Audit 339409

FY End
2023-06-30
Total Expended
$1.39M
Findings
16
Programs
8
Organization: Human Response Network (CA)
Year: 2023 Accepted: 2025-01-22

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
519961 2023-002 Material Weakness Yes L
519962 2023-002 Material Weakness Yes L
519963 2023-002 Material Weakness Yes L
519964 2023-002 Material Weakness Yes L
519965 2023-002 Material Weakness Yes L
519966 2023-002 Material Weakness Yes L
519967 2023-002 Material Weakness Yes L
519968 2023-002 Material Weakness Yes L
1096403 2023-002 Material Weakness Yes L
1096404 2023-002 Material Weakness Yes L
1096405 2023-002 Material Weakness Yes L
1096406 2023-002 Material Weakness Yes L
1096407 2023-002 Material Weakness Yes L
1096408 2023-002 Material Weakness Yes L
1096409 2023-002 Material Weakness Yes L
1096410 2023-002 Material Weakness Yes L

Contacts

Name Title Type
NQ8HJ628HLM3 Kayla Klinger Auditee
5306232024 Mike Marucheau Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basis financial statements. De Minimis Rate Used: N Rate Explanation: The organization has elected not to use the 10 percent de minimus indirect cost rate allowed under the Uniform Guidance.

Finding Details

2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan
2023-02 – Untimely Submission of Reporting Package (Material weakness in internal controls) Criteria: 2 CFR section 200 512(a) of the Code of Federal Regulations (CFR) requires that the audit, data collection form, and reporting package must be submitted within 30 calendar days of receiving the auditor’s report(s) or nine months after the audit period ends, whichever is earlier. Condition: The single audit reporting package and data collection form were not able to be completed in time to submit to the Federal Audit Clearinghouse within nine months after the end of the audit period. Cause: During the year ended June 30, 2021, unusually high turnover and new personnel within the accounting department led to many lengthy delays in performing accurate and timely month end account reconciliations. These delays caused the FY2021 audit submission to be delayed approximately fourteen months. The cumulative effects of the delays caused the audits for the following two audit periods to also be delayed. Effect: Although excellent improvements have been made by the Organization’s fiscal department in performing accurate and timely month-end reconciliations, due to the delays encountered in completing the FY2021 audit, the start of each of the audits for the following two years could not be scheduled on a timely basis primarily due to scheduling conflicts and capacity constraints with the audit firm engaged to perform the audits. This caused the audits for each of the two succeeding years to also be submitted late to the Federal Audit Clearinghouse in accordance with Uniform Guidance. Recommendation: Management should continue to improve upon the procedures already implemented and to continue to strengthen existing controls to ensure that each year’s audit can be planned and performed in a timely manner to enable the Organization to meet all reporting deadlines and requirements. Management's Response: The Organization agrees with this finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan