Finding No. 2026-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Sherrill-Kenwood Community Retirement Housing Corporation June 30, 2025 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 5 days 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 on March 6, 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: Sherrill-Kenwood Community Retirement Housing Corporation agrees with the finding and the auditor’s recommendations have been adopted.
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.
Program Direct Appropriation - Special Olympics Education Program Criteria In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes 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(s), or nine months after the end of the audit period. Condition The Organization did not submit the reporting package and the Data Collection Form to the Federal Audit Clearinghouse for the fiscal year ended December 31, 2024, until after the regulatory deadline of September 30, 2025. Questioned costs None Context The finding is a result of observation and inquiry with Organization management. Effect The Organization is in noncompliance with federal reporting requirements. This late filing automatically disqualifies the Organization from being considered a "low-risk auditee" for the next two audit years under 2 CFR § 200.520, which will likely increase future audit costs and the volume of testing required. Cause The delay was a direct result of the audit being unable to be completed timely due to delays in audit documentation being provided. Recommendation The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Views of the Responsible Officials and Planned Corrective Action The Organization hired additional accounting department staff to get the accounting department upto- date. A third party consulting firm was contracted to provide an assessment of internal accounting and management policies, procedures and responsibility to assist in identifying improvements and efficiencies. -
Finding 2025-001 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors' report or nine months after the end of the audit period (whichever is earlier). Condition: The Organizations did not timely submit the Single Audit Reporting Packages for the year ended December 31, 2024. Cause: During the year ended December 31, 2024, the Organizations experienced turnover in the accounting department that resulted in delays to the audit. Effect: The Organizations could be subject to additional compliance reviews. Recommendation: We recommend the Organizations implement policies and procedures to ensure the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form be completed in a timely manner. Views of responsible officials: The Organizations agree with the finding. Refer to the Corrective Action Plan.
2025-001 Reporting - Federal Financial Report Health Center Program Cluster #93.224 U.S. Department of Health and Human Services Condition – The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria – The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause – The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect – The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation – We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response – Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Corporation increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.
Finding 2025-003 – Late Submission of Reporting Package and Data Collection Form Federal Reporting Requirement: Uniform Guidance – Subpart F Reporting Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance Noncompliance with Federal Reporting Requirements No Questioned Costs Criteria: Under 2 CFR § 200.512(a)(1), the audit, Data Collection Form, and reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor’s report or nine months after the end of the audit period, whichever is earlier. In addition, 2 CFR § 200.303 requires recipients and subrecipients to establish, document, and maintain effective internal control over Federal awards that provides reasonable assurance of compliance with applicable Federal statutes, regulations, and the terms and conditions of Federal awards. Recipients and subrecipients are also required to evaluate and monitor compliance and take prompt action when instances of noncompliance are identified. Condition: The Organization did not timely submit its reporting packages and Data Collection Forms for the two preceding audit periods. For the year ended December 31, 2023, the reporting package was due no later than September 30, 2024. The Organization submitted the reporting package to the Federal Audit Clearinghouse on March 15, 2025, 166 days after the required submission date. For the year ended December 31, 2024, the reporting package was due no later than September 30, 2025. The Organization submitted the reporting package to the Federal Audit Clearinghouse on March 13, 2026, 164 days after the required submission date. Accordingly, the Organization did not comply with the reporting deadlines prescribed by 2 CFR § 200.512(a). Cause: The Organization did not have sufficiently effective procedures in place to monitor the status and timely completion of the annual audit and related Federal Audit Clearinghouse submission. Delays in completing the annual audit, including delays associated with obtaining and providing information necessary for completion of the audit, contributed to the late submissions. Effect or Potential Effect: Failure to timely submit the audit, reporting package, and Data Collection Form constitutes noncompliance with the reporting requirements of 2 CFR § 200.512. Late submission delays the availability of required audit information to Federal agencies and pass-through entities and may affect the Organization’s ability to qualify as a low-risk auditee in future periods or otherwise result in increased Federal or pass-through entity oversight. Recommendation: We recommend that management maintain a formal compliance calendar identifying the applicable Federal Audit Clearinghouse submission deadline and assign responsibility for monitoring compliance with that deadline. Management should regularly monitor the status of the annual audit, timely provide requested information to the auditors, promptly address outstanding audit items, and communicate with the auditors throughout the audit process to facilitate completion of the audit and submission of the reporting package and Data Collection Form within the required timeframe. Views of Responsible Officials and Planned Corrective Action: Management has added the Federal Audit Clearinghouse submission deadline to its annual compliance calendar and assigned responsibility for monitoring the deadline to the Executive Director. Management will actively monitor the progress of the annual audit, timely respond to auditor requests, and communicate with the auditors regarding outstanding items that could delay completion of the audit. The Board will provide oversight of the process. Management intends for these procedures to facilitate timely completion of the annual audit and submission of the reporting package and Data Collection Form within the timeframe required by Uniform Guidance. Repeat Finding: Yes. This finding is a repeat of Finding 2024-006.
