Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.267 Program: Continuum of Care Program Award/Pass-Through Entity Identifying Numbers: CA0802L9D012113, CA0802L9D012214, CA1348L9D012107, CA1348L9D012208, CA1510L9D012106, CA1510LD012207, CA1883L9D012102, CA1883L9D012203, HHI-23-03, HHI-24-09, HHI-23-13, HHI-24-04 Criteria: Per 2 CFR §200.344(b): “Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award.” Condition: Expenditures were not liquidated within the required timeline after the end of the period of performance. We noted that 3 out of 94 samples selected for testing were not liquidated by the end of the grant period for grants with end dates during 2023. As such reimbursements were not liquidated in accordance with §200.344. Cause: The Village did not have policies and procedures in place to ensure that payments were made within 120 calendar days after the end of the period of performance. Effect or Potential Effect: Without adequate controls in place to timely liquidate expenditures, the Village is not in compliance with §200.344. Questioned Costs: Known Questioned Costs Continuum of Care: $2,616 Likely Questioned Costs Continuum of Care: $435,898 Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Total costs under the program in 2023 were $5,296,450. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that costs are liquidated timely and policies and procedures are updated to ensure all obligations are liquidated within 120 days after the end of the period of performance. Views of Responsible Officials: Management agrees with this finding. Management is updating written procedures regarding liquidation of obligations to ensure obligations are liquidated within 120 days after the end of the period of performance.
Federal Agencies: Department of Housing and Urban Development Federal Assistance Listing Numbers: 14.267 Program: Continuum of Care Program Award/Pass-Through Entity Identifying Numbers: CA0802L9D012113, CA0802L9D012214, CA1348L9D012107, CA1348L9D012208, CA1510L9D012106, CA1510LD012207, CA1883L9D012102, CA1883L9D012203, HHI-23-03, HHI-24-09, HHI-23-13, HHI-24-04 Criteria: Per 2 CFR §200.344(b): “Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award.” Condition: Expenditures were not liquidated within the required timeline after the end of the period of performance. We noted that 3 out of 94 samples selected for testing were not liquidated by the end of the grant period for grants with end dates during 2023. As such reimbursements were not liquidated in accordance with §200.344. Cause: The Village did not have policies and procedures in place to ensure that payments were made within 120 calendar days after the end of the period of performance. Effect or Potential Effect: Without adequate controls in place to timely liquidate expenditures, the Village is not in compliance with §200.344. Questioned Costs: Known Questioned Costs Continuum of Care: $2,616 Likely Questioned Costs Continuum of Care: $435,898 Context: This is a condition identified per review of the Village’s compliance with specified requirements not using a statistically valid sample. Total costs under the program in 2023 were $5,296,450. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that costs are liquidated timely and policies and procedures are updated to ensure all obligations are liquidated within 120 days after the end of the period of performance. Views of Responsible Officials: Management agrees with this finding. Management is updating written procedures regarding liquidation of obligations to ensure obligations are liquidated within 120 days after the end of the period of performance.
2023-014 Period of Performance Assistance Listing No.: 14.267 Continuum of Care Program Condition: The Organization was unable to demonstrate consistent controls over the period of performance requirement. Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award. Questioned Costs There are no questioned costs. Cause: The Organization did not have good controls on ensuring the period of performance requirement was met due to staff turn over. Effect: The Organization could have grant expenditures outside the grant period. Perspective: Thirty-one of forty items selected for testing did not have documentation of the control over compliance with the period of performance requirement. Repeat Finding: This is a repeat finding. See finding 2022-017. Recommendation: In order to prevent future occurences of this deficiency, we recommend that management expand controls to ensure that they are able to demonstrate that all expenses meet their procurement policy. Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.
2023-014 Period of Performance Assistance Listing No.: 14.267 Continuum of Care Program Condition: The Organization was unable to demonstrate consistent controls over the period of performance requirement. Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award. Questioned Costs There are no questioned costs. Cause: The Organization did not have good controls on ensuring the period of performance requirement was met due to staff turn over. Effect: The Organization could have grant expenditures outside the grant period. Perspective: Thirty-one of forty items selected for testing did not have documentation of the control over compliance with the period of performance requirement. Repeat Finding: This is a repeat finding. See finding 2022-017. Recommendation: In order to prevent future occurences of this deficiency, we recommend that management expand controls to ensure that they are able to demonstrate that all expenses meet their procurement policy. Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.
2023-014 Period of Performance Assistance Listing No.: 14.267 Continuum of Care Program Condition: The Organization was unable to demonstrate consistent controls over the period of performance requirement. Criteria: The requirements for the period of performance are contained in 2 CFR section 200.1 Definitions for “budget period,” “financial obligations,” “period of performance,” 2 CFR section 200.308 (revision of budget and program plans), 2 CFR section 200.309 (modifications to period of performance), 2 CFR section 200.344 (closeout), program legislation, federal awarding agency regulations; and the terms and conditions of the award. Questioned Costs There are no questioned costs. Cause: The Organization did not have good controls on ensuring the period of performance requirement was met due to staff turn over. Effect: The Organization could have grant expenditures outside the grant period. Perspective: Thirty-one of forty items selected for testing did not have documentation of the control over compliance with the period of performance requirement. Repeat Finding: This is a repeat finding. See finding 2022-017. Recommendation: In order to prevent future occurences of this deficiency, we recommend that management expand controls to ensure that they are able to demonstrate that all expenses meet their procurement policy. Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
2023-002 – Internal Control over Compliance and Compliance with Period of Performance Information on the Major Federal Program - Federal Agency: United States Agency for International Development (USAID) Program Name: USAID Foreign Assistance for Program Overseas Assistance Listing Number: 98.001 Award Number: Various Award Period: Various Criteria – A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award, only to the extent that they would have been allowable if incurred after the date of the Federal award and only with the written approval of the Federal awarding agency. Additionally, the Uniform Guidance in 2 CFR Section 200.344(b), states that unless the federal awarding agency or pass-through entity authorized an extension, a non-Federal entity must liquidate all financial obligations incurred under the Federal award not later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. Further, the Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires the non-federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonable ensure compliance with Federal statutes, regulations, and other terms and conditions of the Federal Award. The Uniform Guidance in 2 CFR Section 200.510 (b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR Section 200.502 Basis for determining Federal awards expended.” The SEFA must provide total Federal awards expended for each individual Federal program. Condition – During our testing, we identified one (1) out of 40 sampled transactions was incurred outside the period of performance. Corus did not obtain written approval from the federal awarding agency for the specific project. As a result, total expenditure totaling $106,400 was improperly included in the SEFA. Cause - The internal controls established for the review and reconciliation of the SEFA to the underlying accounting records were not consistently followed to ensure accurate charging of expenditures to the SEFA in the correct period. Questioned Costs - None. Context – This is a condition identified per review of Corus’ compliance with the specified requirements. Total expenditures of the specific project charged to the program was $106,400. These charges were removed from the SEFA presented for the year ended September 30, 2023. Effect - Failure to properly review and support expenditures reported in the SEFA can result in inaccurate reporting and non-compliance with laws and regulations. Repeat Finding - This is not a repeat finding. Recommendation - Internal controls should be designed to prevent, detect and correct errors and/or omissions in a timely manner. Without adequate controls, Corus cannot provide reasonable assurance that the SEFA is fairly presented. We recommend management to strengthen its internal control to ensure complete and accurate SEFA. Views of Responsible Officials - Corus management agrees with the findings and recommendations. The planned corrective actions are presented in Corus management’s corrective action plan attached as Appendix B to the Single Audit Report.
Finding Number: 2023-001 Federal Program: COVID-19 ARP Elementary and Secondary School Emergency Relief Federal Award Identification Number and Year: N/A, 2023 Assistance Listing Number (ALN): 84.425U Federal Awarding Agency: U.S. Department of Education Compliance Requirement: Reporting – Final Expenditure Report Pass-through Entity: Ohio Department of Education Repeat Finding: No Significant Deficiency and Noncompliance – Reporting of Final Expenditure Report Criteria: 2 C.F.R. § 3474.1 gives regulatory effect to the Department of Education for 2 C.F.R. § 200.302(b)(2) which states, in part, the financial management system of each non-Federal entity must provide for the 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. 2 C.F.R. § 200.328 states, in part, 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. 2 C.F.R. § 200.344(a) states, in part, a subrecipient must submit to the pass-through entity, no later than 90 calendar days (or an earlier date as agreed upon by the pass-through entity and subrecipient) after the end date of the period of performance, all financial, performance, and other reports as required by the terms and conditions of the Federal award. Ohio Department of Education Grants Manual requires a final expenditure report (FER) to be submitted to show how grant funds were expended during the grant period for each project immediately after all financial obligations have been liquidated. FERs are to be submitted by September 30. Condition: The Academy did not start and submit the FER until October 3, 2022, three days after the deadline of September 30, 2022. Questioned Costs: None. Identification of How Questioned Costs Were Computed: N/A Context: Auditor reviewed the FER via CCIP and noted the Academy did not start and submit the FER until October 3, 2022, which was three days after the deadline of September 30, 2022. Cause and Effect: The Academy did not have procedures in place to review and submit the Final Expenditure Report timely. As a result, the Academy filed the Final Expenditure Report after the required due date. Recommendation: We recommend that the Academy implement a process to ensure that the Final Expenditure Report is filed by the required due date. Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.344(b), unless the federal awarding agency or pass-through entity authorizes an extension, a nonfederal entity must liquidate all financial obligations incurred under the federal award no later than 120 calendar days after the end of the period of performance, as specified in the terms and conditions of the federal award. However, as outlined within the grant award from the Michigan Department of Health and Human Services and more restrictive than 2 CFR 200.344(b), the City must liquidate within 60 days after the State's fiscal year end any unpaid year-end commitments and obligations. Any obligation remaining unliquidated after 60 days from the end of the period shall revert to the State for disposition in accordance with applicable state and/or federal requirements, except as specifically authorized in writing by the department. Condition - The City did not have adequate controls in place to ensure obligations were liquidated (paid) within the required 60 days. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below. Context - Testing revealed 3 invoices out of 25 were liquidated after the required 60 days for the performance period ended September 30, 2022. Based on email communication received by the City from the Michigan Department of Health and Human Services, the department granted the City retroactive approval to allow for the expenses despite being liquidated after the 60-day period. As a result, no questioned costs are reported. Cause and Effect - Failure to comply with the terms and conditions of the grant agreement, including the liquidation provisions, may result in disallowed costs and the need to repay the funder for such costs. Recommendation - We recommend the City ensure controls are in place to comply with liquidation requirements outlined in the award agreements and/or Uniform Guidance issued by 0MB (whichever is more restrictive). Views of Responsible Officials and Planned Corrective Actions - The OCFO will work with the Health Department to implement additional controls to ensure all subrecipients and contractors submit invoices timely and that they are reviewed, approved, and processed for payment prior to the 60-day liquidation requirement period.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.344(b), unless the federal awarding agency or pass-through entity authorizes an extension, a nonfederal entity must liquidate all financial obligations incurred under the federal award no later than 120 calendar days after the end of the period of performance, as specified in the terms and conditions of the federal award. However, as outlined within the grant award from the Michigan Department of Health and Human Services and more restrictive than 2 CFR 200.344(b), the City must liquidate within 60 days after the State's fiscal year end any unpaid year-end commitments and obligations. Any obligation remaining unliquidated after 60 days from the end of the period shall revert to the State for disposition in accordance with applicable state and/or federal requirements, except as specifically authorized in writing by the department. Condition - The City did not have adequate controls in place to ensure obligations were liquidated (paid) within the required 60 days. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below. Context - Testing revealed 3 invoices out of 25 were liquidated after the required 60 days for the performance period ended September 30, 2022. Based on email communication received by the City from the Michigan Department of Health and Human Services, the department granted the City retroactive approval to allow for the expenses despite being liquidated after the 60-day period. As a result, no questioned costs are reported. Cause and Effect - Failure to comply with the terms and conditions of the grant agreement, including the liquidation provisions, may result in disallowed costs and the need to repay the funder for such costs. Recommendation - We recommend the City ensure controls are in place to comply with liquidation requirements outlined in the award agreements and/or Uniform Guidance issued by 0MB (whichever is more restrictive). Views of Responsible Officials and Planned Corrective Actions - The OCFO will work with the Health Department to implement additional controls to ensure all subrecipients and contractors submit invoices timely and that they are reviewed, approved, and processed for payment prior to the 60-day liquidation requirement period.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.344(b), unless the federal awarding agency or pass-through entity authorizes an extension, a nonfederal entity must liquidate all financial obligations incurred under the federal award no later than 120 calendar days after the end of the period of performance, as specified in the terms and conditions of the federal award. However, as outlined within the grant award from the Michigan Department of Health and Human Services and more restrictive than 2 CFR 200.344(b), the City must liquidate within 60 days after the State's fiscal year end any unpaid year-end commitments and obligations. Any obligation remaining unliquidated after 60 days from the end of the period shall revert to the State for disposition in accordance with applicable state and/or federal requirements, except as specifically authorized in writing by the department. Condition - The City did not have adequate controls in place to ensure obligations were liquidated (paid) within the required 60 days. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below. Context - Testing revealed 3 invoices out of 25 were liquidated after the required 60 days for the performance period ended September 30, 2022. Based on email communication received by the City from the Michigan Department of Health and Human Services, the department granted the City retroactive approval to allow for the expenses despite being liquidated after the 60-day period. As a result, no questioned costs are reported. Cause and Effect - Failure to comply with the terms and conditions of the grant agreement, including the liquidation provisions, may result in disallowed costs and the need to repay the funder for such costs. Recommendation - We recommend the City ensure controls are in place to comply with liquidation requirements outlined in the award agreements and/or Uniform Guidance issued by 0MB (whichever is more restrictive). Views of Responsible Officials and Planned Corrective Actions - The OCFO will work with the Health Department to implement additional controls to ensure all subrecipients and contractors submit invoices timely and that they are reviewed, approved, and processed for payment prior to the 60-day liquidation requirement period.
Assistance Listing Number, Federal Agency, and Program Name - ALN 10.557, Department of Agriculture, Special Supplemental Nutrition Program for Women, Infants and Children (WIC) Federal Award Identification Number and Year - 213MI013W5003, 212MI003W1003, program years 2022 and 2023 Pass-through Entity - Michigan Department of Health and Human Services Finding Type - Material weakness and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per 2 CFR 200.344(b), unless the federal awarding agency or pass-through entity authorizes an extension, a nonfederal entity must liquidate all financial obligations incurred under the federal award no later than 120 calendar days after the end of the period of performance, as specified in the terms and conditions of the federal award. However, as outlined within the grant award from the Michigan Department of Health and Human Services and more restrictive than 2 CFR 200.344(b), the City must liquidate within 60 days after the State's fiscal year end any unpaid year-end commitments and obligations. Any obligation remaining unliquidated after 60 days from the end of the period shall revert to the State for disposition in accordance with applicable state and/or federal requirements, except as specifically authorized in writing by the department. Condition - The City did not have adequate controls in place to ensure obligations were liquidated (paid) within the required 60 days. Questioned Costs - None Identification of How Questioned Costs Were Computed - Refer to context below. Context - Testing revealed 3 invoices out of 25 were liquidated after the required 60 days for the performance period ended September 30, 2022. Based on email communication received by the City from the Michigan Department of Health and Human Services, the department granted the City retroactive approval to allow for the expenses despite being liquidated after the 60-day period. As a result, no questioned costs are reported. Cause and Effect - Failure to comply with the terms and conditions of the grant agreement, including the liquidation provisions, may result in disallowed costs and the need to repay the funder for such costs. Recommendation - We recommend the City ensure controls are in place to comply with liquidation requirements outlined in the award agreements and/or Uniform Guidance issued by 0MB (whichever is more restrictive). Views of Responsible Officials and Planned Corrective Actions - The OCFO will work with the Health Department to implement additional controls to ensure all subrecipients and contractors submit invoices timely and that they are reviewed, approved, and processed for payment prior to the 60-day liquidation requirement period.
