Statement of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not filed by the deadline of June 30, 2024, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and Schedule of Expenditures of Federal Awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 48.
Statement of Condition: The organization prepared the schedule of expenditures of federal awards (SEFA) for fiscal year ended 2023. Based on our review of the SEFA, we noted that certain pass-through contract numbers were not accurate on the schedule of federal expenditures of federal awards. We also noted that certain Assistance Listing Numbers (ALN) were not correct and/or identified as federal funds, instead of county and state funds. Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee's financial statements that includes certain required elements, including total federal awards expended for each individual federal program. The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. In addition, the Uniform Guidance places the responsibility for identifying major programs on the auditor, and the SEFA serves as the primary basis for the auditor's major program determination. Therefore, appropriate major program determination by the auditor is dependent on the accuracy and completeness of the information in SEFA. Effect of Condition: The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. Due to incorrect classification of federal and state funded contracts, the SEFA may not be accurate and complete. Cause of Condition: The organization had turnover in the person preparing the SEFA and did not have someone independently review the SEFA to identify proper ALN’s and state funding included in the grant documents. Recommendation: We recommend that the organization provide proper training in compiling and preparing the SEFA which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded.
Statement of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not filed by the deadline of June 30, 2024, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and Schedule of Expenditures of Federal Awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 48.
Statement of Condition: The organization prepared the schedule of expenditures of federal awards (SEFA) for fiscal year ended 2023. Based on our review of the SEFA, we noted that certain pass-through contract numbers were not accurate on the schedule of federal expenditures of federal awards. We also noted that certain Assistance Listing Numbers (ALN) were not correct and/or identified as federal funds, instead of county and state funds. Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee's financial statements that includes certain required elements, including total federal awards expended for each individual federal program. The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. In addition, the Uniform Guidance places the responsibility for identifying major programs on the auditor, and the SEFA serves as the primary basis for the auditor's major program determination. Therefore, appropriate major program determination by the auditor is dependent on the accuracy and completeness of the information in SEFA. Effect of Condition: The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. Due to incorrect classification of federal and state funded contracts, the SEFA may not be accurate and complete. Cause of Condition: The organization had turnover in the person preparing the SEFA and did not have someone independently review the SEFA to identify proper ALN’s and state funding included in the grant documents. Recommendation: We recommend that the organization provide proper training in compiling and preparing the SEFA which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded.
Statement of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not filed by the deadline of June 30, 2024, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and Schedule of Expenditures of Federal Awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 48.
Statement of Condition: The organization prepared the schedule of expenditures of federal awards (SEFA) for fiscal year ended 2023. Based on our review of the SEFA, we noted that certain pass-through contract numbers were not accurate on the schedule of federal expenditures of federal awards. We also noted that certain Assistance Listing Numbers (ALN) were not correct and/or identified as federal funds, instead of county and state funds. Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee's financial statements that includes certain required elements, including total federal awards expended for each individual federal program. The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. In addition, the Uniform Guidance places the responsibility for identifying major programs on the auditor, and the SEFA serves as the primary basis for the auditor's major program determination. Therefore, appropriate major program determination by the auditor is dependent on the accuracy and completeness of the information in SEFA. Effect of Condition: The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. Due to incorrect classification of federal and state funded contracts, the SEFA may not be accurate and complete. Cause of Condition: The organization had turnover in the person preparing the SEFA and did not have someone independently review the SEFA to identify proper ALN’s and state funding included in the grant documents. Recommendation: We recommend that the organization provide proper training in compiling and preparing the SEFA which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded.
Statement of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not filed by the deadline of June 30, 2024, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and Schedule of Expenditures of Federal Awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 48.
Statement of Condition: The organization prepared the schedule of expenditures of federal awards (SEFA) for fiscal year ended 2023. Based on our review of the SEFA, we noted that certain pass-through contract numbers were not accurate on the schedule of federal expenditures of federal awards. We also noted that certain Assistance Listing Numbers (ALN) were not correct and/or identified as federal funds, instead of county and state funds. Criteria: The Uniform Guidance requires the auditee to prepare a SEFA for the period covered by the auditee's financial statements that includes certain required elements, including total federal awards expended for each individual federal program. The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. In addition, the Uniform Guidance places the responsibility for identifying major programs on the auditor, and the SEFA serves as the primary basis for the auditor's major program determination. Therefore, appropriate major program determination by the auditor is dependent on the accuracy and completeness of the information in SEFA. Effect of Condition: The Uniform Guidance requires the auditor to determine whether the auditee's SEFA is fairly stated, in all material respects, in relation to the audited entity's financial statements as a whole. Due to incorrect classification of federal and state funded contracts, the SEFA may not be accurate and complete. Cause of Condition: The organization had turnover in the person preparing the SEFA and did not have someone independently review the SEFA to identify proper ALN’s and state funding included in the grant documents. Recommendation: We recommend that the organization provide proper training in compiling and preparing the SEFA which includes identifying the correct ALN’s and pass-through contract numbers, and identifying those contracts that are state funded.