Audit 347141

Finding Number: 2022-001 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: Yes Criteria: According to 45 CFR Part 75 Subpart E §75.405 Allocable Costs, a cost is allocable to a particular federal award in accordance with the relative benefits received. Costs that benefit both the federal award and other work of the entity should be distributed in proportions that may be approximated using reasonable methods. All activities which benefit from the costs must receive an appropriate allocation of the costs. Condition: During the audit, it was noted that costs appearing administrative in nature, i.e., contract accountant, insurance, dues and memberships, and audit expenses, were charged to the federal award based on the award budget and were not distributed in an equitable method to all activities that benefited from the costs. Cause: The Coalition’s understanding is that the award allows 100% of these costs, up to the award budgeted amount for management and shared expenses, to be charged to the federal award. Effect: Costs that that benefitted all programs were not distributed in an equitable method to all activities that benefited from the costs. Audit Recommendation: We recommend the Coalition develop controls and procedures to correctly allocate costs to all activities and funding sources that benefited from the costs. Management’s Response: OCADSV added an Administrative Cost Center to its General Ledger effective 10/01/22, the beginning of FY23 and began costing administrative payroll cost to that cost center. Additionally, the organization retrained administrative staff on direct cost allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The Payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. Audit costs for FY22 will be allocated in accordance with 2 CFR 200.405 requirements. Beginning with FY23 all accounting and other admin payroll related cost will be allocated to the administration cost center with the exception of time related to specific grant or other cost center. FY22 grant expenditures were reviewed post year-end and a line-by-line review was conducted to bring the direct and indirect expense cumulative total into compliance with audit findings. Any outstanding reports were adjusted to reflect the adjusted life of grant to current date reporting. Executive, Financial and Grant Management staff will, during FY24, complete the Online Grants Financial management Training available at onlinefmt.training.ojp.gov to improve knowledge and compliance with 2 CFR 200 guidance and requirements. The said training will be incorporated into onboarding processes for any newly hired employee who have direct responsibilities related to grant management and/or reporting. Effective 6/21/23 and ongoing: OCADSV is continuing its’ efforts to implement controls and procedures for directly or indirectly allocating costs to Programs based on the benefit of the cost. Direct allocation is used when a specific budget program line for funding exists, or where Program(s) can be identified. For indirect cost allocation different allocation methods may be used, depending on the cost type and only after the Program(s) where the costs benefited are identified. Financial staff review grant expenditures line by line, using program budgets for additional support, in preparing quarterly funding reimbursements.

Finding Number: 2022-003 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: No Criteria: Costs must be adequately documented in order to be allowable under federal awards. Documentation should include original invoice, or other support, and documentation of review and approval for payments charged to the award. Condition: During our review of expenses charged to the award, we noted that there was no invoice or other support for 5 of the original sample size of 40 expenditures. In addition, there was no documentation of review and approval for 10 of the remaining 35 expenditures. The sample population totaled $72,265, the 5 charges with no support totaled $2,977 and the 10 charges with no documented review and approval totaled $11,336. Cause: We understand that the Coalition has established a policy with regard to maintaining supporting documents and documented review and approval of expenditures; however, it appears the policy was not always followed. Effect: Undocumented and/or not reviewed and approved charges could result in unallowable costs charged to federal awards. Audit Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved, and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management’s Response: OCADSV has implemented a third-party service for tracking the Coalitions costs. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements.

Finding Number: 2022-004 Finding Type: Federal award finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Significant deficiency in internal controls over compliance Instance of Noncompliance: Yes Compliance Requirement: Reporting Questioned Costs: None Repeat Finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Coalition did not electronically submit its September 30, 2022 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2022 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date. Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.