Finding 2023-002 – Significant Deficiency Assistance List Number: 97.039 – Hazzard Mitigation Grant Pass-through Agency: California Governor’s Office of Emergency Services, FEMA-4344-DR-CA. Compliance Requirement: Reporting. Condition: The District did not provide project closeout materials to the pass-through agency within 90 days of the end of the period of performance so the pass-through agency could prepare the closeout reporting within 120 days of the end of the period of performance. Criteria: The Notice of Funding Opportunity indicates: “In addition, pass-through entities are responsible for closing out their subawards as described in 2 C.F.R. § 200.344; subrecipients are still required to submit closeout materials within 90 calendar days of the period of performance end date. When a subrecipient completes all closeout requirements, pass-through entities must promptly complete all closeout actions for subawards in time for the recipient to submit all necessary documentation and information to FEMA during the closeout of the prime award.” Cause: The District’s staff were waiting for a requested extension for the period of performance from the pass-through agency and assumed the closeout reporting would not be necessary. Effect: The District is not in compliance with the terms and conditions of the federal award. Recommendation: We understand the District provided the information to the pass-through agency necessary to complete the closeout reporting on November 30, 2023. Views of Responsible Officials and Planned Corrective Actions: Management’s response and planned corrective action is included in the Corrective Action Plan included at the end of the report.
FINDING: 2023-004 – Internal Control and Compliance over Period of Performance Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Community and Economic Development Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023). Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance. Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance. Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
FINDING: 2023-004 – Internal Control and Compliance over Period of Performance Federal Agency: Department of Health and Human Services Pass-through Agency: Pennsylvania Department of Community and Economic Development Program: 93.569 Community Services Block Grant and 93.569 COVID-19: Community Services Block Grant Statement of Condition: The Partnership drew federal CSBG funds in December 2022 in the amount of $36,853 to be used for an equipment purchase. The funds were not yet obligated for the purchase, as no contract was in place and Board approval was not yet obtained. In accordance with compliance requirements for CSBG funds, funds granted by the state to subgrantees are available to the subgrantee for obligation during the federal fiscal year that the grant was made and in the following federal fiscal year. Funds were not obligated within the appropriate time period (as of December 31, 2023). Criteria: In accordance with Uniform Guidance period of performance requirements found in 2 CFR section 200.1, 200.308, 200.309, and 200.344, the Partnership is required to ensure that funds are obligated with the required time frame of the period of performance. Effect: The Partnership was not in compliance with the period of performance requirements of the Uniform Guidance. Cause: Procedures in place to ensure that funds were utilized in the proper period of performance were not adequate. Questioned Costs: Unknown Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Partnership establish procedures to ensure the funds are obligated and utilized in the proper period of performance. Views of responsible officials and planned corrective action: Management agrees with the finding. See attached corrective action plan.
(2023-062) Title: Internal control over Special Education period of performance needs improvement Prior Year Findings: None State Department: Education Administrative and Financial Services State Bureau: Special Services & Inclusive Education General Government Service Center Federal Agency: U.S. Department of Education Assistance Listing Title: Special Education Cluster (IDEA) (COVID-19) Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: See E-93 to E-94 Compliance Area: Allowable costs/cost principles Period of performance Type of Finding: Material weakness Material noncompliance Questioned costs Known Questioned Costs: $2,446,391 Likely Questioned Costs: Undeterminable; the exceptions noted in our sample represent nonroutine transactions; therefore, the projection of questioned costs utilizing the error rate related to known exceptions and amounts tested would not produce a reasonable estimate of likely questioned costs. Criteria: 2 CFR 200.303; 2 CFR 200.344; 2 CFR 200.403; 34 CFR 76.703 and .709 The Department must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Department is managing awards in compliance with Federal statutes, regulations, and the terms and conditions of awards. Unless the Federal awarding agency authorizes an extension, the Department must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. To be allowable under Federal awards, costs must be necessary and reasonable for the performance of the Federal award and be adequately documented. The Department must obligate Federal award funds during the 27-month period of performance, extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the second following fiscal year. Condition: The Department of Education’s (DOE) Office of Special Services & Inclusive Education, in conjunction with the Department of Administrative and Financial Services’ General Government Service Center (GGSC), administers Federal funding received through the Special Education Cluster (SEC) program. The SEC program provides grants to states, and through them to Local Education Agencies (LEAs), to assist in providing special education and related services to eligible children. DOE and GGSC review and approve requests for reimbursement from LEAs and invoices for other costs including payroll, administrative expenditures, and awards to subrecipients of State-level activities. This review includes a determination of whether the costs are obligated within the applicable Federal award’s period of performance through a comparison of billing dates and billing periods to grant award terms. Period of performance compliance requirements applicable to the SEC program in fiscal year 2023 relate to the Federal fiscal year 2021 grant award. The award’s obligation period ended September 30, 2022, and the liquidation period ended 120 calendar days following, on January 28, 2023. The Office of the State Auditor (OSA) tested 43 expenditure transactions that occurred during the Federal fiscal year 2021 grant award’s liquidation period to ensure that the expenditures were obligated and liquidated in accordance with Federal regulations, and identified the following: • Six transactions related to an obligation that occurred after the end of the period of performance. Upon further review, OSA determined that the full obligation included 