Condition 2025-01 The Organization was required to submit its Single Audit reporting package and data collection form for the fiscal year ended December 31, 2022, to the Federal Audit Clearinghouse (FAC). The reporting package was not submitted within the required timeframe. The reporting package was subsequently submitted in April 2026. Criteria 2 CFR Section 200.512(a)(1) requires the audit, data collection form, and reporting package to 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, unless an extension is authorized by the cognizant agency for audit or oversight agency for audit. In accordance with 2 CFR Section 200.512(d), the auditee is responsible for electronically submitting the data collection form and reporting package to the Federal Audit Clearinghouse. Cause The Organization did not have adequate procedures or controls in place to monitor and ensure timely completion and submission of its Single Audit reporting package to the Federal Audit Clearinghouse. Effect The Organization did not comply with Federal requirements for timely submission of its Single Audit reporting package. The delayed submission reduced the timeliness of information available to Federal agencies and pass-through entities for oversight of Federal awards and delayed public availability of the audit results. Recommendation We recommend that the Organization establish procedures to monitor Single Audit requirements and ensure that future audit reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the timeframe prescribed by 2 CFR Section 200.512. The Organization should assign responsibility for monitoring the audit submission deadline and establish a process for ensuring that any required extension is obtained before the applicable deadline. Views of Responsible Officials In 2026, procedures were implemented to strengthen oversight of Single Audit reporting requirements and ensure timely submission of future reporting packages. Responsibility for monitoring applicable filing deadlines has been assigned to designated finance personnel, with deadlines incorporated into the Organization’s annual audit calendar. Finance personnel will also coordinate with the independent auditors throughout the audit process to monitor completion and submission requirements and will address any potential delays or required extensions prior to the applicable deadline.
Regulatory Deadline for Submission of Schedule of Expenditures of Federal Awards Repeat Finding: No Condition: The Organization did not submit its SEFA and reporting package to the FAC within the required nine‐month deadline. For the year ended December 31, 2024, the reporting package was due by September 30, 2025, but the audit was not completed until May 4, 2026. Criteria: Per 2 CFR 200.512(a), the auditee must submit the reporting package, which includes the financial statements, schedule of expenditures of federal awards (SEFA), and the auditor’s reports, 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 auditee’s fiscal year end. Timely submission is a condition of receiving and maintaining federal awards. Cause: The delay occurred because the Organization did not have adequate procedures in place to ensure timely preparation and submission of the SEFA and reporting package in accordance with Uniform Guidance deadlines. Effect: Failure to submit the SEFA and reporting package timely constitutes noncompliance with Uniform Guidance reporting requirements. This increases the risk that federal oversight agencies may delay or restrict future funding, and may affect the Organization’s risk classification under 2 CFR 200.520. Questioned Costs: None noted. Perspective Information: The condition noted applied to the reporting package for the year ended December 31, 2024, and represents noncompliance with the Uniform Guidance submission requirements. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of the SEFA and reporting package to the FAC within the nine‐month deadline. This should include assignment of responsibility, a compliance calendar, and oversight by management or the governing body. Reporting Views of Responsible Officials: Management agrees. The reporting package, including the SEFA, was not submitted to the Federal Audit Clearinghouse within the nine‐month deadline under 2 CFR 200.512(a). The delay stemmed from a late close and audit; management is compressing that timeline to meet the deadline going forward.
Finding: 2025-002 CFDA Number: 14.218 Program Name: Community Development Block Grants Federal Agency: U.S. Department of Housing and Urban Development Type of Finding: Federal Award Finding Compliance Requirement: Reporting Questioned Costs: N/A Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted 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 Company's 2024 financial audit was submitted to the Federal Audit Clearinghouse more than nine months after the end of the audit period. Cause The late submission of the Organization's financial audit to the Federal Audit Clearinghouse was primarily due to delays in management's preparation of the financial records. The accounting records were not finalized in a timely manner, which prevented the audit team from initiating audit procedures with sufficient time to meet the required submission deadline. Effect: The Company is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendations: We recommend that policies and procedures be implemented to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management is aware of the submission timeframe required by the Federal Audit Clearinghouse and will ensure audited financials are submitted timely going forward.
