U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-004 Lack of Documented Approval
Criteria: Per 2 CFR §200.303, the entity must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and the terms and conditions of the award. Adequate documentation of approvals is a fundamental internal control to ensure expenditures are necessary, allowable, and properly authorized.
Condition: During our testing of expenditures charged to the Centers for Independent Living funded by the U.S. Department of Health and Human Services, we noted that the League did not maintain documented evidence of management approval prior to incurring or paying costs. The transactions reviewed lacked documented authorizations, supervisor sign-offs, or other documentation showing formal approval.
Cause: The lack of documented approval appears to be due to inconsistent application of internal controls and the absence of a standardized process for documenting expenditure authorization for federal programs.
Effect: Without documented approval, there is an increased risk that unallowable or unauthorized expenditures could be charged to the federal award. It also weakens the audit trail and compliance with Uniform Guidance requirements.
Questioned Costs: None noted.
Recommendation: We recommend the League implement and enforce a formal process requiring documented pre-approval of all expenditures charged to federal programs. This may include standardized approval forms or electronic workflows that clearly demonstrate appropriate review and authorization prior to payment.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-005 Lack of Written Allocation Plan for Shared Costs
Criteria: In accordance with 2 CFR §200.405(d), any cost allocated to a federal award must be allocable, reasonable, and based on a method that is supported and consistently applied. In addition, 2 CFR §200.403(g) requires that costs be adequately documented. A written allocation plan is essential to demonstrate that the allocation of shared costs is equitable and in compliance with Uniform Guidance.
Condition: During our audit of federal award expenditures, we found that the Organization did not maintain a written cost allocation plan to support how shared costs, such as payroll, health insurance, and retirement, were distributed across programs, including federal awards. While costs were charged to various funding sources, no formal documentation existed to describe the basis or methodology for those allocations.
Cause: The League relied on informal practices, but did not document or formalize the methodology in a written plan. As a result, there was no consistent or verifiable support for how shared costs were distributed.
Effect: Without a written allocation plan, there is an increased risk that shared costs may be allocated inconsistently or inappropriately to federal awards, potentially resulting in noncompliance with federal costs principles and questioned costs.
Questioned Costs: None noted.
Recommendation: We recommend that the League develop and implement a written cost allocation plan that outlines the basis for distributing shared costs, including the allocation methodology, the types of costs involved, and the programs affected. The plan should be reviewed periodically and updated as necessary to reflect changes in funding or operations. Supporting documentation for allocations should be maintained and readily available for audit purposes.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-006 Lack of Documentation for Suspension and Debarment Verification
Criteria: Per 2 CFR §180.300 and 2 CFR §200.214, entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. Entities must verify a vendor's status using SAM.gov and maintain documentation as evidence of compliance with this requirement.
Condition: During our audit procedures related to procurement under federal awards, we noted that the League did not maintain documentation showing that vendors and contractors paid with federal funds were checked against the System for Award Management (SAM.gov) to verify they were not suspended or debarred. While management stated that vendors are routinely reviewed on SAM.gov prior to engagement, there was no evidence, such as printouts, screenshots, or other records, retained to support that the checks had occurred.
Cause: The League did not have a formal process in place to document and retain evidence of suspension and debarment checks. Verification procedures were informal and not consistently recorded.
Effect: Without documented evidence of suspension and debarment checks, the League cannot demonstrate compliance with federal procurement requirements. This increases the risk that federal funds could be paid to ineligible vendors, which may result in questioned costs or noncompliance findings.
Questioned Costs: None noted.
Recommendation: We recommend the League establish and implement a formal policy requiring documentation of all SAM.gov suspension and debarment checks for vendors paid with federal funds. This may include saving screenshots or printouts of the SAM.gov search results, retaining vendor verification logs, or using automated tools if available. Documentation should be maintained in accordance with federal record retention requirements.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-007 Missing Supporting Documentation for Federal Reimbursement Claims
Criteria: Per 2 CFR §200.333 (now §200.334), financial records, supporting documents, statistical records, and all other records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report. Furthermore, 2 CFR §200.302(b)(3) requires recipients to maintain records that adequately identify the source and application of funds for federally funded activities.
