Criteria:In accordance with 2 CFR 200.512(a)(1), 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. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Criteria:In accordance with 2 CFR 200.512(a)(1), 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. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-006 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the Academy’s audited SEFA and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse within 9 months after the end of the audit period. Questioned Costs – Not applicable. Context – The Academy’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2023, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2023 was not completed within the 9-month reporting period. Completion of the Academy’s audited annual financial statements for the year ended June 30, 2023, which is a required component of the federal reporting package, was delayed. The completion of the Academy’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the Academy’s financial audit for the year ended June 30, 2023, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the Academy ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. Academy management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The Academy has separately issued a Corrective Action Plan related to this finding.
2023-007: Single Audit Report Submission Criteria or specific requirement: In accordance with 2 CFR 200.512, the Center was required to complete and submit the data collection form 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 Center did not submit the single audit within the required period for submission. Cause: The Center did not have sufficient staffing in place to properly monitor and adhere to the respective due dates. Effect or potential effect: The Center did not comply with the requirements of 2 CFR 200.512. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports, but also a formal, documented review process. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Center in regard to this matter.
CRITERIA: § 200.512 Report submission. (a) General. (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. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was April 1, 2024. EFFECT: The funders that require the reports and audits will not have received the report in time and it could affect monitoring of the federal awards. QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.
CRITERIA: § 200.512 Report submission. (a) General. (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. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was April 1, 2024. EFFECT: The funders that require the reports and audits will not have received the report in time and it could affect monitoring of the federal awards. QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.
CRITERIA: § 200.512 Report submission. (a) General. (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. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was April 1, 2024. EFFECT: The funders that require the reports and audits will not have received the report in time and it could affect monitoring of the federal awards. QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to 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 organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Material Weakness in internal control over compliance/Material Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months plus any extensions 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. Cause: Due to staff turnover the City was unable to access their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: This is a repeat finding of 2022-001 and appears to be a systematic problem. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds and Local Government Lost Revenue ALN 21.027 Grant Numbers: AK0031 and 22-LGLR-07 Award Period: 2022 Type of Finding: Material Weakness in internal control over compliance/Material Noncompliance Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months plus any extensions 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. Cause: Due to staff turnover the City was unable to access their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat finding: This is a repeat finding of 2022-001 and appears to be a systematic problem. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
FINDING 2023-005 Internal Control over Compliance and Compliance with Reporting Programs: Federal Agency: Department of Health and Human services AL Number: 93.224/93.527 Federal Agency: USAID AL Number: 98.001 Criteria: CFR Section 200.303, Internal Controls, Section (a) states the Organization must establish and maintain effective internal control over federal awards that provides reasonable assurance that the Organization is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Management is responsible for establishing and maintaining a system of internal control that should include controls over its reporting process. 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: During the fiscal year, we noted that the Organization failed to submit the data collection form and reporting package to FAC on a timely basis. Cause: Policies and procedures were not appropriately adhered to in certain instances to ensure timely submission of required reports to federal funding source. Effect: Failure to properly track all reporting submission deadlines could lead to delayed funding. Context: This is a condition identified during the testing of the financial reporting requirements as outlined in the terms and conditions of the award documents. The data collection form and reporting package must be submitted to the FAC the earlier of 30 calendar days after receipt of the auditor’s reports or by March 31, 2023, nine months after the end of the audit period. Questioned Costs: None identified. Identification as a Repeat Finding: This is a repeat finding, as 2022-007. Recommendation: We recommend that the Organization strictly enforce its existing policies and procedures to ensure compliance with the requirements of the Uniform Guidance to ensure required reports are properly submitted to the federal government on a timely basis.
Finding 2023-002 – Material Weakness Program: Federal Highway Works Administration - Highway Planning and Construction Cluster CFDA No.: 20.205 Federal Agency: U.S. Department of Transportation Award Year: 2022/23 Compliance Requirement: Reporting Questioned Costs: N/A Criteria: Per Uniform Guidance Subpart F section 200.512 the audit must be completed, and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition: Management was not able to provide the necessary information needed to complete the audit by the required date. Cause: Management and accounting staff turnover leading to delays in the start and completion of the audit. Effect: Noncompliance may result in withholding of payments, denying both the use of funds and matching credit for all or part of the cost of the activity or action not in compliance, whole or partial suspension or termination of the Assistance Agreements, recovery of funds paid under the Assistance Agreements, withholding of future awards, or other legal remedies in accordance with 2 CFR §200.338. Recommendation: The Council should further enhance their accounting process to ensure that all accounting records are properly reflected in the financial statements prior to the commencement of the audit. In addition, we recommend that the Council work on additional cross training within the finance team to ensure that there are adequate staff with the ability to complete the financial close and financial statement preparation process. Management’s Response and Corrective Action Plan: Finding 2023-002 – Material Weakness Program: Federal Highway Works Administration - Highway Planning and Construction Cluster The delays in the commencement and completion of the audit, as well as the material misstatements and excessive year-end closing journal entries, were primarily due to significant turnover in our finance department during the fiscal year and the financial closing process. Effect of Condition: We acknowledge that these issues led to material adjustments identified through the audit procedures, which significantly delayed the audit process
Finding 2023-001 – Late Audit Reporting Significant Deficiency – Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an 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. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is not a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2023-001 – Late Audit Reporting Significant Deficiency – Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an 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. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is not a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2023-001 – Late Audit Reporting Significant Deficiency – Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an 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. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is not a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2023-001 – Late Audit Reporting Significant Deficiency – Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an 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. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is not a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2023-001 – Late Audit Reporting Significant Deficiency – Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an 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. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is not a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2023-001 – Late Audit Reporting Significant Deficiency – Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an 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. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2023, should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is not a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.