20 transactions totaling $1.7 million. • Three obligations totaling $742,668 were liquidated after expiration of the liquidation period. The above-noted transactions did not meet the Federal fiscal year 2021 grant award’s period of performance requirements and are not allowable under the terms of the award. As a result, OSA identified questioned costs totaling $2.4 million. OSA selected a non-statistical random sample. Context: In fiscal year 2023, the Department expended $71.6 million in SEC program funds. Of this total, $5.1 million of Federal fiscal year 2021 grant funds was expended during the award’s liquidation period which occurred during fiscal year 2023. The identified questioned costs of $2.4 million represent approximately 47 percent of the award funds expended during the liquidation period. Cause: • Lack of adequate policies and procedures • Lack of supervisory oversight Effect: • Known questioned costs • Potential future questioned costs and disallowances • Noncompliance with Federal regulations Recommendation: We recommend that the Department enhance policies and procedures to ensure that obligation and liquidation of grant funds are made within period of performance requirements established in the terms and conditions of Federal grant awards. Corrective Action Plan: See F-27 Management’s Response: The Department agrees with this finding. The Department will review and implement stronger internal controls to ensure obligations and final payments are made within the period of performance requirements. Regarding the 20 transactions totaling $1.7 million, all expenditures reimbursed were within the period of performance, however there was a lengthy delay in determining the final payment mechanism. Due to this delay, the final obligation date in Advantage was outside of the grant's date of obligation. Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161 (State Number: 23-1201-02)
(2023-062) Title: Internal control over Special Education period of performance needs improvement Prior Year Findings: None State Department: Education Administrative and Financial Services State Bureau: Special Services & Inclusive Education General Government Service Center Federal Agency: U.S. Department of Education Assistance Listing Title: Special Education Cluster (IDEA) (COVID-19) Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: See E-93 to E-94 Compliance Area: Allowable costs/cost principles Period of performance Type of Finding: Material weakness Material noncompliance Questioned costs Known Questioned Costs: $2,446,391 Likely Questioned Costs: Undeterminable; the exceptions noted in our sample represent nonroutine transactions; therefore, the projection of questioned costs utilizing the error rate related to known exceptions and amounts tested would not produce a reasonable estimate of likely questioned costs. Criteria: 2 CFR 200.303; 2 CFR 200.344; 2 CFR 200.403; 34 CFR 76.703 and .709 The Department must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Department is managing awards in compliance with Federal statutes, regulations, and the terms and conditions of awards. Unless the Federal awarding agency authorizes an extension, the Department must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. To be allowable under Federal awards, costs must be necessary and reasonable for the performance of the Federal award and be adequately documented. The Department must obligate Federal award funds during the 27-month period of performance, extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the second following fiscal year. Condition: The Department of Education’s (DOE) Office of Special Services & Inclusive Education, in conjunction with the Department of Administrative and Financial Services’ General Government Service Center (GGSC), administers Federal funding received through the Special Education Cluster (SEC) program. The SEC program provides grants to states, and through them to Local Education Agencies (LEAs), to assist in providing special education and related services to eligible children. DOE and GGSC review and approve requests for reimbursement from LEAs and invoices for other costs including payroll, administrative expenditures, and awards to subrecipients of State-level activities. This review includes a determination of whether the costs are obligated within the applicable Federal award’s period of performance through a comparison of billing dates and billing periods to grant award terms. Period of performance compliance requirements applicable to the SEC program in fiscal year 2023 relate to the Federal fiscal year 2021 grant award. The award’s obligation period ended September 30, 2022, and the liquidation period ended 120 calendar days following, on January 28, 2023. The Office of the State Auditor (OSA) tested 43 expenditure transactions that occurred during the Federal fiscal year 2021 grant award’s liquidation period to ensure that the expenditures were obligated and liquidated in accordance with Federal regulations, and identified the following: • Six transactions related to an obligation that occurred after the end of the period of performance. Upon further review, OSA determined that the full obligation included 20 transactions totaling $1.7 million. • Three obligations totaling $742,668 were liquidated after expiration of the liquidation period. The above-noted transactions did not meet the Federal fiscal year 2021 grant award’s period of performance requirements and are not allowable under the terms of the award. As a result, OSA identified questioned costs totaling $2.4 million. OSA selected a non-statistical random sample. Context: In fiscal year 2023, the Department expended $71.6 million in SEC program funds. Of this total, $5.1 million of Federal fiscal year 2021 grant funds was expended during the award’s liquidation period which occurred during fiscal year 2023. The identified questioned costs of $2.4 million represent approximately 47 percent of the award funds expended during the liquidation period. Cause: • Lack of adequate policies and procedures • Lack of supervisory oversight Effect: • Known questioned costs • Potential future questioned costs and disallowances • Noncompliance with Federal regulations Recommendation: We recommend that the Department enhance policies and procedures to ensure that obligation and liquidation of grant funds are made within period of performance requirements established in the terms and conditions of Federal grant awards. Corrective Action Plan: See F-27 Management’s Response: The Department agrees with this finding. The Department will review and implement stronger internal controls to ensure obligations and final payments are made within the period of performance requirements. Regarding the 20 transactions totaling $1.7 million, all expenditures reimbursed were within the period of performance, however there was a lengthy delay in determining the final payment mechanism. Due to this delay, the final obligation date in Advantage was outside of the grant's date of obligation. Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161 (State Number: 23-1201-02)
