2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-002 - Internal Control over Compliance and Compliance with Reporting Information on the Federal Program: United States Department of Health and Human Services Assistance Listing Numbers: 93.650 Accountable Health Communities 93.391 Activities to Support State, Tribal, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crises 93.558 Temporary Assistance for Needy Families 93.667 Social Services Block Grant 93.738 Racial & Ethnic Approaches to Community Health; Program Solely Funded by Public Prevention Health Funds 93.044 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.052 National Family Caregiver Support 93.268 Immunization Cooperative Agreements United States Department of Housing and Urban Development Assistance Listing Number: 14.218 Community Development Block Grants United States Department of Homeland Security Assistance Listing Number: 97.024 Emergency Food and Shelter Criteria: In accordance with CFR §200.303(a), Internal Controls, the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO)…”Additionally, in accordance with CFR §200.303(a), Monitoring and reporting program performance, the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity…”CFR Section §200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section §200.502 Basis for determining Federal awards expended.” The schedule must provide total Federal awards expended for each individual Federal program. In accordance with CFR §200.302 Financial Management, a non-federal entity's financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal provide for the following: Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §200.328 Financial Reporting and §200.329 Monitoring and Reporting Program Performance.Records that identify adequately the source and application of funds for federally funded activities. Effective control over, and accountability for, all funds, property, and other assets. United Way of Greater Cleveland is required to submit its Single Audit Report to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the Auditor’s report, or within nine months after the close of the Auditee’s fiscal year, whichever is earlier. Condition: Therefore, the submission to the Federal Audit Clearing House is subsequent to both 30 days from the date of the receipt of the financial statements and nine months after year end and is therefore considered a late submission. Cause: During the year ended June 30, 2023, United way of Greater Cleveland migrated general ledger financial reporting systems, which caused delays in the closing and financial audit process. Subsequent to June 30, 2023, United Way of Greater Cleveland experienced turnover in certain programmatic staff, which further delayed certain procedures related to ensuring sufficiency and accuracy of the SEFA, thus causing delays in the audit process. Effect: There was no effect due to the late submission of the report. Questioned Costs: There are no questioned costs related to the items described above. Context: The conditions outlined above are based on our testing of the United Way of Greater Cleveland’s major programs and our overall testing of the accuracy of the SEFA. The nature of this finding is detailed in the condition section above.Repeat Finding: his is not a repeat finding. Recommendation:We recommend management address the staffing considerations to ensure the documented policies and procedures can be performed as prescribed and on a timely basis to allow for prompt submission to the FAC. Views of Responsible Officials: United Way of Greater Cleveland’s management agrees with the finding and recommendations set forth within and has developed a corrective action.
2023-004 Material Weakness in Internal Control and Compliance over Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.558, Temporary Assistance for Needy Families Cluster Criteria or Specific Requirement - OMB Circular A-122, Costs Principles for Non-Profit Organizations requires specific compliance with the provisions of allowable costs and activities. The Organization is responsible for having internal controls designed to ensure compliance with this provision. Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, require that, among other things, participants in the program meet certain eligibility requirements. In compliance with 2 CFR Part 200, Subpart D, Performance and Financial Monitoring and Reporting § 200.329, financial records, supporting documents, statistical records, and all other non-federal entity 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. Condition - During our testing of participant eligibility, we noted that certain required documentation for participation in the program had not been obtained and retained in the participant’s file. Cause - There is a lack of sufficient adherence to internal controls over document retention, independent review and approval of required items, and the organization and accuracy of supporting documentation. Effect - Lack of supporting documentation could result in the Organization being required to return funds received for providing services to ineligible participants. Additionally, the funding agency could impose compliance actions against the Organization. Questioned Costs - $180,071 Context - As part of our audit procedures, we sampled a total of 25 participants to test internal controls over compliance and compliance with the eligibility of federal awards. During our testing of participant eligibility, we noted the following deviations: - Three selections in our statistically valid sample lacked appropriate documentation to substantiate the participants’ health records were obtained within 60 days of enrollment in the program and subsequently retained by the Organization. Repeat Finding - No Recommendation - The Organization should implement controls and procedures for obtaining and retaining supporting documentation for all participants as required by the specific provisions of each contract or grant agreement pertaining to the federal program. Procedures should include the implementation of controls over document retention that would prevent acceptance into the program until all supporting documentation has been verified by an individual independent of the admission process. Views of Responsible Officials and Planned Corrective Actions - Out of over 182 compliance records requested, the Organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access to updated health assessments. We have been directed by the funding agency never to exclude these youth from participation for an inability to obtain a health assessment. BGCP has already taken steps to address these issues. The funding agency, PHMC, has begun sending monthly compliance reports. Over the last three months, we have collected 42% of missing health assessments organization-wide. Additionally, on our recent FY24 Admin review from PHMC, which included a full compliance report, all of our sites received overall scores of above 95%. We will continue to monitor compliance and follow-up with youth and families to complete needed items.
