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.
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.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2023-005 Repeat Finding: Similar to prior year finding 2022-004 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 21.027, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A22AV00792, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2023 timely. The audit was submitted August 16, 2024, which was 138 days past the March 31, 2024 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of Housing and Urban Development Federal Programs: Community Development Block Grants Fund Passthrough Agency: State of Alaska Department of Commerce Community and Economic ------------ ---Development ALN Numbers: 14.228 Passthrough Award Number: 20-CBDG-02 / 20-CVBGVC-03 Award Year: 2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The City was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: No Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see corrective action form.
Finding 2023-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of Housing and Urban Development Federal Programs: Community Development Block Grants Fund Passthrough Agency: State of Alaska Department of Commerce Community and Economic ------------ ---Development ALN Numbers: 14.228 Passthrough Award Number: 20-CBDG-02 / 20-CVBGVC-03 Award Year: 2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The City was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: No Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see corrective action form.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form – Significant Deficiency Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for the audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended June 30, 2023. Cause: The Center’s financial director left the employ of the Center which caused a delay in the completion of the audit of the year ended June 30, 2023 resulting in the condition described above. Effect: The Center was not in compliance with the audit package and data collection form filing requirements for the year ended June 30, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Center submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Center has hired a new Director of Finance and does not expect any such delay in the future.
Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Finding Number 2023-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2022, were not submitted within the established due date. The report was due by March 31, 2023, which is nine months after the end of the fiscal year ended June 30, 2022. A similar finding was reported last year as item 2022-01. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: On July 31, 2024, the Authority issued the audited financial statements for the fiscal year 2023 and Single Audit reporting package corresponding to year ended June 30, 2023 will be submitted on or before August 31, 2024. Currently, the audit for the fiscal year 2024 is in process and the Authority expects to issue and submit the 2024 financial statements and Single Audit reporting package within the established due date.
Finding No. 2023–006 – Audit requirements for auditees – report submission Federal Program ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund - ARP Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Treasury U.S Department of Homeland Security Pass-through Entity Puerto Rico Department of Treasury Central Office of Recovery Reconstruction and Resiliency (COR3) Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that has granted funds to the Corporation may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2023. Identification of a repeat finding This is a repeat finding from the immediate previous audit, Finding No. 2022-006 Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 87 to 92.
Finding No. 2023–006 – Audit requirements for auditees – report submission Federal Program ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund - ARP Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Treasury U.S Department of Homeland Security Pass-through Entity Puerto Rico Department of Treasury Central Office of Recovery Reconstruction and Resiliency (COR3) Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The data collection form and the reporting package for the year ended on June 30, 2023 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that has granted funds to the Corporation may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2023. Identification of a repeat finding This is a repeat finding from the immediate previous audit, Finding No. 2022-006 Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 87 to 92.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2023-004 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2023, was not completed within the 9-month reporting period. Completion of the School’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 School’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School 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 2023-004 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2023, was not completed within the 9-month reporting period. Completion of the School’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 School’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School 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 2023-004 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2023, was not completed within the 9-month reporting period. Completion of the School’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 School’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School 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 2023-004 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires the School’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 School’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 School’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 School’s SEFA for the year ended June 30, 2023, was not completed within the 9-month reporting period. Completion of the School’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 School’s audited annual financial statements was delayed pending obtaining sufficient audit evidence. Effect – The delay in the completion of the School’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 School 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. School 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 School has separately issued a Corrective Action Plan related to this finding.