(2023-062) Title: Internal control over Special Education period of performance needs improvement Prior Year Findings: None State Department: Education Administrative and Financial Services State Bureau: Special Services & Inclusive Education General Government Service Center Federal Agency: U.S. Department of Education Assistance Listing Title: Special Education Cluster (IDEA) (COVID-19) Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: See E-93 to E-94 Compliance Area: Allowable costs/cost principles Period of performance Type of Finding: Material weakness Material noncompliance Questioned costs Known Questioned Costs: $2,446,391 Likely Questioned Costs: Undeterminable; the exceptions noted in our sample represent nonroutine transactions; therefore, the projection of questioned costs utilizing the error rate related to known exceptions and amounts tested would not produce a reasonable estimate of likely questioned costs. Criteria: 2 CFR 200.303; 2 CFR 200.344; 2 CFR 200.403; 34 CFR 76.703 and .709 The Department must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Department is managing awards in compliance with Federal statutes, regulations, and the terms and conditions of awards. Unless the Federal awarding agency authorizes an extension, the Department must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. To be allowable under Federal awards, costs must be necessary and reasonable for the performance of the Federal award and be adequately documented. The Department must obligate Federal award funds during the 27-month period of performance, extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the second following fiscal year. Condition: The Department of Education’s (DOE) Office of Special Services & Inclusive Education, in conjunction with the Department of Administrative and Financial Services’ General Government Service Center (GGSC), administers Federal funding received through the Special Education Cluster (SEC) program. The SEC program provides grants to states, and through them to Local Education Agencies (LEAs), to assist in providing special education and related services to eligible children. DOE and GGSC review and approve requests for reimbursement from LEAs and invoices for other costs including payroll, administrative expenditures, and awards to subrecipients of State-level activities. This review includes a determination of whether the costs are obligated within the applicable Federal award’s period of performance through a comparison of billing dates and billing periods to grant award terms. Period of performance compliance requirements applicable to the SEC program in fiscal year 2023 relate to the Federal fiscal year 2021 grant award. The award’s obligation period ended September 30, 2022, and the liquidation period ended 120 calendar days following, on January 28, 2023. The Office of the State Auditor (OSA) tested 43 expenditure transactions that occurred during the Federal fiscal year 2021 grant award’s liquidation period to ensure that the expenditures were obligated and liquidated in accordance with Federal regulations, and identified the following: • Six transactions related to an obligation that occurred after the end of the period of performance. Upon further review, OSA determined that the full obligation included 20 transactions totaling $1.7 million. • Three obligations totaling $742,668 were liquidated after expiration of the liquidation period. The above-noted transactions did not meet the Federal fiscal year 2021 grant award’s period of performance requirements and are not allowable under the terms of the award. As a result, OSA identified questioned costs totaling $2.4 million. OSA selected a non-statistical random sample. Context: In fiscal year 2023, the Department expended $71.6 million in SEC program funds. Of this total, $5.1 million of Federal fiscal year 2021 grant funds was expended during the award’s liquidation period which occurred during fiscal year 2023. The identified questioned costs of $2.4 million represent approximately 47 percent of the award funds expended during the liquidation period. Cause: • Lack of adequate policies and procedures • Lack of supervisory oversight Effect: • Known questioned costs • Potential future questioned costs and disallowances • Noncompliance with Federal regulations Recommendation: We recommend that the Department enhance policies and procedures to ensure that obligation and liquidation of grant funds are made within period of performance requirements established in the terms and conditions of Federal grant awards. Corrective Action Plan: See F-27 Management’s Response: The Department agrees with this finding. The Department will review and implement stronger internal controls to ensure obligations and final payments are made within the period of performance requirements. Regarding the 20 transactions totaling $1.7 million, all expenditures reimbursed were within the period of performance, however there was a lengthy delay in determining the final payment mechanism. Due to this delay, the final obligation date in Advantage was outside of the grant's date of obligation. Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161 (State Number: 23-1201-02)
(2023-062) Title: Internal control over Special Education period of performance needs improvement Prior Year Findings: None State Department: Education Administrative and Financial Services State Bureau: Special Services & Inclusive Education General Government Service Center Federal Agency: U.S. Department of Education Assistance Listing Title: Special Education Cluster (IDEA) (COVID-19) Assistance Listing Number: 84.027, 84.173 Federal Award Identification Number: See E-93 to E-94 Compliance Area: Allowable costs/cost principles Period of performance Type of Finding: Material weakness Material noncompliance Questioned costs Known Questioned Costs: $2,446,391 Likely Questioned Costs: Undeterminable; the exceptions noted in our sample represent nonroutine transactions; therefore, the projection of questioned costs utilizing the error rate related to known exceptions and amounts tested would not produce a reasonable estimate of likely questioned costs. Criteria: 2 CFR 200.303; 2 CFR 200.344; 2 CFR 200.403; 34 CFR 76.703 and .709 The Department must establish and maintain effective internal control over Federal awards that provides reasonable assurance that the Department is managing awards in compliance with Federal statutes, regulations, and the terms and conditions of awards. Unless the Federal awarding agency authorizes an extension, the Department must liquidate all financial obligations incurred under the Federal award no later than 120 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award. To be allowable under Federal awards, costs must be necessary and reasonable for the performance of the Federal award and be adequately documented. The Department must obligate Federal award funds during the 27-month period of performance, extending from July 1 of the fiscal year for which the funds were appropriated through September 30 of the