L
1089098 2023-001 Material Weakness - L
1089099 2023-001 Material Weakness - L
1089100 2023-001 Material Weakness - L
1089101 2023-001 Material Weakness - L
1089102 2023-001 Material Weakness - L
1089103 2023-001 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $1.05M Yes 1
93.958 Block Grants for Community Mental Health Services $222,447 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $175,212 Yes 1

Contacts

Name Title Type
GTUXATKAGNN8 James Starks Auditee
2165750061 John Wright Auditor
No contacts on file

Notes to SEFA

Title: Note A - Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Child Care Resource Center of Cuyahoga County (a Non-profit) under programs of the federal government for the year ended December 31, 2023. The information on this Schedule is prepared 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 B - Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement.

Finding Details

Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-001
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.