2023-004 Material Weakness in Internal Control and Compliance over Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program: 93.558, Temporary Assistance for Needy Families Cluster Criteria or Specific Requirement - OMB Circular A-122, Costs Principles for Non-Profit Organizations requires specific compliance with the provisions of allowable costs and activities. The Organization is responsible for having internal controls designed to ensure compliance with this provision. Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, require that, among other things, participants in the program meet certain eligibility requirements. In compliance with 2 CFR Part 200, Subpart D, Performance and Financial Monitoring and Reporting § 200.329, financial records, supporting documents, statistical records, and all other non-federal entity 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. Condition - During our testing of participant eligibility, we noted that certain required documentation for participation in the program had not been obtained and retained in the participant’s file. Cause - There is a lack of sufficient adherence to internal controls over document retention, independent review and approval of required items, and the organization and accuracy of supporting documentation. Effect - Lack of supporting documentation could result in the Organization being required to return funds received for providing services to ineligible participants. Additionally, the funding agency could impose compliance actions against the Organization. Questioned Costs - $180,071 Context - As part of our audit procedures, we sampled a total of 25 participants to test internal controls over compliance and compliance with the eligibility of federal awards. During our testing of participant eligibility, we noted the following deviations: - Three selections in our statistically valid sample lacked appropriate documentation to substantiate the participants’ health records were obtained within 60 days of enrollment in the program and subsequently retained by the Organization. Repeat Finding - No Recommendation - The Organization should implement controls and procedures for obtaining and retaining supporting documentation for all participants as required by the specific provisions of each contract or grant agreement pertaining to the federal program. Procedures should include the implementation of controls over document retention that would prevent acceptance into the program until all supporting documentation has been verified by an individual independent of the admission process. Views of Responsible Officials and Planned Corrective Actions - Out of over 182 compliance records requested, the Organization was unable to provide 3 health assessments, all other requested documentation was provided. The missing health assessments were for high school students, who are not required to provide them to attend school and often do not have access to updated health assessments. We have been directed by the funding agency never to exclude these youth from participation for an inability to obtain a health assessment. BGCP has already taken steps to address these issues. The funding agency, PHMC, has begun sending monthly compliance reports. Over the last three months, we have collected 42% of missing health assessments organization-wide. Additionally, on our recent FY24 Admin review from PHMC, which included a full compliance report, all of our sites received overall scores of above 95%. We will continue to monitor compliance and follow-up with youth and families to complete needed items.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. Specifically, per CFR 200.329(c)(1), “the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcome and productivity…. Reports submitted quarterly or semiannual must be due no later than 30 calendar days after the reporting period.” In addition, Uniform Grant Guidance (2 CFR 200.303) requires nonfederal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Condition: During our testing, we noted some reports tested were not submitted within 30 days after the end of the quarterly reporting period. Questioned costs: None. Context: Two of eight reports tested under ALN 11.437 and two of five reports tested under ALN 11.022 were submitted 1 day after the due date. The ALN 11.437 reports related to the program quarter ended 2/28/2023 and the ALN 11.022 reports related to the program quarter ended 4/30/23. Cause: Reports were likely sent to the Grants Manager on the due date, and therefore were missed or there was not time to adequately review prior to submission by end of day. Effect: The Commission was not in compliance with submitting reports timely. Repeat finding: No Recommendation: We recommend the Commission implement stronger internal monitoring to ensure reports are completed by program managers and submitted to the Grants Manager timely to ensure ample time for internal review and upload to the Federal Agency. Views of responsible officials: There is no disagreement with the audit finding.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: City of Madison, City of Sun Prairie, Wisconsin Department of Workforce Development Award Period: January 1, 2022 through December 31, 2022; September 22, 2021 through December 31, 2024; June 20, 2022 through June 30, 2025 Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in 2 CFR sections 200.328 and 200.329. Condition and Context: A sample of 4 financial and programmatic reports totaling $204,255 was selected for testing from a population of 20 financial and programmatic reports totaling $900,466. The testing found no support of a review and approval for completeness and accuracy. 4 out of 18 financial reports tested had reported amounts that were not supported by the underlying accounting data. 2 of the 4 had expenses recorded as staffing and repairs and maintenance but were reported as supplies. 1 of the 4 had expenses recorded as supplies but reported as personnel. 1 of the 4 reported other subaward costs as subrecipient expenditures. Cause: There are no written procedures for reporting to require internal controls over reporting or documentation supporting reports to be filed and maintained. Recording expenses in the general ledger by award began in the fiscal year. Reports were not reconciled to the general ledger, the general ledger accounts were not structured to match the budgets, and budgets grouped expenses together that should be reported separately. Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval. Questioned Costs: $180,975; $4,462 for expenses that were reported greater than budget without prior approval; $176,157 of reported subrecipient costs that are unsupported in the general ledger; $356 of reported supplies that were repairs and maintenance and not included in the budget. Repeat Finding: No. Recommendation: Internal controls over reporting should be designed, implemented, and documented to ensure compliance with 2 CFR section 200.302(b)(2), including who is responsible, what they are reviewing for, when reviews are to take place, and how documentation of the controls will be maintained. The general ledger should be set up to properly capture and track expenses as well as budgets prepared and approved with the actual costs expected to be incurred. Reports should be reconciled to the general ledger. Budgets should be complete and include all line items and not just include all expenses under supplies. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: City of Madison, City of Sun Prairie, Wisconsin Department of Workforce Development Award Period: January 1, 2022 through December 31, 2022; September 22, 2021 through December 31, 2024; June 20, 2022 through June 30, 2025 Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in 2 CFR sections 200.328 and 200.329. Condition and Context: A sample of 4 financial and programmatic reports totaling $204,255 was selected for testing from a population of 20 financial and programmatic reports totaling $900,466. The testing found no support of a review and approval for completeness and accuracy. 4 out of 18 financial reports tested had reported amounts that were not supported by the underlying accounting data. 2 of the 4 had expenses recorded as staffing and repairs and maintenance but were reported as supplies. 1 of the 4 had expenses recorded as supplies but reported as personnel. 1 of the 4 reported other subaward costs as subrecipient expenditures. Cause: There are no written procedures for reporting to require internal controls over reporting or documentation supporting reports to be filed and maintained. Recording expenses in the general ledger by award began in the fiscal year. Reports were not reconciled to the general ledger, the general ledger accounts were not structured to match the budgets, and budgets grouped expenses together that should be reported separately. Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval. Questioned Costs: $180,975; $4,462 for expenses that were reported greater than budget without prior approval; $176,157 of reported subrecipient costs that are unsupported in the general ledger; $356 of reported supplies that were repairs and maintenance and not included in the budget. Repeat Finding: No. Recommendation: Internal controls over reporting should be designed, implemented, and documented to ensure compliance with 2 CFR section 200.302(b)(2), including who is responsible, what they are reviewing for, when reviews are to take place, and how documentation of the controls will be maintained. The general ledger should be set up to properly capture and track expenses as well as budgets prepared and approved with the actual costs expected to be incurred. Reports should be reconciled to the general ledger. Budgets should be complete and include all line items and not just include all expenses under supplies. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.
Assistance Listing Number(s): 21.027 Name of Federal Program or Cluster: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency: Department of the Treasury Name of Pass-through Entity: City of Madison, City of Sun Prairie, Wisconsin Department of Workforce Development Award Period: January 1, 2022 through December 31, 2022; September 22, 2021 through December 31, 2024; June 20, 2022 through June 30, 2025 Criteria or Specific Requirement: 2 CFR section 200.302(b)(2) requires the financial management system of a non-federal entity to provide for accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in 2 CFR sections 200.328 and 200.329. Condition and Context: A sample of 4 financial and programmatic reports totaling $204,255 was selected for testing from a population of 20 financial and programmatic reports totaling $900,466. The testing found no support of a review and approval for completeness and accuracy. 4 out of 18 financial reports tested had reported amounts that were not supported by the underlying accounting data. 2 of the 4 had expenses recorded as staffing and repairs and maintenance but were reported as supplies. 1 of the 4 had expenses recorded as supplies but reported as personnel. 1 of the 4 reported other subaward costs as subrecipient expenditures. Cause: There are no written procedures for reporting to require internal controls over reporting or documentation supporting reports to be filed and maintained. Recording expenses in the general ledger by award began in the fiscal year. Reports were not reconciled to the general ledger, the general ledger accounts were not structured to match the budgets, and budgets grouped expenses together that should be reported separately. Effect or Potential Effect: Costs may be disallowed if not approved in the budget or over budget without prior approval. Questioned Costs: $180,975; $4,462 for expenses that were reported greater than budget without prior approval; $176,157 of reported subrecipient costs that are unsupported in the general ledger; $356 of reported supplies that were repairs and maintenance and not included in the budget. Repeat Finding: No. Recommendation: Internal controls over reporting should be designed, implemented, and documented to ensure compliance with 2 CFR section 200.302(b)(2), including who is responsible, what they are reviewing for, when reviews are to take place, and how documentation of the controls will be maintained. The general ledger should be set up to properly capture and track expenses as well as budgets prepared and approved with the actual costs expected to be incurred. Reports should be reconciled to the general ledger. Budgets should be complete and include all line items and not just include all expenses under supplies. Views of Responsible Officials: Boys and Girls Club of Dane County, Inc. agrees with the finding and is implementing a grant budget process.