second following fiscal year. Condition: The Department of Education’s (DOE) Office of Special Services & Inclusive Education, in conjunction with the Department of Administrative and Financial Services’ General Government Service Center (GGSC), administers Federal funding received through the Special Education Cluster (SEC) program. The SEC program provides grants to states, and through them to Local Education Agencies (LEAs), to assist in providing special education and related services to eligible children. DOE and GGSC review and approve requests for reimbursement from LEAs and invoices for other costs including payroll, administrative expenditures, and awards to subrecipients of State-level activities. This review includes a determination of whether the costs are obligated within the applicable Federal award’s period of performance through a comparison of billing dates and billing periods to grant award terms. Period of performance compliance requirements applicable to the SEC program in fiscal year 2023 relate to the Federal fiscal year 2021 grant award. The award’s obligation period ended September 30, 2022, and the liquidation period ended 120 calendar days following, on January 28, 2023. The Office of the State Auditor (OSA) tested 43 expenditure transactions that occurred during the Federal fiscal year 2021 grant award’s liquidation period to ensure that the expenditures were obligated and liquidated in accordance with Federal regulations, and identified the following: • Six transactions related to an obligation that occurred after the end of the period of performance. Upon further review, OSA determined that the full obligation included 20 transactions totaling $1.7 million. • Three obligations totaling $742,668 were liquidated after expiration of the liquidation period. The above-noted transactions did not meet the Federal fiscal year 2021 grant award’s period of performance requirements and are not allowable under the terms of the award. As a result, OSA identified questioned costs totaling $2.4 million. OSA selected a non-statistical random sample. Context: In fiscal year 2023, the Department expended $71.6 million in SEC program funds. Of this total, $5.1 million of Federal fiscal year 2021 grant funds was expended during the award’s liquidation period which occurred during fiscal year 2023. The identified questioned costs of $2.4 million represent approximately 47 percent of the award funds expended during the liquidation period. Cause: • Lack of adequate policies and procedures • Lack of supervisory oversight Effect: • Known questioned costs • Potential future questioned costs and disallowances • Noncompliance with Federal regulations Recommendation: We recommend that the Department enhance policies and procedures to ensure that obligation and liquidation of grant funds are made within period of performance requirements established in the terms and conditions of Federal grant awards. Corrective Action Plan: See F-27 Management’s Response: The Department agrees with this finding. The Department will review and implement stronger internal controls to ensure obligations and final payments are made within the period of performance requirements. Regarding the 20 transactions totaling $1.7 million, all expenditures reimbursed were within the period of performance, however there was a lengthy delay in determining the final payment mechanism. Due to this delay, the final obligation date in Advantage was outside of the grant's date of obligation. Contact: Nicole Denis, Director of Finance, DOE, 207-530-2161 (State Number: 23-1201-02)
Questioned Costs $- Finding No. 2023‐003: Cash Management (Control Deficiency) Period of Performance (Control Deficiency) Federal Agency: U.S. National Endowment for the Humanities Assistance Listing Number and Title: 45.310 – Grants to State Condition During our audit, we noted the following instances of noncompliance: Cash Management We selected 8 federal cash receipts and identified 9 instances totaling approximately $1,594,000 in which the time elapsing between the receipt of federal funds and the disbursement of amounts within the aggregate cash receipt to an individual vendor was greater than 30 days. Period of Performance We selected 40 disbursements for testing and identified 2 instances totaling approximately $40,000 in which expenditures were made outside of the award period. Criteria Cash Management U.S. Department of the Treasury Regulations 31 Code of Federal Regulations (“CFR”) Section 205.33 requires the Department to minimize the time between the receipt of federal funds from the federal government and the Department’s disbursement of the funds for federal program purposes. Therefore, the timing and amount of funds being requested and received must be as close as administratively feasible to the Department’s actual cash outlay for direct program costs and the proportionate share of any allowable indirect costs. Period of Performance Title 2 Section 200.344 of the CFR requires final accounting and settlement within 90 days after the end of the federal fiscal year, or upon termination or closeout of an award, whichever is earlier. Cause We were informed by program personnel that due to supply chain issues, invoices were not received in a timely manner which led to the untimely disbursement and expenditure of federal funds. Effect Cash Management The delay in disbursing advances of federal funds prevents the use of those funds for more urgent purposes by the federal government and represents an instance of noncompliance with the requirements of Title 2 U.S. CFR Part 200. Period of Performance The delay in expenditures prevents the granting agency from timely assessing the status and activities of the program and represents an instance of noncompliance with the requirements of Title 2 U.S. CFR Part 200. Context Cash Management A sample of 8 federal cash receipts totaling approximately $2,410,000 were selected for audit from a population of 20 federal cash receipts totaling approximately $3,647,000. Our test found 9 instances in which the Department’s disbursement of the funds within the aggregate cash receipt to an individual vendor was not completed in a timely manner. Our sample was a statistically valid sample. Period of Performance A sample of 40 disbursements totaling approximately $3,547,000 were selected for audit from a population of approximately $3,664,000. Our test found two instances in which expenditures were made outside of the award period. Our sample was a statistically valid sample. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department perform the following to ensure compliance: Cash Management Upon receipt of federal funds, ensure that the subsequent disbursement of such funds occurs in a timely manner. Period of Performance Ensure expenditures of federal funds are made within the grant award period. Cause and View of Responsible Officials During fiscal year 2023, multiple vendors experienced supply chain issues that resulted in untimely deliverables. As a result of these delays, the Department could not disburse funds in a timely manner.
