2023-005- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, datacollection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package 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. Effect Late reporting could cause additional oversight or restriction by grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did notcomply with the submission requirements of 2 CFR 200.512.
I noted that the YRITWC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the YRITWC must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The organization was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. It is recommned that management prepare the audit prep timely for future audits. Management has already started work on their 2024 and 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was a repeat finding.
FINDING 2023-004 – Late Submission of Single Audit and FAC Data Collection Form SIGNIFICANT DEFICIENCY; NONCOMPLIANCE Identification of the Federal Program: U.S. Department of Health and Human Services; direct awards ALN: 93.011, 93.224/93.527, 93.526, and 93.918 Compliance Requirement: Reporting Criteria: Uniform Guidance requires nonfederal entities to submit the reporting entity’s Uniform Guidance reporting package, including the audit report and completed Federal Audit Clearinghouse (FAC) Data Collection Form, to the FAC within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after fiscal year‑end (2 CFR 200.512(a)). Timely submission of the reporting package is required to facilitate federal oversight of award compliance. Context: The condition was identified during Single Audit testing of reporting requirements applicable to the Health Center Cluster. Sampling was not utilized. Condition: The Center did not submit its required Uniform Guidance reporting package, including the reporting entity’s audit report and the FAC Data Collection Form, within the required submission timeframe. Specifically, the Uniform Guidance audit and related FAC Data Collection Form were submitted after the earlier of (1) 30 calendar days after receipt of the auditor’s reports or (2) nine months after the end of the reporting entity’s fiscal year. Cause: Due to a delay in the compiling of records related to the audit, the Center was not in compliance with the reporting requirements. Effect or Potential Effect: Failure to submit the Uniform Guidance audit and FAC Data Collection Form timely increases the risk of noncompliance with Uniform Guidance reporting requirements and may result in delayed federal oversight, increased monitoring by the awarding agency, or the imposition of additional administrative conditions. Questioned Costs: No questioned costs were identified as a result of this finding. Repeat Finding: This is a repeat finding. Recommendation: The Center should strengthen internal controls over Uniform Guidance audit reporting by implementing procedures to track submission deadlines, assigning responsibility for timely filing of the audit report and FAC Data Collection Form, and establishing management review processes to ensure compliance with Uniform Guidance reporting requirements. View of Responsible Officials: See accompanying Corrective Action Plan.
Condition Found The reporting package and data collection form for the September 2023 audit was not filed by the June 30, 2024 deadline. This is a repeat of Finding 2022-001 from the September 2022 audit. Effect RJI was in violation of 2 CFR Section 200.512(a). Cause The Single Audit was not completed timely for several reasons, including limited financial resources, and multiple transitions in external audit providers between 2023 and 2025 including prior auditor-initiated terminations and capacity constraints. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation RJI should ensure that its records are completed and reconciled in a timely manner, so that the Single Audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials RJI has strengthened its fiscal oversight and compliance infrastructure through the addition of dedicated finance and grants management personnel, refinement of internal controls and fiscal sponsor coordination processes, and engagement of an independent audit firm to complete the outstanding Single Audit. In addition, RJI has implemented enhanced financial monitoring procedures, standardized documentation and reconciliation practices, formalized grant closeout timelines, and established recurring internal review checkpoints to improve reporting accuracy and compliance. To support long-term sustainability and audit readiness, RJI is institutionalizing policies and continuity plans designed to ensure timely completion of all required federal and state filings, strengthen financial transparency, and reduce reliance on ad hoc processes.
Finding Number: 2023-013 Prior Year Finding Number: 2022-005 Programs: Multiple Federal Programs Compliance Requirement: Reporting – Data Collection Form and Reporting Package Criteria --- In accordance with 2 CFR §200.512, the audit reporting package must be submitted to the Federal Audit Clearinghouse within the required timeframe. Condition --- The reporting package for the fiscal year ended September 30, 2023, was not submitted within the required deadline. Questioned Costs --- Not applicable Context --- The issue was identified through compliance review procedures. Effect --- Failure to submit the reporting package timely may result in sanctions, including potential reduction or loss of Federal funding. Cause --- Management did not have sufficient resources to ensure timely submission. Recommendation --- We recommend that management enhance staffing capacity and strengthen internal controls to ensure timely submission of required reports. Views of Responsible Officials: Management acknowledges the findings and provides the following context regarding the delay in submission of the FY 2023 compliance reports. During FY 2023, the Internal Control Memoranda used to guide and review program operations contained information that changed during the fiscal year due to the restructuring of the ARP Division and the implementation of the Grant Administrator role. These organizational changes impacted reporting lines and oversight responsibilities, and the Internal Control Memoranda were not updated in real time to fully reflect these changes. To ensure timely submission of the quarterly compliance reports, the reporting process was updated to remove the multi-level review requirement. The reports are highly detailed and require significant compilation and reconciliation within a limited timeframe between the close of the reporting period and the submission deadline. Eliminating the multi-level review process allowed management to meet reporting deadlines more efficiently. It is also important to note that the compliance reports are cumulative reports, which allows for corrections or updates to be incorporated in subsequent quarterly submissions, thereby maintaining overall reporting accuracy over time. Additionally, copies of all submitted reports are provided to both the CFO and the Executive Director (ED) for review and oversight. If changes are required, they are reporting in the subsequent quarterly submission. Further strengthening financial oversight, the CFO requires all direct reports to submit monthly to bi-monthly financial reports. These reports are used to continuously monitor program performance, identify any discrepancies, and address issues in a timely manner. Management remains committed to strengthening internal controls and ensuring the timely and accurate submission of all required federal reporting.
Type of Finding Compliance Internal Control over Compliance – Significant Deficiency Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition and Context The DCF was not submitted by its due date of June 30, 2024. Cause Delays in the audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes noncompliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation Improve the timeliness of financial information and submit the DCF by the due date. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 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. STATEMENT OF CONDITION The Center did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending September 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The Center was unable to contract a Single Audit on a timely basis. STATEMENT OF CAUSE The Center did not have an effective process to timely contract a Single Audit to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The Center did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION OF REPEAT FINDING No reported as prior audit finding. RECOMMENDATIONS We recommend the Center to establish procedures for contracting a Single Audit that enables the Center to complete the audit process in time to comply with federal standards.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must 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. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.