Finding Number: 2022-001 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: Yes Criteria: According to 45 CFR Part 75 Subpart E §75.405 Allocable Costs, a cost is allocable to a particular federal award in accordance with the relative benefits received. Costs that benefit both the federal award and other work of the entity should be distributed in proportions that may be approximated using reasonable methods. All activities which benefit from the costs must receive an appropriate allocation of the costs. Condition: During the audit, it was noted that costs appearing administrative in nature, i.e., contract accountant, insurance, dues and memberships, and audit expenses, were charged to the federal award based on the award budget and were not distributed in an equitable method to all activities that benefited from the costs. Cause: The Coalition’s understanding is that the award allows 100% of these costs, up to the award budgeted amount for management and shared expenses, to be charged to the federal award. Effect: Costs that that benefitted all programs were not distributed in an equitable method to all activities that benefited from the costs. Audit Recommendation: We recommend the Coalition develop controls and procedures to correctly allocate costs to all activities and funding sources that benefited from the costs. Management’s Response: OCADSV added an Administrative Cost Center to its General Ledger effective 10/01/22, the beginning of FY23 and began costing administrative payroll cost to that cost center. Additionally, the organization retrained administrative staff on direct cost allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The Payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. Audit costs for FY22 will be allocated in accordance with 2 CFR 200.405 requirements. Beginning with FY23 all accounting and other admin payroll related cost will be allocated to the administration cost center with the exception of time related to specific grant or other cost center. FY22 grant expenditures were reviewed post year-end and a line-by-line review was conducted to bring the direct and indirect expense cumulative total into compliance with audit findings. Any outstanding reports were adjusted to reflect the adjusted life of grant to current date reporting. Executive, Financial and Grant Management staff will, during FY24, complete the Online Grants Financial management Training available at onlinefmt.training.ojp.gov to improve knowledge and compliance with 2 CFR 200 guidance and requirements. The said training will be incorporated into onboarding processes for any newly hired employee who have direct responsibilities related to grant management and/or reporting. Effective 6/21/23 and ongoing: OCADSV is continuing its’ efforts to implement controls and procedures for directly or indirectly allocating costs to Programs based on the benefit of the cost. Direct allocation is used when a specific budget program line for funding exists, or where Program(s) can be identified. For indirect cost allocation different allocation methods may be used, depending on the cost type and only after the Program(s) where the costs benefited are identified. Financial staff review grant expenditures line by line, using program budgets for additional support, in preparing quarterly funding reimbursements.

Finding Number: 2022-003 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: No Criteria: Costs must be adequately documented in order to be allowable under federal awards. Documentation should include original invoice, or other support, and documentation of review and approval for payments charged to the award. Condition: During our review of expenses charged to the award, we noted that there was no invoice or other support for 5 of the original sample size of 40 expenditures. In addition, there was no documentation of review and approval for 10 of the remaining 35 expenditures. The sample population totaled $72,265, the 5 charges with no support totaled $2,977 and the 10 charges with no documented review and approval totaled $11,336. Cause: We understand that the Coalition has established a policy with regard to maintaining supporting documents and documented review and approval of expenditures; however, it appears the policy was not always followed. Effect: Undocumented and/or not reviewed and approved charges could result in unallowable costs charged to federal awards. Audit Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved, and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management’s Response: OCADSV has implemented a third-party service for tracking the Coalitions costs. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements.

Finding Number: 2022-004 Finding Type: Federal award finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Significant deficiency in internal controls over compliance Instance of Noncompliance: Yes Compliance Requirement: Reporting Questioned Costs: None Repeat Finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Coalition did not electronically submit its September 30, 2022 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2022 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date. Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.

