Finding No. 2025-001: Late Submission of Data Collection Form Federal Agency: Department of Housing and Urban Development (HUD) Pass-through granting agency: Not applicable – direct federal award. Program name and ALN: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects ALN 14.155 Federal award year: Year ended December 31, 2025 Criteria: Title 2 CFR 200.512(a)(1) requires auditees to submit the Data Collection Form (SF SAC) and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Condition: The reporting entity did not submit its Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. The auditor’s reports were issued on March 31, 2025; however, the Data Collection Form was not submitted within 30 calendar days of that date. Cause: Management did not have adequate internal controls or monitoring procedures in place to ensure timely submission of the Data Collection Form following issuance of the audit report. Effect: Failure to submit the Data Collection Form within the required timeframe results in noncompliance with Uniform Guidance requirements and may subject the entity to increased federal oversight, delayed access to future federal funding, or other administrative actions by the federal awarding agency. Questioned Costs: None Context: The Data Collection Form submission was completed after the required deadline; however, no federal costs were questioned as a result of this noncompliance. Recommendation: We recommend that management implement formal procedures to ensure the Data Collection Form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. This may include assigning responsibility to a specific individual, establishing internal submission deadlines, and implementing a post issuance compliance checklist tied to audit report release dates. View of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and has indicated that corrective actions have been implemented to improve monitoring and ensure timely submission of the Data Collection Form in future periods.
Finding 2025-001: Failure to Submit Required Single Audit Reporting Package to the Federal Audit Clearinghouse Federal Agency: U.S. Department of Housing and Urban Development Assistance Listing Number: 14.181 Federal Program: Supportive Housing for Persons with Disabilities Type of Finding: Material Weakness in Internal Control Over Compliance; Noncompliance Compliance Requirement: Reporting Criteria: In accordance with 2 CFR § 200.512, the Uniform Guidance requires a non-Federal entity that expends $1,000,000 or more in Federal awards during its fiscal year to have a Single Audit performed and to submit the reporting package and data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. The auditee is responsible for following up and taking corrective action on audit findings and for preparing and submitting the required reporting package. Condition: The Organization has not submitted required Single Audit reporting packages and related data collection forms to the Federal Audit Clearinghouse, despite participating in a Federal program subject to Single Audit requirements. Cause: During our testing of compliance with reporting requirements for the Section 811 program, we reviewed available records related to prior Single Audit submissions. Based on those procedures, we noted no evidence that the Organization had submitted the required reporting package to the Federal Audit Clearinghouse. Effect: As a result, the Organization is not in compliance with Federal reporting requirements. In addition, the absence of controls over Single Audit reporting creates a reasonable possibility that noncompliance with Federal program reporting requirements would not be prevented, or detected and corrected, on a timely basis. Federal awarding agencies, pass-through entities, and oversight bodies may not be provided with the required audit reporting information through the Federal Audit Clearinghouse. Questioned Costs: None noted. Recommendation: We recommend management implement formal controls to ensure compliance with Single Audit reporting requirements on the Federal Audit Clearinghouse such as 1) retaining annual documentation of whether the Organization meets the Federal expenditure threshold requiring a Single Audit, 2) assignment of responsibility for submitting the reporting package and data collection form, 3) use of a compliance calendar to monitor deadlines, and 4) retention of documentation evidencing timely submission to the Federal Audit Clearinghouse. Management should also consult with the appropriate Federal program oversight personnel to determine whether any remedial action related to prior-year non-filings is necessary or appropriate.
Finding reference number: 25-1 Finding resolution status: Unresolved Information on universe and population size N/A Sample size information N/A Noncompliance information The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. Statement of condition Prior year’s audit was not certified with the Federal Audit Clearing House (FAC) by the required due date. Criteria Uniform Guidance 2 CFR §200.512(a) requires the auditee to submit the Single Audit reporting package, including the data collection form (SF-SAC), to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Effect or potential effect The auditee was not in compliance with Uniform Guidance reporting requirements. Late submission may delay HUD’s and other federal agencies’ ability to perform timely oversight and monitoring of federal awards. Cause Management entered the required information into the FAC system; however, due to a lapse in the final review and submission process, the certification was not completed by the required deadline. Recommendation We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Auditor noncompliance code: L – Reporting Amount of questioned costs: $0
Finding reference number: 25-1 Finding resolution status: Unresolved Information on universe and population size N/A Sample size information N/A Noncompliance information The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. Statement of condition Prior year’s audit was not certified with the Federal Audit Clearing House (FAC) by the required due date. Criteria Uniform Guidance 2 CFR §200.512(a) requires the auditee to submit the Single Audit reporting package, including the data collection form (SF-SAC), to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Effect or potential effect The auditee was not in compliance with Uniform Guidance reporting requirements. Late submission may delay HUD’s and other federal agencies’ ability to perform timely oversight and monitoring of federal awards. Cause Management entered the required information into the FAC system; however, due to a lapse in the final review and submission process, the certification was not completed by the required deadline. Recommendation We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Auditor noncompliance code: L – Reporting Amount of questioned costs: $0
Finding reference number: 25-1 Finding resolution status: Unresolved Information on universe and population size N/A Sample size information N/A Noncompliance information The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. Statement of condition Prior year’s audit was not certified with the Federal Audit Clearing House (FAC) by the required due date. Criteria Uniform Guidance 2 CFR §200.512(a) requires the auditee to submit the Single Audit reporting package, including the data collection form (SF-SAC), to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Effect or potential effect The auditee was not in compliance with Uniform Guidance reporting requirements. Late submission may delay HUD’s and other federal agencies’ ability to perform timely oversight and monitoring of federal awards. Cause Management entered the required information into the FAC system; however, due to a lapse in the final review and submission process, the certification was not completed by the required deadline. Recommendation We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Auditor noncompliance code: L – Reporting Amount of questioned costs: $0