Questioned Costs $- Finding No. 2023‐003: Cash Management (Control Deficiency) Period of Performance (Control Deficiency) Federal Agency: U.S. National Endowment for the Humanities Assistance Listing Number and Title: 45.310 – Grants to State Condition During our audit, we noted the following instances of noncompliance: Cash Management We selected 8 federal cash receipts and identified 9 instances totaling approximately $1,594,000 in which the time elapsing between the receipt of federal funds and the disbursement of amounts within the aggregate cash receipt to an individual vendor was greater than 30 days. Period of Performance We selected 40 disbursements for testing and identified 2 instances totaling approximately $40,000 in which expenditures were made outside of the award period. Criteria Cash Management U.S. Department of the Treasury Regulations 31 Code of Federal Regulations (“CFR”) Section 205.33 requires the Department to minimize the time between the receipt of federal funds from the federal government and the Department’s disbursement of the funds for federal program purposes. Therefore, the timing and amount of funds being requested and received must be as close as administratively feasible to the Department’s actual cash outlay for direct program costs and the proportionate share of any allowable indirect costs. Period of Performance Title 2 Section 200.344 of the CFR requires final accounting and settlement within 90 days after the end of the federal fiscal year, or upon termination or closeout of an award, whichever is earlier. Cause We were informed by program personnel that due to supply chain issues, invoices were not received in a timely manner which led to the untimely disbursement and expenditure of federal funds. Effect Cash Management The delay in disbursing advances of federal funds prevents the use of those funds for more urgent purposes by the federal government and represents an instance of noncompliance with the requirements of Title 2 U.S. CFR Part 200. Period of Performance The delay in expenditures prevents the granting agency from timely assessing the status and activities of the program and represents an instance of noncompliance with the requirements of Title 2 U.S. CFR Part 200. Context Cash Management A sample of 8 federal cash receipts totaling approximately $2,410,000 were selected for audit from a population of 20 federal cash receipts totaling approximately $3,647,000. Our test found 9 instances in which the Department’s disbursement of the funds within the aggregate cash receipt to an individual vendor was not completed in a timely manner. Our sample was a statistically valid sample. Period of Performance A sample of 40 disbursements totaling approximately $3,547,000 were selected for audit from a population of approximately $3,664,000. Our test found two instances in which expenditures were made outside of the award period. Our sample was a statistically valid sample. Repeat Finding This is not a repeat finding. Recommendation We recommend that the Department perform the following to ensure compliance: Cash Management Upon receipt of federal funds, ensure that the subsequent disbursement of such funds occurs in a timely manner. Period of Performance Ensure expenditures of federal funds are made within the grant award period. Cause and View of Responsible Officials During fiscal year 2023, multiple vendors experienced supply chain issues that resulted in untimely deliverables. As a result of these delays, the Department could not disburse funds in a timely manner.
CONDITION: During my review of the District’s compliance with the laws and regulations related to filing its federal grant program Final Expenditure Reports (FER), I noted that the School District did not file the Final Expenditure Report for the ESSER II grant program until February 9, 2024. The report was required to be filed with the Pennsylvania Department of Education (PDE) no later than 90 days after the end date of the grant period (September 30, 2023), or within 30 days of expending all grant funding. CRITERIA: The Department of Education requires the completion and submission of a ‘Final Expenditure Report’ (FER) within 30 days of expending all grant funding. In addition, Section 2 CFR 200.344 of the Uniform Guidance requires the submission of financial reports no later than 90 calendar days after the end date of the grant period for performance. EFFECT: The District is not in compliance with the financial reporting requirements for timely submission of a ‘final expenditure report’ (FER) for its ESSER II grant program in accordance with PDE policy and Section 2 CFR 200.344 of the Uniform Guidance. QUESTIONED COST: None CAUSE: It was not readily determinable as to why the School District had not completed and filed the ‘Final Expenditure Report’ with PDE in a timely manner. RECOMMENDATION: I recommend that the District develop fiscal procedures to ensure that ‘Final Expenditure Reports’ for future fiscal years are completed and filed in a timely manner based on supporting financial information obtained from the District’s business office, in order to 1) comply with PDE reporting requirements for the District’s applicable federal programs, and 2) to avoid any future sanctions or withholding of grant monies from PDE as a result of not filing these reports in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS: The School District concurs with the above noted finding and addresses this issue in the ‘Corrective Action Plan’ included within this report.