2025-001—Late Filing of the Data Collection Form Significant Deficiency / Other Matter Noncompliance Federal Program: All federal awards. Criteria: Under 2 CFR 200.512(a), the auditee must submit the Data Collection Form (DCF) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of: 1. 30 calendar days after receipt of the auditor’s reports, or 2. Nine months after the fiscal year-end. Condition: MAG US did not file its Data Collection Form and reporting package with the FAC within the required timeframe for the year ended December 31, 2024. Cause: Due to the executive orders issued in January 2025, the audited financial statements were not completed within the 9 months. Effect: The data collection form was not filed timely. Questioned costs: None noted. Context: The data collection form for the year ended December 31, 2024, was not filed within nine months of year-end or within 30 calendar days after receipt of the auditor’s report as required by Uniform Guidance. Repeat Finding: No Recommendation: MAG US should develop and implement formal written procedures assigning responsibility for the submission of the DCF and reporting package. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
U.S. Department of Agriculture – 10.558 Child and Adult Care Food Program 2025-004 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Uniform Guidance (2 CFR 200.512) requires the auditee to submit the reporting package (including the audited financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, and corrective action plan, as applicable) 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. Management is responsible for preparing the reporting package and ensuring timely submission, including providing the auditor with requested documentation necessary to complete the audit in a timely manner. Condition: For the year ended December 31, 2025, the auditee did not submit the Single Audit reporting package to the Federal Audit Clearinghouse by the required due date of September 30, 2026. Cause: The untimely submission occurred because the audit was delayed when management did not provide requested audit documentation timely. As a result, the auditor was unable to complete required audit procedures and issue the auditor’s report(s) within the timeframe necessary for management to submit the reporting package by the applicable due date. Effect: Failure to submit the Single Audit reporting package within the required timeframe may result in noncompliance with Uniform Guidance reporting requirements and could increase the risk of federal awarding agency or pass-through entity scrutiny, including potential delays in grant funding, withholding of award payments, or other administrative actions. Questioned Costs: None noted. Recommendation: We recommend that management implement and/or strengthen procedures to ensure timely completion of the audit and submission of the reporting package to the Federal Audit Clearinghouse. At a minimum, management should assign appropriate personnel and provide sufficient resources to support timely audit readiness, including advance preparation of key schedules and supporting documentation. Views of Responsible Officials and Planned Corrective Actions: Responsible Person(s): ECA Executive Director/Whittle Strategic Accounting Anticipated Completion Date: November 2026 In September 2026, the Organization terminated its contract with the previous accounting services provider and engaged Whittle Strategic Accounting. Whittle Strategic Accounting has a proven history of working with nonprofit organizations, many of whom are audited, and they have systems and processes that will provide better controls over the accuracy and timeliness of the financials. As part of their regular monthly close processes, Whittle Strategic Accounting prepares financials and workpapers in a manner that allows for a more seamless audit. This will reduce the amount length of time that it takes for an audit to be preformed and will allow the Organization to file required reports with the Federal Audit Clearinghouse in a timely manner. ECA Management will ensure that all materials necessary for audit review will be maintained and reviewed monthly. Monthly board and committee minutes will be maintained in a secure online file folder, accessible upon request for audit reporting.
Finding No. 2025-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Mount St. James Housing Development Fund Company, Inc. December 31, 2025, 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, 2026, and December 31, 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 will be submitted as soon as possible. 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: The Mount St. James Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
2025-005 Federal Awards Submission Criteria: 2 CFR §200.512(a), Report Submission, requires the audit to be completed, and the data collection form and the reporting package to be submitted to the Federal Audit Clearinghouse no later than the earlier of 30 calendar days after receipt of the auditors' reports or nine months after the Organization's audit period, whichever is earlier. Condition: The Organization’s did not submit its Single Audit Reporting Package to the Federal Audit Clearinghouse within the deadline established by the Uniform Guidance. Context: The deadline for the Organization to submit the audit, data collection form, and reporting package for the year ended December 31, 2025 was September 30, 2026. As of October 5, 2026, the Organization had not submitted its Single Audit reporting package to the Federal Audit Clearinghouse. Cause: The Organization did not have adequate procedures in place to monitor the Single Audit submission deadline and ensure timely submission of the reporting package to the Federal Audit Clearinghouse. Effect: The late submission may affect the Organization's eligibility to be considered a low-risk auditee under 2 CFR § 200.520. Recommendation: We recommend that the Organization establish and implement procedures to monitor Single Audit reporting requirements and ensure that the audit, data collection form, and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Views of Responsible Officials and Planned Corrective Actions: The Organization stated that procedures will be implemented to ensure future Single Audit reporting packages are submitted timely in accordance with Uniform Guidance requirements.
Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending December 31, 2024. 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. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit performed under Uniform Guidance for the year ending December 31, 2024. 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 to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2024 and 2023, however, the data collection form was not submitted to the FAC within the required due dates for the years ending December 31, 2024 and 2023. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2024 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates.
Criteria: Per 2 CFR § 200.512(a)(1), the single audit, data collection form (DCF), and reporting package must be submitted to the Federal Audit Clearinghouse (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. Condition: The Organization’s single audit reporting package and Data Collection Form (DCF) for the fiscal year ended December 31, 2025, were due by September 30, 2026. However, the filings were not submitted to the FAC by the deadline. Cause: The Organization experienced delays in closing its books and records and completing the 2025 financial statements due to the material weakness for the lease amendment as summarized in finding 2025-001 Effect: The Organization failed to comply with federal reporting deadlines for its submission of the its reporting package under 2 CFR § 200.512. Questioned Costs: None. Recommendation: Management should establish a strict year-end close and audit preparation calendar, including pre-audit reconciliations of the SEFA and early engagement with the audit firm to ensure the DCF and reporting package are certified and submitted before the statutory deadline. Views of Responsible Officials and Corrective Action Plan: Management agrees with the finding. The Director of Accounting has implemented a revised closing timeline and automated tracking for future FAC submissions.
Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2024 reporting package was September 30, 2026; however, the Organization did not issue its single audit reporting package until October 2026. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Type of Finding: Material weaknesses in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: Stebbins Community Association did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: Stebbins Community Association was not in compliance with reporting requirements. Questioned Costs: None. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management’s Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2025-005: Information on the Federal Program: All federal programs. Compliance Requirements: Report Submission. Type of Finding: Other Noncompliance (not tied to a major program) and Significant Deficiency in Internal Control Over Compliance. Criteria: Federal reporting requirements require that financial and compliance reports, including the Single Audit reporting package, be submitted within the timeframe established under 2 CFR §200.512.Condition: The Organization did not submit its Single Audit reporting package for the fiscal year ended December 31, 2024, within the required timeframe. The nine-month submission deadline was September 30, 2025. Cause: Delays in issuance of the 2023 audit and completion of the 2024 trial balance delayed completion of the 2024 audit. The completed 2024 trial balance was not available until after the September 30, 2025, submission deadline. The Organization’s procedures did not ensure that financial records were finalized in sufficient time to complete the audit and submit the required reporting package. Effect or Potential Effect: The Organization did not comply with federal audit submission requirements. The delay limited the timely availability of audited financial and compliance information to federal awarding agencies and pass-through entities and may result in additional oversight or monitoring. Context: This finding relates to the Organization’s annual Single Audit submission for the fiscal year ended December 31, 2024. The reporting package was submitted after the September 30, 2025, deadline. Repeat Finding: Repeat finding of 2024-006. Recommendation: We recommend that management establish and monitor a year-end closing and audit submission schedule, including deadlines for completing reconciliations, finalizing the trial balance, providing supporting documentation, and submitting the data collection form and reporting package. Management should assign responsibility for monitoring these deadlines and promptly address delays with the independent auditors and those charged with governance. Views of Responsible Official: Management acknowledges that the FY2024 Single Audit reporting package was submitted after the applicable deadline and accepts the recommendation to strengthen audit coordination and submission tracking. Management reports that a change in independent auditors contributed to the delay: the predecessor auditor did not provide documentation requested by the successor auditor in a timely manner, delaying commencement of the FY2024 audit. This delay subsequently affected the scheduling and progress of the FY2025 audit. WCAI recognizes its responsibility for monitoring audit completion and federal submission deadlines notwithstanding delays involving external auditors.
2025-001 The audit report and data collection form not submitted as required Federal Program: Healthy Marriage Promotion and Responsible Fatherhood Grants ALN: 93.086 Compliance Requirement: Reporting Repeat Finding: No Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the auditor’s report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended December 31, 2025, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: Management did not provide necessary documents needed for the audit in a timely manner. Effect: Healthy Relationships California is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Healthy Relationships California management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse promptly. Management’s Response: Healthy Relationships California concurs with the finding and has begun implementing corrective actions.
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.