Finding reference number: 25-1 Finding resolution status: Unresolved Information on universe and population size N/A Sample size information N/A Noncompliance information The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. Statement of condition Prior year’s audit was not certified with the Federal Audit Clearing House (FAC) by the required due date. Criteria Uniform Guidance 2 CFR §200.512(a) requires the auditee to submit the Single Audit reporting package, including the data collection form (SF-SAC), to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Effect or potential effect The auditee was not in compliance with Uniform Guidance reporting requirements. Late submission may delay HUD’s and other federal agencies’ ability to perform timely oversight and monitoring of federal awards. Cause Management entered the required information into the FAC system; however, due to a lapse in the final review and submission process, the certification was not completed by the required deadline. Recommendation We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Auditor noncompliance code: L – Reporting Amount of questioned costs: $0
Finding reference number: 25-1 Finding resolution status: Unresolved Information on universe and population size N/A Sample size information N/A Noncompliance information The auditee did not submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse within the required timeframe. Statement of condition Prior year’s audit was not certified with the Federal Audit Clearing House (FAC) by the required due date. Criteria Uniform Guidance 2 CFR §200.512(a) requires the auditee to submit the Single Audit reporting package, including the data collection form (SF-SAC), to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Effect or potential effect The auditee was not in compliance with Uniform Guidance reporting requirements. Late submission may delay HUD’s and other federal agencies’ ability to perform timely oversight and monitoring of federal awards. Cause Management entered the required information into the FAC system; however, due to a lapse in the final review and submission process, the certification was not completed by the required deadline. Recommendation We recommend that the auditee implement procedures to monitor reporting deadlines and ensure timely submission of the Single Audit reporting package to the FAC. Auditor noncompliance code: L – Reporting Amount of questioned costs: $0
Finding 2025-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate, CFDA #14.135 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2024 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Limited available cash flow. Context : A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended December 31, 2023, an audit was performed under the Uniform Guidance and the data collection form was submitted December 29, 2025 which is after the due date of September 30, 2024. For the year ended December 31, 2024, an audit was performed under the Uniform Guidance and the data collection form was submitted March 17, 2026 which is after the due date of September 30, 2025. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges that the data collection forms for the years ended December 31, 2023 and 2024 were submitted late due to audit delays related to limited cash flow. Management is taking steps to improve cash flow and will ensure the data collection form for the year ended December 31, 2025, is submitted timely.
Finding 2025-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-002 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
Finding 2025-003 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection form for the year 2024 was not submitted to the FAC within the timeframe specified in §200.512. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed timely. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted timely, as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-003 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. Cause - The Town did not submit required reports to the FAC within nine months after the end of the audit period. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should ensure required reports are filed to FAC within nine months after the end of the audit period. Views of Responsible Officials and Planned Corrective Actions - (1) Audit Finding 2025-001 - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will submit required reports to the FAC within nine months after the end of the audit period. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Finding No. 2025-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. Liberty Georgian Arms HDFC, Inc. December 31, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a “Low Risk Auditee” for at least the fiscal years ending December 31, 2025 and December 31, 2026. This designation will require the auditor to audit at least 40% of the project’s programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late. Management made multiple attempts to follow up with the prior CPA firm to ensure timely completion of an audit. Responses from CPA firm were significantly delayed, often requiring multiple follow-ups before action was taken. The form was submitted on January 15, 2026. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Liberty Georgian Arms HDFC, Inc. agrees with the finding and the auditor’s recommendations have been adopted. Management has since engaged a new CPA firm to perform audit services.
Criteria: 2 CFR Part 200, Subpart F (§200.512) requires auditees to submit the Federal Form SF-SAC and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. Statement of condition: The Auditee's Single Audit for the fiscal year ended December 31, 2024 was not submitted to the Federal Audit Clearinghouse within the prescribed nine (9) month filing deadline. The auditor's report was issued on June 5, 2025 and the Form SF-SAC was not certified/submitted until after the prescribed filing deadline. Questioned costs: None. Context/cause of condition: Due to an unanticipated leave of absence by the Executive Director for an extended period, the reporting package was not finalized in time for timely electronic submission. Effect: The Organization is not eligible to be designated as a "low-risk auditee" for the subsequent two (2) fiscal years. Recommendation: The Organization should enhance internal tracking controls and establish an electronic tickler file to ensure all future audit packages and the Form SF-SAC submissions are certified and submitted before the statutory deadlines.
Finding 2025-01 - Non-Compliance with Federal Filing Deadlines Federal Program: Section 232: Mortgage Insurance - Nursing Homes, Intermediate Care Facilities, Board and Care Homes, and Assisted Living Facilities (CFDA#14.129) Federal Agency: U.S. Dept. of Housing and Urban Development (HUD) Criteria: In accordance with 2 CFR Section 200.512, "Report Submission," the audit must be completed and the reporting package, including the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. For the fiscal year ended December 31, 2024, the statutory deadline for submission was September 30, 2025. Condition: The Facility's audit reporting package was submitted to the Federal Audit Clearinghouse on October 6, 2025. This submission occurred six days after the required regulatory deadline of September 30, 2025. Cause: Changes in financial department. Effect: A primary consequence of this late filing is that the Facility will be ineligible for "low-risk auditee" status for the next two consecutive audit cycles. This typically results in increased auditor testing (higher coverage requirements) in future years. Questioned Costs: None noted. Repeat Finding: No. Recommendation: Management concurs with the finding. To prevent future occurrences, the financial department has implemented an updated compliance calendar. All future HUD financial submissions will be targeted for completion and portal upload no later than September 15th of each year. Views of Responsible Officials: See Corrective Action Plan.
