Audit 54891

FY End
2022-06-30
Total Expended
$6.71M
Findings
28
Programs
2
Organization: Pacific Library Partnership (CA)
Year: 2022 Accepted: 2023-05-11
Auditor: Jjacpa INC

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
58142 2022-001 Material Weakness - P
58143 2022-001 Material Weakness - P
58144 2022-001 Material Weakness - P
58145 2022-001 Material Weakness - P
58146 2022-001 Material Weakness - P
58147 2022-001 Material Weakness - P
58148 2022-001 Material Weakness - P
58149 2022-001 Material Weakness - P
58150 2022-001 Material Weakness - P
58973 2022-001 Material Weakness - P
58974 2022-001 Material Weakness - P
58975 2022-001 Material Weakness - P
58976 2022-001 Material Weakness - P
58977 2022-001 Material Weakness - P
634584 2022-001 Material Weakness - P
634585 2022-001 Material Weakness - P
634586 2022-001 Material Weakness - P
634587 2022-001 Material Weakness - P
634588 2022-001 Material Weakness - P
634589 2022-001 Material Weakness - P
634590 2022-001 Material Weakness - P
634591 2022-001 Material Weakness - P
634592 2022-001 Material Weakness - P
635415 2022-001 Material Weakness - P
635416 2022-001 Material Weakness - P
635417 2022-001 Material Weakness - P
635418 2022-001 Material Weakness - P
635419 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
45.310 Grants to States $86,512 Yes 1
45.313 Laura Bush 21st Century Librarian Program $85,219 - 0

Contacts

Name Title Type
T662KNH23U15 Andrew Yon Auditee
6503562134 Brett Jones Auditor
No contacts on file

Notes to SEFA

Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity ofthe Partnership and is presented on the accrual basis of accounting. The information in this schedule ispresented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200,Uniform Administrative Requirements, Cost Principles, and Audit requirements for Federal Awards(Uniform Guidance). Therefore, some amounts presented in this schedule may differ from amountspresented in, or used in the preparation of, the Basic financial statements. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate.

Finding Details

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.
Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an 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. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.