FAC Explorer

Audit 352776

FY End
2024-06-30
Total Expended
$1.67M
Findings
20
Programs
3
Organization: Santa Fe Recovery Center, Inc. (NM)
Year: 2024 Accepted: 2025-04-04
Auditor: Sjt Group LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
554154 2024-004 Significant Deficiency Yes B
554155 2024-004 Significant Deficiency Yes B
554156 2024-004 Significant Deficiency Yes B
554157 2024-005 - Yes L
554158 2024-005 - Yes L
554159 2024-005 - Yes L
554160 2024-005 - Yes L
554161 2024-005 - Yes L
554162 2024-005 - Yes L
554163 2024-005 - Yes L
1130596 2024-004 Significant Deficiency Yes B
1130597 2024-004 Significant Deficiency Yes B
1130598 2024-004 Significant Deficiency Yes B
1130599 2024-005 - Yes L
1130600 2024-005 - Yes L
1130601 2024-005 - Yes L
1130602 2024-005 - Yes L
1130603 2024-005 - Yes L
1130604 2024-005 - Yes L
1130605 2024-005 - Yes L

Programs

ALN Program Spent Major Findings
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $327,410 Yes 2
93.696 Certified Community Behavioral Health Clinic Expansion Grants $256,933 - 1
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $171,418 - 1

Contacts

Name Title Type
W6JCL539GNS3 Timothy Jodway Auditee
8108536184 Joshua Trujillo Auditor
No contacts on file

Notes to SEFA

Title: 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: SFRC has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal grant activity of Santa Fe Recovery Center, Inc. (SFRC) under programs of the federal government for the year ended June 30, 2024. Because the Schedule presents only a selected portion of the operations of SFRC, it is not intended to and does not present the financial position, changes in net assets, or cash flows of SFRC.
Title: 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: SFRC has elected not to use the 10 percent de minimis indirect cost rate 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available.
Title: Indirect Cost Rate 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: SFRC has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. SFRC has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance.
Title: Reconciliation of the Schedule to the Financial Statements 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 (Uniform Guidance), wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. De Minimis Rate Used: N Rate Explanation: SFRC has elected not to use the 10 percent de minimis indirect cost rate allowed under the Uniform Guidance. The following is a reconciliation of the expenditures reported in the Schedule to the grants and contributions revenue reported in the financial statements: Grants and contribution revenue reported in the statement of activities: $4,293,269 Less: Nonfederal contract and grant revenue: -$2,619,393 Total expenditures of federal awards: $1,673,876

Finding Details

Finding 2024-004
Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Rural Health Care Services Outreach Grant Program Assistance listing number: 93.912 Award year: 7/1/2023 – 6/30/2024 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted that SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Context: Seven of seven payroll transactions tested were allocated to the program based on budget estimates. Questioned Costs: Undeterminable Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. Management’s Response: Management is in the process of implementing a method for employees to charge their time to grants, as needed, from the payroll system.
Finding 2024-004
Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Rural Health Care Services Outreach Grant Program Assistance listing number: 93.912 Award year: 7/1/2023 – 6/30/2024 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted that SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Context: Seven of seven payroll transactions tested were allocated to the program based on budget estimates. Questioned Costs: Undeterminable Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. Management’s Response: Management is in the process of implementing a method for employees to charge their time to grants, as needed, from the payroll system.
Finding 2024-004
Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Rural Health Care Services Outreach Grant Program Assistance listing number: 93.912 Award year: 7/1/2023 – 6/30/2024 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted that SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Context: Seven of seven payroll transactions tested were allocated to the program based on budget estimates. Questioned Costs: Undeterminable Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. Management’s Response: Management is in the process of implementing a method for employees to charge their time to grants, as needed, from the payroll system.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-004
Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Rural Health Care Services Outreach Grant Program Assistance listing number: 93.912 Award year: 7/1/2023 – 6/30/2024 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted that SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Context: Seven of seven payroll transactions tested were allocated to the program based on budget estimates. Questioned Costs: Undeterminable Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. Management’s Response: Management is in the process of implementing a method for employees to charge their time to grants, as needed, from the payroll system.
Finding 2024-004
Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Rural Health Care Services Outreach Grant Program Assistance listing number: 93.912 Award year: 7/1/2023 – 6/30/2024 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted that SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Context: Seven of seven payroll transactions tested were allocated to the program based on budget estimates. Questioned Costs: Undeterminable Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. Management’s Response: Management is in the process of implementing a method for employees to charge their time to grants, as needed, from the payroll system.
Finding 2024-004
Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Rural Health Care Services Outreach Grant Program Assistance listing number: 93.912 Award year: 7/1/2023 – 6/30/2024 Criteria: According to 2 CFR Part 200.403, to be allowable under federal awards, costs must be adequately documented, be necessary and reasonable for the performance of the federal award, and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Additionally, according to 2 CFR Part 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated, and comply with established accounting policies and practices of the entity. Condition: Accurate and complete records to support disbursements were not maintained for the program. We specifically noted that SFRC is currently allocating payroll costs to the program based on budget estimates. There is not a process in place to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Context: Seven of seven payroll transactions tested were allocated to the program based on budget estimates. Questioned Costs: Undeterminable Cause: SFRC has not developed a process to compare the budget estimates to actual time and effort to ensure that budget estimates are accurate. Effect: SFRC may not be able to demonstrate that costs charged to federal programs are allowable. Auditor’s Recommendation: SFRC should implement a process of comparing actual time and effort of employees to SFRC’s budget estimates at least bi-annually. Alternatively, SFRC could require employees to report their actual daily time on federal awards to ensure amounts charged are accurate and properly allocated. Management’s Response: Management is in the process of implementing a method for employees to charge their time to grants, as needed, from the payroll system.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Finding 2024-005
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.