Finding: 2025-003 Timely Submission of the Data Collection Form (DCF) to the Federal Audit Clearinghouse Federal Agency(ies): United States Department of Defense Federal Program(s): Research and Development Cluster Assistance Listing Number(s): 12.300, 12.330 Pass-through Entity (if applicable): Direct awards and pass-through awards from RTI International and Greensight, Inc. Award Identification Number and Year: Various Criteria or Specific Requirement (Including Statutory, Regulatory, or Other Citation): Pursuant to 2 CFR 200.512, a non-Federal entity that expends $1,000,000 or more in Federal awards during its fiscal year is required to submit the Single Audit reporting package, including the Data Collection Form (DCF), to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. For the fiscal year ended December 31, 2024, the Organization was required to submit its reporting package and Data Collection Form no later than September 30, 2025. Condition: RoboNation did not timely submit its Single Audit reporting package and Data Collection Form for the fiscal year ended December 31, 2024. Fieldwork for the fiscal year 2024 Single Audit was not scheduled to begin until after the September 30, 2025 filing deadline. Cause: RoboNation did not maintain effective controls to monitor and ensure timely completion of the annual Single Audit process and submission of required reporting to the Federal Audit Clearinghouse. Specifically, procedures were not in place to monitor filing deadlines, coordinate audit completion activities, and ensure that required Federal reporting was submitted within the timeframe prescribed by Uniform Guidance. Effect or Potential Effect: RoboNation was not in compliance with the reporting requirements of Uniform Guidance. Untimely submission of the Single Audit reporting package may limit the ability of Federal agencies and pass-through entities to perform timely oversight of Federal awards and increases the risk of sanctions or additional monitoring by Federal awarding agencies. Questioned Costs: N/A Context: RoboNation was required to submit one Data Collection Form and reporting package related to its fiscal year ended December 31, 2024. The submission was made several months after the required deadline. Identification as a Repeat Finding, if Applicable: Yes, repeat of 2024-004. Recommendation: We recommend that management implement procedures to monitor all Single Audit reporting deadlines and establish a formal timeline for financial statement preparation, audit completion, review, and submission of the reporting package to the Federal Audit Clearinghouse. Management should periodically monitor progress against these deadlines throughout the year to ensure compliance with Uniform Guidance reporting requirements.
Condition: The Organization’s single audit reporting package for fiscal year 2024 was due on July 31, 2025. The data collection form and reporting package were submitted to the Federal Audit Clearing House (FAC) on September 3, 2025. Criteria: According to 2 CFR §200.512 (report submission), the audit reporting package and data collection form must be submitted to the FAC within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Cause: Due to turnover in the fiscal office and an extended medical leave of absence by a key member of the finance team in fiscal year 2025, the audit was delayed for fiscal year 2024. Due to the delay, the audit report was not issued prior to the July 31, 2025 deadline and as such, the Organization was not able to submit the reporting package by the stipulated deadline. Effect: The Organization was not in compliance with the single audit reporting package deadline requirement. Recommendations: The Organization’s single audit reporting package has most always been filed timely in the past, and the late filing was due to unforeseen circumstances. The Organization could implement procedures to ensure the data collection form is filed by the 9 month deadline when unforeseen circumstances arise. Management Response: The Organization acknowledges that the FY2024 Single-Audit Reporting Package was submitted after the required deadline. The delay resulted from unforeseen circumstances that affected the submission process. Historically, the Organization has consistently filed its Single-Audit Reporting Package in a timely manner. As of March 10, 2026, the Organization has implemented new procedures which will ensure the reporting package is filed by the 9 month deadline, when unforeseen circumstances arise, which include if the CFO or Comptroller are both unable to file the form by the 9 month deadline, another member of the leadership team will be responsible for making sure the reporting package is filed in a timely manner.
Submission of Audit Package and Data Collection Form: Criteria - The audit package and the Data Collection Form are required to be submitted to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report or nine (9) months after the end of the fiscal year - whichever comes first. Therefore, the deadline for submission of the September 30, 2024 audit package and Data Collection Form was June 30, 2025. Condition: Completion of the final submission step for the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse occurred after the required due date of June 30, 2025, as prescribed by 2 CFR 200.512. Recommendation: Internal controls be put in place to ensure timely submission of the NEIWPCC's audit package and Data Collection Form to the Federal Audit Clearinghouse reporting package going forward.
Finding 2025-001: U.S. Department of Health and Human Services - Developmental Disabilities Basic Support and Advocacy Grants Assistance Listing No.93.630 Criteria: Condition: Effect: Other Matters, Significant Deficiency CFR Section 200.512 requires auditees to submit a completed Form SF-SAC (data collection form), along with one complete reporting package, to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. The data collection form was not submitted by the filing deadline for the year ended September 30, 2024. This is a repeat finding from the immediately preceding audit (Prior Year 2024-002). The Organization is at risk of jeopardizing the continued funding provided by federal agencies. Questioned Costs: None. Cause: Filing of the data collection form for the year ended September 30, 2024, was delayed as grant cash management reconciliations, including reimbursement requests matched against expenses incurred and cash received, had to be recreated to capture activities. This reconciliation was not maintained during the year. Considerable time and effort was needed to complete audit procedures over the schedule of expenditures of federal awards. Recommendation: We recommend that the Organization implement processes to ensure compliance with all reporting requirements. Response: By expanding our internal and/or contracted accounting capacity and updating internal controls and accounting processes to include these new roles in the monthly and annual workflow, the Organization will be in better position to perform timely reconciliations and adjustments to federal grant activity, ensuring timely filling of the data collection form and single audit package.
During our review of the auditee’s compliance requirements, we noted the auditee did not electronically submit the reporting package and Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse (FAC) within the timeframe required by the Uniform Guidance (2 CFR §200.512). The reporting package and Data Collection Form for the fiscal year ended September 30, 2024 were submitted on December 18, 2025 which is 171 days past the required deadline.
Finding 2025-002 - Untimely Submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse (Repeat) Programs: Entity-wide, all federal awards Compliance Requirement: Audit submission, 2 CFR 200.512 (nine months after fiscal year end) Classification: Noncompliance Criteria: 2 CFR 200.512(a) requires submission of the single audit reporting package to the Federal Audit Clearinghouse within nine months after fiscal year end (June 30, 2026 for the fiscal year ended September 30, 2025). Condition: The fiscal year 2025 single audit is the fourth consecutive audit completed near or after the regulatory deadline. The fiscal year 2022, 2023, and 2024 packages were each submitted late; the fiscal year 2024 package was submitted in March 2026, approximately nine months late. Cause: Delays in audit readiness, including accounting system recovery issues in prior years, delayed availability of client records and monitoring documentation, and compressed engagement timelines. Effect: High-risk auditee designation; the Texas Department of Housing and Community Affairs withheld CEAP award funding as a direct consequence; and potential for additional grantor sanctions and enhanced monitoring. Questioned Costs: None Repeat Finding: Yes. Repeat of Finding 2024-004; fourth consecutive year. Recommendation: Adopt a board-approved audit readiness calendar with records closed and reconciled within 90 days of fiscal year end; engage the auditor by December; deliver complete supporting documentation by February; and target Federal Audit Clearinghouse submission by April each year. Views of Responsible Officials and Planned Corrective Action: Management's response is presented in the accompanying Corrective Action Plan.
