All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005) Material Weakness, Material Noncompliance – Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
2023-003 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Program and Community Development Block CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: Yes Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse timely. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions.
2023-001 Timely Submission of Single Audit Report Program Name/ Assistance Listing Number: 93. 959 Block Grants for Prevention and Treatment of Substance Abuse Federal Agency: Department of Health and Human Services Federal Award Identification: Unknown Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended June 30, 2023, by the required deadline. Cause of Condition: The delay in submission was caused by the changes in the executive director position: the retirement of the executive director, the appointment of a transitory executive director, and the subsequent passing of the transitory executive director while looking for a new executive director. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submission of the DCF. This could include designating a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the organization should provide training to relevant staff on the importance of meeting federal compliance requirements. Description of the Nature and Extent of Issues Reported: We consider the following materiality for consideration of material noncompliance for the major program 93.959 at 5% of the total awards expended amounting to $51,253. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding 2023-003 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor's reports within the earlier of 30 days after receipt of the auditor's reports or nine months after the end of the audit period to the Federal Audit Clearinghouse ("FAC"). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS’s federal award for the year ended June 30, 2023, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended June 30, 2023, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2023-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: Yes. Recommendation: We recommend that BCS enhance its closing and reporting process to ensure the reports required by the Uniform Guidance is submitted by the aforementioned deadline. Views of Responsible Officials: See management’s response and corrective action plan.
Finding 2023-003 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor's reports within the earlier of 30 days after receipt of the auditor's reports or nine months after the end of the audit period to the Federal Audit Clearinghouse ("FAC"). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS’s federal award for the year ended June 30, 2023, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended June 30, 2023, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2023-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: Yes. Recommendation: We recommend that BCS enhance its closing and reporting process to ensure the reports required by the Uniform Guidance is submitted by the aforementioned deadline. Views of Responsible Officials: See management’s response and corrective action plan.
Finding 2023-003 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor's reports within the earlier of 30 days after receipt of the auditor's reports or nine months after the end of the audit period to the Federal Audit Clearinghouse ("FAC"). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS’s federal award for the year ended June 30, 2023, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended June 30, 2023, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2023-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: Yes. Recommendation: We recommend that BCS enhance its closing and reporting process to ensure the reports required by the Uniform Guidance is submitted by the aforementioned deadline. Views of Responsible Officials: See management’s response and corrective action plan.
Finding 2023-003 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor's reports within the earlier of 30 days after receipt of the auditor's reports or nine months after the end of the audit period to the Federal Audit Clearinghouse ("FAC"). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS’s federal award for the year ended June 30, 2023, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended June 30, 2023, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2023-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: Yes. Recommendation: We recommend that BCS enhance its closing and reporting process to ensure the reports required by the Uniform Guidance is submitted by the aforementioned deadline. Views of Responsible Officials: See management’s response and corrective action plan.
Finding 2023-003 Reporting – Data Collection Form and Reporting Package (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor's reports within the earlier of 30 days after receipt of the auditor's reports or nine months after the end of the audit period to the Federal Audit Clearinghouse ("FAC"). BCS did not submit its reporting package to the FAC timely. Condition: The single audit of BCS’s federal award for the year ended June 30, 2023, was not completed within the nine months following the period-end. Cause: The delay in the issuance of the single audit report for the year ended June 30, 2023, was to the late issuance of the consolidated and combined financial statements as noted in Finding 2023-001. Effect: As a result of the late financial statement issuance, BCS did not submit its single audit reporting package within the required timeframe. As such, BCS did not comply with the regulatory requirements. Questioned Costs: None identified. Identified as a Repeat Finding: Yes. Recommendation: We recommend that BCS enhance its closing and reporting process to ensure the reports required by the Uniform Guidance is submitted by the aforementioned deadline. Views of Responsible Officials: See management’s response and corrective action plan.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Condition: The audit for June 30, 2023, was not summited within the required timeline. Criteria: 2 CFR 200.512(a)(1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: The primary cause attributed to the reporting finding regarding late submissions can be identified as a deficiency in personnel resources within FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) The Corporation has experienced challenges in adequately staffing its finance and accounting department, thereby impeding its ability to fulfill reporting requirements in a timely and accurate manner. Effect: Late submissions of required financial reports can result in heightened scrutiny from Federal awarding agencies. The Corporation could face delays in receiving future funding until compliance issues are resolved, impacting its financial stability and mission delivery. Recommendation: FUNDACION DE DESARROLLO COMUNAL DE PUERTO RICO, INC. (FUNDESCO) should establish clear protocols and timelines for the preparation and submission of financial reports to ensure compliance with Federal awarding agency requirements. This includes recruiting more personnel, defining roles and responsibilities within the finance and accounting team and setting deadlines well in advance of the reporting due dates.