Reference Number: 2023-003 Federal Program Title: Homeland Security Biowatch Program Federal Assistance Listing Number: 97.091 Federal Agency: Department of Homeland Security Pass-Through Entity: N/A Federal Award Number and Year 06OHBIO00009; Fiscal Year 2022-23 Category of Finding: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria In accordance with Title 2 U.S. CFR §200.328, the financial reporting information must be collected with the frequency required by the terms and conditions of the federal award via the OMB-approved common information collection. §200.328 Financial Reporting states: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Furthermore, §200.329(c)(1) states: …Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period... Condition We tested two (2) quarterly financial reports and one (1) out of the two reports was submitted approximately 90 days after the required due date. Cause The District did not have sufficient capacity for the financial reporting of its federal grant programs. As a result, the District was not able to meet federal report submission deadlines. Effect Late reports could delay future grant funding or program renewals. The Federal agency might impose stricter monitoring or sanctions for noncompliance. Questioned Costs Not applicable. Context The District submitted four (4) SF-425 for the ALN 97.001 Homeland Security Biowatch Program in the current fiscal year. Two (2) out of four SF-425 were tested. Recommendation The District should take steps to improve their resource capacity for federal programs by implementing a streamline internal process or dedicating additional resources to ensure timely submissions. Views of Management Views of management and management’s response are reported in Management’s Response and Corrective Action Plan included in a separate section at the end of this report.
2023-006 – Reporting Federal agency: U.S. Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Champaign County, Illinois Pass-Through Number(s): None Reported Award Period: 3/1/22-12/31/24 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: CFR § 200.329 indicates that the non-federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Condition: The Organization did not have an independent review occurring where it could maintain supporting documentation showing an independent review and approval of the H3 grants was occurring prior to the reports being filed. Questioned costs: N/A Context: For 2 of 8 reports selected for testing did not have an independent review occurring so there could be evidence of an independent review occurring prior to the report being filed. Cause: Error by management in having the reports reviewed by someone other than the preparer. Effect: Incorrect or inaccurate reports could be filed if they are not reviewed prior to being filed. Repeat Finding: No Recommendation: We recommend the Organization revise its internal controls to require an independent review of financial and performance reports prior to the reports being filed. The Organization should also ensure appropriate supporting documentation is maintained which shows the person who completed the review as well as the date the review was completed. Views of responsible officials: Company-wide reports are submitted monthly to the Board of Directors for approval. Reports that are submitted are separated by grant, so that the Board of Directors can see the activity in each grant for each month during the fiscal year. The reports submitted to the funders by Marlon Mitchell are taken from the financial reports that are approved by the Board of Directors. In addition, Marlon does not enter the financial information, nor does he prepare the monthly reports submitted to the Board. He serves as a fourth set of eyes on the information before the reports are submitted to the funders. Khayriyah Mitchell enters all of the revenue and expenditures into the accounting system, Shanelle Herman reconciles the bank and credit card accounts and runs the reports for the Board of Directors, the Board reviews and approves the financial statements, and Marlon Mitchell uses the approved financial information to create the reports to the grant funding agencies.