Condition: The Organization’s single audit reporting package for fiscal year 2024 was due on June 30, 2025. The data collection form and reporting package were submitted to the Federal Audit Clearing House (FAC) on July 14, 2025. Criteria: According to 2 CFR §200.512 (report submission), the audit reporting package and data collection form must be submitted to the FAC within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Cause: Due to a medical leave of absence by a key member of the finance team in fiscal year 2025, the audit was delayed for fiscal year 2024. Due to the delay, the Organization was not able to submit the reporting package by the stipulated deadline. Effect: The Organization was not in compliance with the single audit reporting package deadline requirement. Recommendations: The Organization’s single audit reporting package has most always been filed timely in the past, and the late filing was due to unforeseen circumstances. The Organization could implement procedures to ensure the data collection form is filed by the 9 month deadline when unforeseen circumstances arise. Management Response: The Organization acknowledges that the FY2024 Single-Audit Reporting Package was submitted after the required deadline. The delay resulted from unforeseen circumstances that affected the submission process. Historically, the Organization has consistently filed its Single-Audit Reporting Package in a timely manner. As of June 29, 2026, the Organization has implemented new procedures which will ensure the reporting package is filed by the 9 month deadline, when unforeseen circumstances arise, which include if the CEO or COO are both unable to file the form by the 9 month deadline, another member of the leadership team will be responsible for making sure the reporting package is filed in a timely manner.
FAILURE TO SUBMIT THE DATA COLLECTION FORM AND AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE TIMELY Condition The auditee did not submit the required Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the timeframe mandated by federal regulations. The submission was made after the required deadline of June 30, 2025. Criteria Per 2 CFR 200.512(a), auditees must submit the DCF and the reporting package to the FAC no later than 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period, whichever comes first. Cause The delay occurred because internal processes did not ensure timely preparation, review, and submission of the DCF. Responsibilities for the submission were not clearly assigned, and no monitoring mechanism was in place to track the federal deadline. Effect Late submission increases the risk of noncompliance with federal requirements and may affect the entity's standing with federal agencies. Repeated untimely submissions can lead to additional oversight, questioned compliance history, or potential impacts on future federal funding. Recommendation Management should implement controls to ensure timely submission to the DCF and reporting package to the FAC. This should include assigning responsibility to specific personnel, establishing internal deadlines earlier than the federal due date, and implementing a monitoring process to verify timely completions.
2025-002: Reporting – Submission of the Data Collection Form Information on Federal Programs Federal Emergency Management Agency: Assistance Listing Number: 97.036 Assistance Listing Name: Disaster Grants - Public Assistance passed through Florida Division of Emergency Management U.S. Department of Health and Human Services Assistance Listing Number: 93.778 Assistance Listing Name: Medicaid Cluster – Medical Assistance Program Criteria In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition The data collection form and reporting package for the period ended October 31, 2024 was not filed with the Federal Audit Clearinghouse (FAC) by the deadline of July 31, 2025. This finding pertains to the federal programs identified and tested as major programs for the audit period ended October 31, 2024, which are noted above. Cause The data collection form and reporting package for the period ended October 31, 2024 was submitted one day after the reporting deadline of July 31, 2025 due to an oversight in management’s identification of the correct record to submit within the FAC system. Effect Untimely reporting could affect future funding from government agencies. Questioned Costs None noted. Recommendation We recommend that management review its internal control process over reporting to ensure there are multiple individuals involved in the process to ensure reporting requirements are properly met. Views of Responsible Officials Management acknowledges finding 2025-002: Reporting – Submission of the Data Collection Form related to the timely submission of the Single Audit reporting package to the Federal Audit Clearinghouse (FAC). The established process requires a two-step procedure: (1) certification of the submission and (2) final submission to the FAC. While management completed the certification step by the required due date, the final submission step was not completed until one day after the deadline. As a result, the overall submission was not considered timely. The delay was the result of an oversight in the final step of the submission process. Going forward Management will add a validation step with a secondary review by another team member to validate that both steps have been clearly completed and we will add this to our reporting checklist that is part of the Single Audit Process Narrative. Management believes these enhancements will ensure the completeness and timeliness of future submissions and mitigate the risk of recurrence. The corrective actions have been implemented and are in operation as of June 30, 2026. Management believes these enhancements significantly strengthen the control environment over the submission process and reduce the risk of recurrence.
Finding No. 2025-003 - Late Filing of Single Audit Reporting Package Federal Programs Health Center Program Cluster ALN 93.224 Federal Agency U.S. Health and Human Services (HHS) Compliance Requirement Reporting Type of Finding Internal Control over Compliance Category Significant Deficiency Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Hospital has not submitted the Single Audit Reporting Package for the year ended September 30, 2025. Cause Delays in the completion of accounting procedures and the untimely delivery of supporting financial information to the auditors resulted in a delayed completion of the Single Audit and subsequent late submission to the Federal Audit Clearinghouse. Effect The entity was not in compliance with the reporting requirements of the Uniform Guidance, which may impair the ability of federal agencies and pass-through entities to perform timely monitoring and oversight of federal awards. Questioned Costs None. Identification as a Repeated Finding This is not a repeat finding. Recommendation Management should implement procedures to ensure the timely completion of accounting processes and the timely delivery of financial records and supporting documentation so that the audit reporting package can be submitted to the Federal Audit Clearinghouse by the required due date. Views of Responsible Official (Unaudited) Refer to the corrective action plan on pages 47-50.