Condition: During our audit of the Centers for Independent Living funded by the U.S. Department of Health and Human Services, we noted that the League did not retain adequate supporting documentation for reimbursement claims submitted during the year. Specifically, for October - December 2023 reimbursement claims tested, the actual claim forms submitted to the funding agency were missing.
Cause: The missing documentation appears to have resulted from an inadequate document retention process and a lack of oversight in ensuring that federal claim records were properly filed and stored.
Effect: The absence of supporting documentation for submitted claims limits the League’s ability to demonstrate compliance with federal requirements and increases the risk of questioned costs. It also impairs transparency and accountability for federal funds.
Questioned Costs: $118,023 for October – December 2023 claims.
Recommendation: We recommend the League strengthen its grant management procedures by implementing a centralized tracking system for grant expenditures and claims. Staff responsible for managing grants should receive training on claiming procedures and grant deadlines, and a periodic review of unclaimed eligible expenditures should be performed to ensure timely reimbursement.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-003 Inaccurate Preparation of the Schedule of Expenditures of Federal Awards (SEFA)
Criteria: Per 2 CFR §200.510(b), the auditee must prepare a SEFA that includes the total federal awards expended, the name of the federal agency, the Assistance Listing Number, the pass-through entity identifying number (if applicable), and other relevant details to ensure complete and accurate reporting.
Condition: During our audit of the federal awards received by the League, we noted that the SEFA was not prepared in accordance with the requirements of 2 CFR Part 200, Subpart F. Specifically, the initial SEFA provided to auditors omitted two federal programs and included inaccurate amounts for one other programs. In addition, required elements for the federal agency and pass through entities were missing.
Cause: The errors occurred due to a lack of formal procedures and oversight in compiling and reviewing the SEFA. The League relied on documents that were not reconciled to the general ledger or grant agreements.
Effect: Errors in the preparation of the SEFA could lead funding agencies to misinterpret the level of spending for a particular program for the period under audit. Additionally, the identification of major federal award programs chosen for specific compliance testing could be erroneous, depending on the misstatement in the total amount of federal expenditures for the year.
Questioned Costs: None noted.
Recommendation: We recommend that the League implement a formal process for preparing the SEFA that includes reconciling the schedule to the general ledger and grant records. In addition, staff responsible for federal grant reporting should receive training on SEFA preparation requirements under 2 CFR Part 200. Views of Rsponsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-004 Lack of Documented Approval
Criteria: Per 2 CFR §200.303, the entity must establish and maintain effective internal controls over federal awards that provide reasonable assurance that the entity is managing the award in compliance with federal statutes, regulations, and the terms and conditions of the award. Adequate documentation of approvals is a fundamental internal control to ensure expenditures are necessary, allowable, and properly authorized.
Condition: During our testing of expenditures charged to the Centers for Independent Living funded by the U.S. Department of Health and Human Services, we noted that the League did not maintain documented evidence of management approval prior to incurring or paying costs. The transactions reviewed lacked documented authorizations, supervisor sign-offs, or other documentation showing formal approval.
Cause: The lack of documented approval appears to be due to inconsistent application of internal controls and the absence of a standardized process for documenting expenditure authorization for federal programs.
Effect: Without documented approval, there is an increased risk that unallowable or unauthorized expenditures could be charged to the federal award. It also weakens the audit trail and compliance with Uniform Guidance requirements.
Questioned Costs: None noted.
Recommendation: We recommend the League implement and enforce a formal process requiring documented pre-approval of all expenditures charged to federal programs. This may include standardized approval forms or electronic workflows that clearly demonstrate appropriate review and authorization prior to payment.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-005 Lack of Written Allocation Plan for Shared Costs
Criteria: In accordance with 2 CFR §200.405(d), any cost allocated to a federal award must be allocable, reasonable, and based on a method that is supported and consistently applied. In addition, 2 CFR §200.403(g) requires that costs be adequately documented. A written allocation plan is essential to demonstrate that the allocation of shared costs is equitable and in compliance with Uniform Guidance.