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and Material Weakness in Internal Control Over Compliance Agency U.S. Department of the Treasury Assistance Listing Numbers (ALN) 21.027 Program Name COVID-19 - Coronavirus Local Fiscal Recovery Fund Award Year FY 2023 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development Pass-Through Entity Identifying Number AK0049 Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition The City did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause The City did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The City is not compliant with 2 CFR 200.512. The City could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the City's compliance with the specified requirements. Identification as a repeat finding Yes. Finding 2022-004 Noncompliance and Material Weakness in Internal Control over Compliance. Recommendation We recommend the City establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management agrees with this finding. Management has developed internal deadlines to ensure the FY24 financial statements will be completed within the appropriate reporting deadlines.
Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: All Federal Programs Federal Assistance Listing Number: 14.850, 14.871 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS to FAC and REAC within 9 months of fiscal year end. Effect: The Authority did not submit its audited FDS to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the unaudited FDS was re-submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: All Federal Programs Federal Assistance Listing Number: 14.850, 14.871 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an audited FDS to FAC and REAC within 9 months of fiscal year end. Effect: The Authority did not submit its audited FDS to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the unaudited FDS was re-submitted on time. Repeat Finding: This is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-003 Instance of noncompliance and significant deficiency in internal controls over compliance for reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards reported on the schedule of expenditures of federal awards. Program Title: All Awards reported on the schedule of expenditures of federal awards. Assistance Listing Number: All Awards reported on the schedule of expenditures of federal awards. Award Number: All Awards reported on the schedule of expenditures of federal awards. Award Period: All Awards reported on the schedule of expenditures of federal awards. Criteria In accordance with 2 CFR 200.512, 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(s), or nine months after the end of the audit period. Internal control systems over financial reporting are to prevent late submission of the Single Audit reporting package, including the data collection form to the Federal Audit Clearinghouse. Condition, Context for Evaluation, and Effect The Single Audit reporting package and related data collection form for the year ended June 30, 2023 was not submitted within nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year-end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2022-004. Recommendation We recommend that the Organization review the internal controls in place over year-end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Data Collection Form Finding -Criteria : 2 CFR 200.512(a) requires that 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 Organization’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause : Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect : Late filing will result in the Organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation : We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of Responsible Officials and Planned Corrective Actions : The Organization has reorganized and expanded the internal finance team to allow for more capacity to prepare an accurate SEFA and to provide requested audit documentation in a timely manner. The Organization accepts the recommendation.
Data Collection Form Finding -Criteria : 2 CFR 200.512(a) requires that 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 Organization’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause : Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect : Late filing will result in the Organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation : We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of Responsible Officials and Planned Corrective Actions : The Organization has reorganized and expanded the internal finance team to allow for more capacity to prepare an accurate SEFA and to provide requested audit documentation in a timely manner. The Organization accepts the recommendation.
Data Collection Form Finding -Criteria : 2 CFR 200.512(a) requires that 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 Organization’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause : Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect : Late filing will result in the Organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation : We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of Responsible Officials and Planned Corrective Actions : The Organization has reorganized and expanded the internal finance team to allow for more capacity to prepare an accurate SEFA and to provide requested audit documentation in a timely manner. The Organization accepts the recommendation.
Data Collection Form Finding -Criteria : 2 CFR 200.512(a) requires that 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 Organization’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause : Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect : Late filing will result in the Organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation : We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Views of Responsible Officials and Planned Corrective Actions : The Organization has reorganized and expanded the internal finance team to allow for more capacity to prepare an accurate SEFA and to provide requested audit documentation in a timely manner. The Organization accepts the recommendation.