Finding 2025-001: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Section 8 Housing Choice Vouchers Federal Assistance Listing Number: 14.871 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Questioned Costs: None Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding Number: 2025-003 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Late Submission of the Data Collection Form Major Programs: Aging Cluster Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Condition: The auditee did not submit the required Data Collection Form (SF-SAC) and reporting package to the Federal Audit Clearinghouse within the timeframe required by Uniform Guidance. The filing was delayed because the annual audit could not be completed as scheduled due to unresolved accounts receivable balances that required additional reconciliation and audit procedures before the financial statements could be finalized. Criteria: Pursuant to 2 CFR § 200.512(b), an auditee must submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse no later than the earlier of: Thirty (30) calendar days after receipt of the auditor's reports, or Nine (9) months after the end of the audit period. In addition, management is responsible for maintaining effective internal controls to ensure the timely preparation of accurate financial records and compliance with federal reporting requirements. Cause: The auditee did not maintain adequate controls over the reconciliation and monitoring of accounts receivable balances throughout the fiscal year. As a result, significant accounts receivable discrepancies remained unresolved at year-end and required extensive analysis and correction during the audit process. The delay in resolving these matters postponed completion of the financial statement audit and, consequently, the submission of the Data Collection Form and reporting package. Effect: Failure to timely reconcile accounts receivable records contributed to delays in the completion of the audit and resulted in noncompliance with Uniform Guidance reporting requirements. Untimely submission of the Data Collection Form may hinder the timely availability of audit information to federal agencies and pass-through entities and may subject the auditee to increased monitoring or scrutiny by federal oversight agencies. Recommendation: We recommend management strengthen internal controls over financial reporting and federal compliance by: Implementing formal monthly reconciliations of accounts receivable balances and subsidiary ledgers to the general ledger. Establishing supervisory review procedures to ensure reconciliations are completed timely and discrepancies are investigated promptly. Developing a year-end closing schedule that includes deadlines for resolving significant accounting issues before the audit begins. Maintaining a compliance calendar to monitor Single Audit milestones and federal reporting deadlines. Periodically reviewing the status of audit preparation activities to identify and address issues that could delay completion of the audit and subsequent federal filings. View of Responsible Officials: Management agrees with the finding and has developed a written corrective action plan.
SD 2025-005 Reporting – Data Collection Form (REPEAT FINDING – SD2024-005) Federal agency name: U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Housing and Urban Development, U.S. Dept. of Treasury, and U.S. Environmental Protection Agency Federal program title: Edward Byrne Memorial Justice Assistance Grant, Safe Streets and Roads for All, Community Development Block Grants/State’s program and Non-Entitlement Grants in Hawaii, Coronavirus State and Local Fiscal Recovery Funds, and Water Infrastructure Finance and Innovation ALN: 14.228, 16.738, 20.939, 21.027 and 66.958 Grant No.: 15PBJA-23-GG-035257-JAGX, 6N219, 15PBJA-22-02441-JAGX, 15PBJA-24-GG-05601- JAGX, 693JJ32340316, MT054, Y5233 and N18118FL Condition During the completion of the fiscal year 2025 Single Audit, it was determined that the original SEFA omitted the WIFIA federal loan program (ALN 66.958) totaling $44,204,486. Upon identification of the omission, the SEFA was revised, and the auditor was required to perform additional audit procedures in accordance with Uniform Guidance, including testing the WIFIA program as an additional major program. The additional procedures required to address the omitted federal program resulted in the Single Audit not being completed by the June 30, 2026 reporting deadline. Cause Lack of sufficient review controls over the preparation and review of the SEFA. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan. Grant Period: October 1, 2024 through September 30, 2025 Pass Through Entity: Florida Depart. of Transportation and Florida Depart. of Economic Opportunity Criteria 2 CFR Section 200.512(a) requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period.
Criteria – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a). Condition and Description – The audit submission was subsequent to June 30, 2026 and was therefore a late filing. Cause and Effect – Due to additional time needed to resolve issues with revenues and receivables, the audit was unable to be completed by the June 30, 2026 deadline.
Under the Uniform Guidance (2 CFR 200.512), a non-federal entity that expends $750,000 or more in federal awards during its fiscal year must submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. For the City’s fiscal year ended September 30, 2024, the statutory submission deadline was June 30, 2025. Furthermore, 2 CFR 200.303 requires the City to establish and maintain effective internal control over federal awards to provide reasonable assurance that federal awards are managed in compliance with applicable federal statutes, regulations, and award terms and conditions. The City’s Single Audit reporting package for the fiscal year ended September 30, 2024, was not submitted to the FAC by the June 30, 2025, statutory deadline. The audit could not be initiated in a timely manner due to severe deficiencies in internal control, accounting records, and organizational governance: 1. Unstable General Ledger: The City continued to post transactions to the 2024 fiscal year as late as May 2025, preventing the timely preparation of an auditable trial balance; Breakdown in Organizational Governance: Before audit fieldwork could begin, both the City Manager and City Secretary resigned, leaving the City without administrative management to oversee and coordinate preparation for the financial statement and Single Audit engagements. The City did not maintain an effective and enforceable period-end closing process, and the prior-year general ledger remained open well into the following fiscal cycle. Turnover in the City Manager and City Secretary positions further disrupted administrative continuity and delayed the coordination and record readiness necessary to begin and complete the audit and FAC submission process.
Finding No. 2025-004: Reporting and Annual Audit Submission – Noncompliance Federal Program Name: All Pass-through Entity: All Federal Assistance Listing Number: All Criteria As set forth in 2 CFR §200.512 - Report Submission, the audit must be completed and the Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the audit and reporting package submission was June 30, 2026. Condition The Organization did not submit the audit, Data Collection Form, and reporting package by the required deadline of June 30, 2026. Questioned Costs None. Context The Data Collection Form and reporting package were required to be submitted by June 30, 2026. The audit was not completed and submitted by the required deadline due to delays in the preparation of financial reporting information and supporting schedules. Effect The Organization was not in compliance with the reporting requirements of 2 CFR §200.512, as the audit, Data Collection Form, and reporting package were not submitted by the required deadline. Cause Significant delays in the audit process resulted in the late filing. Repeat Finding No Recommendation We recommend that the Organization implement procedures to ensure that financial statements, supporting schedules, and Single Audit requirements are prepared and completed on a timely basis to support compliance with federal reporting deadlines. Management’s Response/View of Responsible Officials Management agrees with this finding, see the Corrective Action Plan.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2025-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2024-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee's financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2025, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, the following action will be taken to address the situation. As Semcac continues to grow and compliance requirements increase, we have evaluated staffing capacity within the Fiscal Department and added a management-level position in fiscal year 2026. Semcac has also contracted with an outsourced accounting firm to strengthen internal controls, improve processes and procedures, support adherence to the year-end closing schedule, and help ensure timely submission of the audit reporting package.