2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. 2 CFR § 200.329(a) provides that the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity. See also § 200.332. 2 CFR § 200.302(b)(2) provides, in part, that the financial management system of each non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329. 2 CFR § 200.332(d) provides, in part, that a pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) reviewing financial and performance reports required by the pass-through entity. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants, with obligations having the same meaning as in 2 CFR §§ 200.343 and 200.1. ODE also requires all allowable grant expenditures obligated by the project end date as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not exclude the prior grant year expenditures obligated during the prior fiscal year, but not paid until after June 30, 2022. This resulted in expenditures being overreported in the amount of $78,795; however, this oversight did not result in additional federal funding. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
2 CFR § 3474.1 provides the Department of Education (DOE) adopts the Office of Management and Budget (OMB) Guidance in 2 CFR part 200, except for 2 CFR § 200.102(a) and 2 CFR § 200.207(a). Thus, this part gives regulatory effect to the OMB guidance and supplements the guidance as needed for the DOE. 2 CFR § 200.329(a) provides that the non-Federal entity is responsible for oversight of the operations of the Federal award supported activities. The non-Federal entity must monitor its activities under Federal awards to assure compliance with applicable Federal requirements and performance expectations are being achieved. Monitoring by the non-Federal entity must cover each program, function or activity. See also § 200.332. 2 CFR § 200.302(b)(2) provides, in part, that the financial management system of each non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329. 2 CFR § 200.332(d) provides, in part, that a pass-through entity must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) reviewing financial and performance reports required by the pass-through entity. The Ohio Department of Education requires school districts to file a Final Expenditure Report each year by September 30, unless stated otherwise in the grant application. ODE further requires subgrantees to obligate funds within the approved project period as set forth in the approved application and to liquidate said obligations not later than 90 days after the end of the project period for electronic applications for grants, with obligations having the same meaning as in 2 CFR §§ 200.343 and 200.1. ODE also requires all allowable grant expenditures obligated by the project end date as designated in the grant agreement to be reported in the FER. The District did file the Final Expenditure Report with ODE before the required reporting deadline, however, due to deficiencies in the internal policies and procedures over Federal compliance, the District did not exclude the prior grant year expenditures obligated during the prior fiscal year, but not paid until after June 30, 2022. This resulted in expenditures being overreported in the amount of $78,795; however, this oversight did not result in additional federal funding. Failure to file accurate financial information in the Final Expenditure Report could lead to material misstatements and could impact future grant funding. The District should review the Final Expenditure Report before submission to help ensure all required amounts are included.
2023-002 Improve Oversight Over Reporting of Federal Awards (Significant Deficiency) Federal Agency: Department of the Treasury Cluster/Program: COVID-19 Coronavirus State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2023 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement A non-federal entity is required to submit a performance report annually using a form or format authorized by OMB (2 CFR section 200.329) based on expenditures reported in the Town’s general ledger. Management of the Town is also responsible for establishing and maintaining effective internal control over compliance with federal requirements that have a direct and material effect on a federal pro¬gram. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of per¬forming their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context In the March 2023 annual performance report, the Town reported expenditures of $239,098 for the MRHS switches project. These expenditures did not occur until fiscal year 2024 and should not have been reported. 2023-002 Improve Oversight Over Reporting of Federal Awards (Significant Deficiency) (Continued) Cause The Town has not established adequate procedures to ensure expenditures reported on the annual report agree with the Town’s general ledger. Effect or Potential Effect The Town is not in compliance with the Uniform Guidance requirements for reporting. Questioned Costs There are no questioned costs as a result of this finding, as these costs were allowable and did occur, but they were reported in the incorrect reporting period. Recommendation The Town should implement controls to ensure that reports are reconciled to the general ledger prior to submission. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Significant Deficiency/ Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline. Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329. Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: No. This appears to be an isolated instance of noncompliance. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-002: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Significant Deficiency/ Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the project performance report by the annual deadline. Criteria: All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. The nonfederal entity must submit performance reports at the interval required by the federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity as outlined in 2 CFR 200.329. Cause: Due to staff turnover the City was unable to access their reporting log in within the required timeframe, and subsequently were also late in submission of the expenditure Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: No. This appears to be an isolated instance of noncompliance. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
CONDITION: The District did not properly record its federal program expenditures for the ESSER and ARP ESER federal grant programs using the various funding source expenditure codes as prescribed by the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. This is a repeat finding from (2022-003) from the previous fiscal year. CRITERIA: The financial management system of the District must provide for 1) identification in it’s accounts, of all Federal awards received and expended and the Federal programs under which they were received, and 2) accurate, current and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in sections 200.328 and 200.329 of the Uniform Guidance. EFFECT: The District was not in compliance with the financial reporting requirements in the Chart of Accounts for PA Local Educational Agencies maintained by the PA Office of the Budget, Office of Comptroller Operations and well as Section 2 CFR 200.302(a) of the Uniform Guidance. CAUSE: The District experienced turnover in key business office personnel during the last two fiscal years, which resulted in errors in posting federal expenditures to the appropriate general ledger account codes. This further lead to inaccurate reporting as outlined above. QUESTIONED COST: None RECOMMENDATION: I recommend that the District properly follow the guidance contained within the PA Office of the Budget, Office of Comptroller Operations Chart of Accounts for recording all expenditures of the District, most specifically, federal program grant expenditures to 1) enhance internal controls for tracking and monitoring federal program expenditures and 2) comply with the recordkeeping requirements for federal funds as specified in 2 CFR Part 200 of the Uniform Guidance and PDE regulations. VIEW OF RESPONSIBLE OFFICIALS: See Correction Action Plan