Finding Number: 2022-001 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: Yes Criteria: According to 45 CFR Part 75 Subpart E §75.405 Allocable Costs, a cost is allocable to a particular federal award in accordance with the relative benefits received. Costs that benefit both the federal award and other work of the entity should be distributed in proportions that may be approximated using reasonable methods. All activities which benefit from the costs must receive an appropriate allocation of the costs. Condition: During the audit, it was noted that costs appearing administrative in nature, i.e., contract accountant, insurance, dues and memberships, and audit expenses, were charged to the federal award based on the award budget and were not distributed in an equitable method to all activities that benefited from the costs. Cause: The Coalition’s understanding is that the award allows 100% of these costs, up to the award budgeted amount for management and shared expenses, to be charged to the federal award. Effect: Costs that that benefitted all programs were not distributed in an equitable method to all activities that benefited from the costs. Audit Recommendation: We recommend the Coalition develop controls and procedures to correctly allocate costs to all activities and funding sources that benefited from the costs. Management’s Response: OCADSV added an Administrative Cost Center to its General Ledger effective 10/01/22, the beginning of FY23 and began costing administrative payroll cost to that cost center. Additionally, the organization retrained administrative staff on direct cost allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The Payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. Audit costs for FY22 will be allocated in accordance with 2 CFR 200.405 requirements. Beginning with FY23 all accounting and other admin payroll related cost will be allocated to the administration cost center with the exception of time related to specific grant or other cost center. FY22 grant expenditures were reviewed post year-end and a line-by-line review was conducted to bring the direct and indirect expense cumulative total into compliance with audit findings. Any outstanding reports were adjusted to reflect the adjusted life of grant to current date reporting. Executive, Financial and Grant Management staff will, during FY24, complete the Online Grants Financial management Training available at onlinefmt.training.ojp.gov to improve knowledge and compliance with 2 CFR 200 guidance and requirements. The said training will be incorporated into onboarding processes for any newly hired employee who have direct responsibilities related to grant management and/or reporting. Effective 6/21/23 and ongoing: OCADSV is continuing its’ efforts to implement controls and procedures for directly or indirectly allocating costs to Programs based on the benefit of the cost. Direct allocation is used when a specific budget program line for funding exists, or where Program(s) can be identified. For indirect cost allocation different allocation methods may be used, depending on the cost type and only after the Program(s) where the costs benefited are identified. Financial staff review grant expenditures line by line, using program budgets for additional support, in preparing quarterly funding reimbursements.

Finding Number: 2022-003 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: No Criteria: Costs must be adequately documented in order to be allowable under federal awards. Documentation should include original invoice, or other support, and documentation of review and approval for payments charged to the award. Condition: During our review of expenses charged to the award, we noted that there was no invoice or other support for 5 of the original sample size of 40 expenditures. In addition, there was no documentation of review and approval for 10 of the remaining 35 expenditures. The sample population totaled $72,265, the 5 charges with no support totaled $2,977 and the 10 charges with no documented review and approval totaled $11,336. Cause: We understand that the Coalition has established a policy with regard to maintaining supporting documents and documented review and approval of expenditures; however, it appears the policy was not always followed. Effect: Undocumented and/or not reviewed and approved charges could result in unallowable costs charged to federal awards. Audit Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved, and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management’s Response: OCADSV has implemented a third-party service for tracking the Coalitions costs. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements.

Finding Number: 2022-004 Finding Type: Federal award finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Significant deficiency in internal controls over compliance Instance of Noncompliance: Yes Compliance Requirement: Reporting Questioned Costs: None Repeat Finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Coalition did not electronically submit its September 30, 2022 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2022 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date. Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.