I noted that the NTC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the NTC must submit their audit within 9 months of their fiscal year end. The reporting package was submitted after the deadline due to an isolated administrative communication gap regarding the final approval notification. Upon identifying the omission, management immediately finalized and completed the submission. to prevent reocurrence, communication protocals have been updated to ensure all relavent parties are explicitly notified of audit report approvals in future periods. Management is aware of the requirement and has started to prepare for the 2026 audit. Audit was late. It is recommended that management prepare the audit prep timely for future audits. This was not a repeat finding.
Untimely Submission of the Single Audit Reporting Package – Federal Agency: U.S. Department of Health and Human Services. Award Name: Health Center Program, HHS Bridge Access Program for COVID 19 Vaccines and Treatments, Maternal and Child Health Services Block Grant to the States, and Opioid STR – Doorway for Substance Use-Related Supports and Services. Program Year: October 1, 2024 – September 30, 2025. Assistance Listing Number: 93.224, 93.527, 93.994 and 93.788. Type of Finding: Noncompliance with Uniform Guidance reporting requirements. Criteria: Title 2 CFR 200.512(a)(1) requires the audit, data collection form, and reporting package to be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period, whichever is earlier, unless an extension is authorized by the cognizant or oversight agency for audit. Condition: The System's fiscal year ended September 30, 2025. The System's audited financial statements for that year were issued on June 9, 2026. Accordingly, the reporting package was required to be submitted on or before June 30, 2026. The System did not complete and submit the reporting package by that date. Cause: During the System's wind-down period, substantially all internal accounting personnel had been terminated, and responsibility for preparing the financial information and supporting schedules necessary to complete the audit was transitioned to external consultants. Delays in completing the financial close, preparing an accurate Schedule of Expenditures of Federal Awards, and providing supporting documentation prevented timely completion and submission of the reporting package. Effect: The System did not comply with the reporting deadline established by 2 CFR 200.512(a)(1). Questioned Costs: None. Recommendation: We recommend that management establish a formal process for monitoring Uniform Guidance reporting deadlines, assigning responsibility for completion of the audit and data collection form, establishing interim milestones for completing the financial statements and Schedule of Expenditures of Federal Awards, and escalating delays to management and those charged with governance sufficiently in advance of the required filing date. View of Responsible Officials: Management agrees with the finding. During the System's wind-down period, substantially all internal accounting personnel had been terminated, and responsibility for preparing the financial information and supporting schedules necessary to complete the audit was transitioned to external consultants. Delays in completing the financial close, preparing an accurate Schedule of Expenditures of Federal Awards, and providing supporting documentation prevented the System from completing and submitting the single audit reporting package by the required filing date. Management has engaged additional qualified external accounting resources to assist with completing the financial close, preparing the Schedule of Expenditures of Federal Awards, providing the supporting documentation necessary to complete the audit, and completing the data collection form and single audit reporting package. Management has also established additional monitoring and oversight procedures for the System's remaining federal reporting obligations, including assigning responsibility for required reporting activities, identifying applicable reporting requirements and submission deadlines, establishing interim milestones, monitoring progress toward completion, and communicating potential delays to management and the Board of Trustees. Management will maintain sufficient accounting resources and appropriate monitoring and oversight procedures through completion of the single audit submission and the System's remaining federal reporting obligations.
FINDING 2025-005 TIMELY SUBMISSION OF SINGLE AUDIT REPORTING PACKAGE - NONCOMPLIANCE Federal Program: All Programs Criteria 2 CFR Section 200.512(a) requires the reporting package and Data Collection Form (DCF) to be submitted to the Federal Audit Clearinghouse (FAC) by the earlier of 30 calendar days after the reports are received from the auditor or nine months after fiscal year end. Condition The City did not meet this filing requirement related to timely submission of the Single Audit reporting package for the fiscal year ended September 30, 2025. Cause Although the City had established policies and procedures requiring the preparation and review of key account reconciliations and financial reporting activities, those controls were not consistently performed during the fiscal year. Effect The City is not in compliance with the Uniform Guidance requirements regarding the filing of the Single Audit reporting package. Questioned Costs None Repeat Finding This is not a repeat finding. Recommendation The City should strengthen its financial reporting processes and ensure key reconciliations are completed and reviewed on a timely basis throughout the year. Timely completion of these reconciliations will assist the City in maintaining accurate accounting records, preparing reliable financial information, and meeting all statutory financial reporting deadlines. Views of Responsible Officials See management's view and corrective action plan at the end of this report.
2025-001 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance (Repeat Finding 2024-002) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2025 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and will work with its accounting firm to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit in January to ensure the timely submission of the Single Audit report in future years.
Criteria or specific requirement: 2 CFR §200.512(a)(1) requires non-Federal entities to submit the data collection form (SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The District did not submit the data collection form and reporting package to the Federal Audit Clearinghouse within the required timeframe for the audit period tested. Questioned costs: None Context: The District did not submit their Data Collection Form on time for FY2024. Cause: The District did not have effective procedures in place to monitor and ensure timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Effect: The late submission caused the District to be a high risk auditee for FY2025. Repeat Finding: No Recommendation: We recommend the District implement procedures to monitor audit reporting deadlines and ensure the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Views of responsible officials: [There is no disagreement with the audit finding.] Action taken in response to finding: We had a different auditing firm and were under the impression they had submitted it. We will ensure we will not be late again and submit it on time. Name of the contact person responsible for corrective action: Stacy Rodriguez (Director of Finance) Planned completion date for corrective action plan: September 2025
Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget's Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required time frame. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of consistent monitoring of the compliance calendar and the reminders that had been set in place to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: This is a repeat finding, as similar issues were identified in the prior audit period regarding the timeliness of submissions. Although the corrective action is partially implemented, the finding remains open, indicating that the problem has not been fully resolved. Recommendation: It is recommended that the Organization: 1. Appoint a member to be responsible for monitoring the compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. 5. Implement an organized filing system for all Child Nutrition programs’ documents to make information and documents easily accessible for the Organization and the auditors. Views of Responsible Official: Benjamin Klein, Executive Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training, improved internal tracking and monitoring, and is working to develop an organized and efficient document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.
Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget's Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required time frame. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of consistent monitoring of the compliance calendar and the reminders that had been set in place to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: This is a repeat finding, as similar issues were identified in the prior audit period regarding the timeliness of submissions. Although the corrective action is partially implemented, the finding remains open, indicating that the problem has not been fully resolved. Recommendation: It is recommended that the Organization: 1. Appoint a member to be responsible for monitoring the compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. 5. Implement an organized filing system for all Child Nutrition programs’ documents to make information and documents easily accessible for the Organization and the auditors. Views of Responsible Official: Nisson Portnoy, Food Program Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training, improved internal tracking and monitoring, and is working to develop an organized and efficient document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.
Criteria: Under 2 CFR 200.512(a), auditees that expend $750,000 or more in federal awards must submit their Single Audit report within nine months of the fiscal year end. Condition: The auditee’s fiscal year ended July 31, 2025. However, as of the date of this report (May 2026), the Single Audit report has not yet been issued — exceeding the nine-month submission requirement. Cause: The delay occurred because the client initially began providing the required data long after the fiscal year-end, resulting in the delayed issuance of the Single Audit report. Effect: Late submission constitutes noncompliance with federal regulations and may delay future federal funding or result in additional oversight. Recommendation: Management should ensure that all required financial and supporting documentation is provided in a timely manner after the fiscal year-end to facilitate completion of the audit within the expected reporting timeline. Repeat Finding: This is not a repeat finding.
Finding 2025-007: 2024 Data Collection Form (DCF) Late Filing Material Weakness and Other Matter Noncompliance Federal Program: Student Financial Assistance Cluster Federal Agency: Department of Education Federal Award Year: August 1, 2024–July 31, 2025 Criteria: In accordance with 2 CFR § 200.512, the auditee is required to electronically submit the DCF and reporting package to the Federal Audit Clearinghouse (FAC). Additionally, Uniform Guidance requires the reporting package to be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The Institute did not submit the fiscal year 2024 DCF and related reporting package to the Federal Audit Clearinghouse within the required time frame. Cause: The delay in submission was due to inadequate processes and controls to ensure timely completion, review, and certification of the DCF and reporting package prior to the filing deadline. Effect: Failure to submit the DCF within the required time frame results in noncompliance with federal reporting requirements, which may impact federal oversight and could subject the auditee to increased scrutiny from federal agencies or pass-through entities. Repeat finding: No. Questioned costs: None. Context: Based on review of the submission records, the reporting package, including the DCF, was submitted after the required deadline, resulting in noncompliance with Uniform Guidance reporting requirements. Recommendation: We recommend that management strengthen the control environment over Uniform Guidance compliance by establishing clear accountability for the timely completion of audit requests, preparation and review of the reporting package, and submission of the DCF. Formalized responsibilities, documented review procedures, and management oversight should be implemented to ensure compliance requirements are completed accurately and within required deadlines. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
FINDING: 2025-001 (Noncompliance) Federal Agency: U.S. Department of Housing and Urban Development (“HUD”) Program Name: Supportive Housing for the Elderly CFDA #: 14.157 Federal Award Identification Number: 024-EE088-WAH Criteria The Organization is required to prepare a Schedule of Expenditures of Federal Awards (“SEFA”) in accordance with the prescribed guidelines of the Uniform Guidance. In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the Organization’s year end. Condition / Context The Data Collection Form was not submitted by its due date of November 11, 2024. The late report submission is a condition identified per examination of the audit report date, in comparison to the required submission deadline date of the Data Collection Form and reporting package. Questioned Costs None Cause Change by audit team to a new firm and miscommunication between the audit firm and the Organization regarding submission of Data Collection Form. Effect Such finding could impact subsequent federal funding. Identification as a Repeat Finding, if Applicable N/A Recommendation Improve the timeliness of financial information and submit the Data Collection Form by the due date. View of Responsible Official and Corrective Action The delay in the submission of the Data Collection Form was a direct result of the audit team moving to a new accounting firm and a miscommunication as to which firm was going to assist with the completion of the Data Collection Form. Management has taken steps to ensure that the Data Collection Form for the year-ended June 30, 2025 will be submitted timely. Upon identifying the late submission, management immediately completed the submission of the 2024 Data Collection Form and reporting package on August 12, 2025.
Finding No. 2025-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Clayton Improvements Association, LTD. June 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a “Low Risk Auditee” for at least the fiscal years ending June 30, 2026 and June 30, 2027. This designation will require the auditor to audit at least 40% of the project’s programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted April 4,2025. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Clayton Improvement Association, LTD. agrees with the finding and the auditor’s recommendations have been adopted.
Finding 2025-002: Untimely Submission of Data Collection Form Federal Agency-U.S. Department of Health and Human Services ALN: 93.297 and 93.217 Criteria: 2 CFR 200.512(a) states the auditee must submit the completed Data Collection Form and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The auditee did not submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. The June 30, 2024 audit report was dated November 15, 2024, but the Data Collection Form and reporting package was not submitted until January 6, 2025, exceeding the 30-day window. Questioned Costs: None. Context: The Council has spent greater than $750,000 of direct and indirect federal funds during its fiscal year, As a result, the Council is required to have an audit conducted under Uniform Guidance and upon completion of the audit is required to submit a reporting package to the Federal Audit Clearing House. Cause: The delay was due to internal administrative oversight and lack of a formalized process to track and ensure timely submission of the Data Collection Form and reporting package. Effect: Failure to submit the Data Collection Form and reporting package timely may result in noncompliance with federal requirements and could impact future federal funding or trigger additional oversight. Repeat Finding: This was not a repeat finding. Recommendation: We recommend the auditee implement a formal tracking system and assign responsibility to specific personnel to ensure timely submission of the Data Collection Form and reporting package in accordance with 2 CFR 200.512(a). Management Response: We acknowledge the finding and take full responsibility for ensuring timely submission of the Data Collection Form and reporting package in accordance with 2 CFR 200.512(a). The delay was due to internal administrative oversight and the absence of a formalized process to track submission deadlines. To prevent recurrence, we have implemented two key measures: • Compliance Calendar: A centralized compliance calendar with automated reminders has been established to ensure all reporting deadlines are met promptly. • Alternate Signatory: Our Executive Vice President is now authorized to serve as an alternate signer for the reporting package in the event the CEO is unavailable, ensuring that submission is never delayed due to signature requirements. These actions strengthen our internal controls and ensure full compliance with federal reporting requirements going forward.