Condition: During our audit of federal award expenditures, we found that the Organization did not maintain a written cost allocation plan to support how shared costs, such as payroll, health insurance, and retirement, were distributed across programs, including federal awards. While costs were charged to various funding sources, no formal documentation existed to describe the basis or methodology for those allocations.
Cause: The League relied on informal practices, but did not document or formalize the methodology in a written plan. As a result, there was no consistent or verifiable support for how shared costs were distributed.
Effect: Without a written allocation plan, there is an increased risk that shared costs may be allocated inconsistently or inappropriately to federal awards, potentially resulting in noncompliance with federal costs principles and questioned costs.
Questioned Costs: None noted.
Recommendation: We recommend that the League develop and implement a written cost allocation plan that outlines the basis for distributing shared costs, including the allocation methodology, the types of costs involved, and the programs affected. The plan should be reviewed periodically and updated as necessary to reflect changes in funding or operations. Supporting documentation for allocations should be maintained and readily available for audit purposes.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-006 Lack of Documentation for Suspension and Debarment Verification
Criteria: Per 2 CFR §180.300 and 2 CFR §200.214, entities are prohibited from contracting with or making subawards to parties that are suspended or debarred. Entities must verify a vendor's status using SAM.gov and maintain documentation as evidence of compliance with this requirement.
Condition: During our audit procedures related to procurement under federal awards, we noted that the League did not maintain documentation showing that vendors and contractors paid with federal funds were checked against the System for Award Management (SAM.gov) to verify they were not suspended or debarred. While management stated that vendors are routinely reviewed on SAM.gov prior to engagement, there was no evidence, such as printouts, screenshots, or other records, retained to support that the checks had occurred.
Cause: The League did not have a formal process in place to document and retain evidence of suspension and debarment checks. Verification procedures were informal and not consistently recorded.
Effect: Without documented evidence of suspension and debarment checks, the League cannot demonstrate compliance with federal procurement requirements. This increases the risk that federal funds could be paid to ineligible vendors, which may result in questioned costs or noncompliance findings.
Questioned Costs: None noted.
Recommendation: We recommend the League establish and implement a formal policy requiring documentation of all SAM.gov suspension and debarment checks for vendors paid with federal funds. This may include saving screenshots or printouts of the SAM.gov search results, retaining vendor verification logs, or using automated tools if available. Documentation should be maintained in accordance with federal record retention requirements.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Health and Human Services - 93.432 Center for Independent Living
2024-007 Missing Supporting Documentation for Federal Reimbursement Claims
Criteria: Per 2 CFR §200.333 (now §200.334), financial records, supporting documents, statistical records, and all other records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report. Furthermore, 2 CFR §200.302(b)(3) requires recipients to maintain records that adequately identify the source and application of funds for federally funded activities.
Condition: During our audit of the Centers for Independent Living funded by the U.S. Department of Health and Human Services, we noted that the League did not retain adequate supporting documentation for reimbursement claims submitted during the year. Specifically, for October - December 2023 reimbursement claims tested, the actual claim forms submitted to the funding agency were missing.
Cause: The missing documentation appears to have resulted from an inadequate document retention process and a lack of oversight in ensuring that federal claim records were properly filed and stored.
Effect: The absence of supporting documentation for submitted claims limits the League’s ability to demonstrate compliance with federal requirements and increases the risk of questioned costs. It also impairs transparency and accountability for federal funds.
Questioned Costs: $118,023 for October – December 2023 claims.
Recommendation: We recommend the League strengthen its grant management procedures by implementing a centralized tracking system for grant expenditures and claims. Staff responsible for managing grants should receive training on claiming procedures and grant deadlines, and a periodic review of unclaimed eligible expenditures should be performed to ensure timely reimbursement.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind
U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant
2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse
Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period.
Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025.
Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC.
Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding.
Questioned Costs: None noted.
Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline.
Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.