Finding Number: 2022-001 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: Yes Criteria: According to 45 CFR Part 75 Subpart E §75.405 Allocable Costs, a cost is allocable to a particular federal award in accordance with the relative benefits received. Costs that benefit both the federal award and other work of the entity should be distributed in proportions that may be approximated using reasonable methods. All activities which benefit from the costs must receive an appropriate allocation of the costs. Condition: During the audit, it was noted that costs appearing administrative in nature, i.e., contract accountant, insurance, dues and memberships, and audit expenses, were charged to the federal award based on the award budget and were not distributed in an equitable method to all activities that benefited from the costs. Cause: The Coalition’s understanding is that the award allows 100% of these costs, up to the award budgeted amount for management and shared expenses, to be charged to the federal award. Effect: Costs that that benefitted all programs were not distributed in an equitable method to all activities that benefited from the costs. Audit Recommendation: We recommend the Coalition develop controls and procedures to correctly allocate costs to all activities and funding sources that benefited from the costs. Management’s Response: OCADSV added an Administrative Cost Center to its General Ledger effective 10/01/22, the beginning of FY23 and began costing administrative payroll cost to that cost center. Additionally, the organization retrained administrative staff on direct cost allowable activities vs. administrative activities relative to timekeeping and timesheet preparation and the necessity of daily work descriptions supporting the hourly allocation. The Payroll policy that requires supervisors to review and sign off on timesheets and hourly allocations to cost centers was also reviewed. Audit costs for FY22 will be allocated in accordance with 2 CFR 200.405 requirements. Beginning with FY23 all accounting and other admin payroll related cost will be allocated to the administration cost center with the exception of time related to specific grant or other cost center. FY22 grant expenditures were reviewed post year-end and a line-by-line review was conducted to bring the direct and indirect expense cumulative total into compliance with audit findings. Any outstanding reports were adjusted to reflect the adjusted life of grant to current date reporting. Executive, Financial and Grant Management staff will, during FY24, complete the Online Grants Financial management Training available at onlinefmt.training.ojp.gov to improve knowledge and compliance with 2 CFR 200 guidance and requirements. The said training will be incorporated into onboarding processes for any newly hired employee who have direct responsibilities related to grant management and/or reporting. Effective 6/21/23 and ongoing: OCADSV is continuing its’ efforts to implement controls and procedures for directly or indirectly allocating costs to Programs based on the benefit of the cost. Direct allocation is used when a specific budget program line for funding exists, or where Program(s) can be identified. For indirect cost allocation different allocation methods may be used, depending on the cost type and only after the Program(s) where the costs benefited are identified. Financial staff review grant expenditures line by line, using program budgets for additional support, in preparing quarterly funding reimbursements.

Finding Number: 2022-003 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Material weakness in internal controls over compliance and financial reporting Instance of Noncompliance: Yes Compliance Requirement: Allowable costs Questioned Costs: None over $25,000 Repeat Finding: No Criteria: Costs must be adequately documented in order to be allowable under federal awards. Documentation should include original invoice, or other support, and documentation of review and approval for payments charged to the award. Condition: During our review of expenses charged to the award, we noted that there was no invoice or other support for 5 of the original sample size of 40 expenditures. In addition, there was no documentation of review and approval for 10 of the remaining 35 expenditures. The sample population totaled $72,265, the 5 charges with no support totaled $2,977 and the 10 charges with no documented review and approval totaled $11,336. Cause: We understand that the Coalition has established a policy with regard to maintaining supporting documents and documented review and approval of expenditures; however, it appears the policy was not always followed. Effect: Undocumented and/or not reviewed and approved charges could result in unallowable costs charged to federal awards. Audit Recommendation: The Coalition should establish monitoring procedures to ensure that charges to federal awards and other funders are adequately documented and approved, and comply with all established policies. Specifically, adequate documentation should include original itemized invoices or receipts, and clear documentation of review and approval. Management’s Response: OCADSV has implemented a third-party service for tracking the Coalitions costs. The submission, coding, approval and payment are processed within this software, which also allows for an audit trail of the processes performed by user and quick access to scanned original documentation. Quarterly budget expense reimbursements are prepared and submitted for review to the Associate Director and/or the Grants Manager. The quarterly reports are reviewed and approved, with general ledger support, before sending them to the funding agency as the quarterly invoice for reimbursements.

Finding Number: 2022-004 Finding Type: Federal award finding Federal Assistance Listing No.: 93.591 Program Name: Family Violence Prevention and Services/State Domestic Violence Coalition Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: n/a Grant Number: 2101ORSDVC Federal Award Year: 2021 Control Deficiency Type: Significant deficiency in internal controls over compliance Instance of Noncompliance: Yes Compliance Requirement: Reporting Questioned Costs: None Repeat Finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Coalition did not electronically submit its September 30, 2022 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2022 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date. Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.