2025-001 - Failure to Submit Prior Year Single Audit Report to Federal Audit Clearinghouse Type of Finding: Other Finding Criteria: 2 CFR 200.512(a) requires auditees to submit the reporting package and data collection form to the FAC within 9 months of the fiscal year-end or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The School did not submit its FY 2024 Single Audit report to the Federal Audit Clearinghouse as required. Effect: Noncompliance with federal reporting requirements. The prior year’s audit information is not available in the public federal database as required. Cause: The report was not submitted due to an oversight by management. Recommendation: We recommend that management establish a formal process to ensure timely submission of all future Single Audit reporting packages to the Federal Audit Clearinghouse.
Finding reference number: #2025-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157 (Section 202 loan identification number 017-EE029) Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size population: The sample size information is not applicable to the finding. Name of Federal Agency: U.S. Department of Housing and Urban Development Noncompliance information: See statement of condition #2025-001 for noncompliance information. Question costs: $0 Statement of condition #2025-001: For the years ended June 30, 2024 and June 30, 2023, the Corporation did not submit the Data Collection Form (SF-SAC) to the Office of Management and Budget (OMB) as required by Uniform Guidance section 2 CFR 200.512. Criteria: Pursuant to the Uniform Guidance, the Corporation is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the entity's fiscal year end. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form due to the Capital Advance not being reflected on the Schedule of Expenditures of Federal Awards for the years ended June 30, 2024 and 2023. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Completion date: June 30, 2025 Reporting views of the responsible officials: Agree. Management concurs with the recommendation and notes that the Data Collection Form will be submitted timely moving forward.
Finding 2025-001 Type of Finding: Significant deficiency in internal controls over compliance and immaterial noncompliance Criteria: In accordance with the Uniform Guidance (2 CFR 200.512), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to timely complete the Organization’s annual audit and submit it to the federal audit clearinghouse. Condition and Context: The audit for the year ended June 30, 2024 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. The audit was submitted more than nine months after the end of the audit period. Cause of Condition: The audit for the year ended June 30, 2024 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. Effect of Condition: The effect of the condition is that the Organization did not comply with the provisions in 2 CFR 200.212. This is considered immaterial non-compliance. Questioned Costs: None. Repeat Finding: Yes, see Finding 2024-002. Recommendation: We recommend management and the Board work closely with the Finance Manager to remedy the internal control over financial reporting deficiency and also to find efficiencies in the accounting systems to allow for timely close of the Organization’s financial records in order to allow for the audit to be completed timely. Additionally, we recommend the Organization review its document retention and storage policies to ensure documentation is well organized and easy to locate when requested for the audit.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: • The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was completed in August 2025; therefore, the audit was not submitted by March 31, 2025 deadline. Recommendation: As corrective actions on the other findings reported are successfully implemented by new fiscal management leadership, audits can be performed efficiently, finalized, and submitted within the required timeframe. The audit of June 30, 2025 should be completed and submitted to the Federal Clearinghouse within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: We acknowledge that the absence of an on-site Chief Financial Officer has presented considerable challenges in ensuring compliance with the timely completion of audits and data collection initiatives. In response to this issue, we are pleased to announce the appointment of a qualified on-site CFO who will oversee our financial operations. Furthermore, our Fiscal team will also be present in the office to enhance our financial management practices. The introduction of the new CFO, along with the support of the Fiscal Department, will significantly improve our capacity to meet compliance requirements and deadlines. This change will enable us to optimize our financial processes more effectively. We remain committed to maintaining a high standard of compliance and ensuring that all necessary submissions are completed promptly.
Criteria In accordance with 2 CFR §200.512, auditees are required to submit the single audit reporting package, including the single audit report and the Single Audit Collection Form (SF-SAC) to the Federal Audit Clearinghouse (FAC) the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition and Context The single audit reporting package for the fiscal year ended June 30, 2024 was submitted beyond the required reporting deadline. The submission exceeded the 30-day timeframe following the auditors’ report date. Cause The Organization did not have a robust compliance review processes to monitor the single audit filing deadline. Effect or Potential Effect Failure to timely submit required filing documents represents noncompliance with federal reporting requirements and could impact future federal funding if not corrected. Questioned Costs None. Recommendations We recommend that the Organization strengthen its year-end reporting procedures to ensure timely submission of the single audit reporting package to the FAC. Management should assign responsibility for monitoring submission deadlines, create a submission checklist, ensure calendar reminders for key dates, and establish a formal review process to confirm that the reporting package is submitted prior to the required due date. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding and recommendations. See the attached corrective action plan.
Finding 2025-002: Material Weakness, Late Issuance of the 2024 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2025. Condition/Finding: The Single Audit package for the Town’s fiscal year ended June 30, 2025, should have been submitted to the Federal Audit Clearinghouse by January 2026. The Town missed the filing deadline, making the filing for 2025 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the Town ineligible for consideration as a low-risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Recommendation: We recommend the Town evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Management’s Response:: The Town will implement internal controls to ensure the filing deadline is met. Jason Vieira of the Towns Finance Department is responsible for the corrective action plan.
Criteria: Per 2 CFR 200.512 (Reporting on Audit Results), the auditee must submit the single audit reporting package to the Federal Audit Clearinghouse (FAC) within 30 days after receipt of the auditor’s report, or nine months after the end of the auditee’s fiscal year, whichever is earlier. Condition: For the fiscal year ending June 30, 2024 the auditee's reporting package was submitted to the Federal Audit Clearinghouse on November 13, 2025, which is 317 days past the required due date. Effect: Untimely submission constitutes noncompliance with federal reporting requirements which can impair federal oversight and increase the risk of enforcement actions, such as heightened monitoring, restrictions on future funding, or other administrative remedies deemed appropriate by awarding agencies. Cause: Insufficient procedures to ensure submission was accepted and finalized. Recommendation: Procedures should be updated to include report acceptance confirmation by the Federal Audit Clearinghouse. Views of Responsible Officials: AppalCART agrees with this finding. Finance procedures will be updated to include recommended submission confirmation which will be implemented immediately.