Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-007: Late Submission of Single Audit Reporting Package 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 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. Cause The submission of the Single Audit reporting package was delayed due to a forensic audit needed to be completed before the single audit could be completed. Recommendation We recommend that the Organization review the internal controls in place over the filing of the data collection form and reporting package so it can be submitted timely to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2023-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Market Interest Rate, Assistance Listing #14.155 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Prior management oversight and non-responsiveness. Context: The annual audit was not completed by the due date of the required reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: The board of directors acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2023, on or before nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission on the date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause Management did not have adequate procedures in place to ensure the timely submission of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Questioned Costs Not determined Recommendation The Municipality should prepare the financial statements on a timely basis. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding Number: 2023-004 Repeat Finding: No. Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042 Federal Agency: U.S. Department of the Interior Federal Award Number: A22AV00848 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 December 6, 2024, which was 250 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 concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Marie Rose, Principal
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.
Finding 2023-003 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Cause of Condition: Management oversight and lack of Finance Officer in place during period under audit. Effect of Condition: Noncompliance with Uniform Guidance regulations. Context: The books and records were not reconciled and ready to be audited by the required due date of the reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Furthermore, we recommend that the Organization consider additional financial and accounting training. Reporting Views of Responsible Officials and Corrective Action Plan: The Board of Directors and management acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Management will ensure the data collection forms are submitted electronically to the FAC each fiscal year within nine months of each fiscal year end.
Finding 2023-003 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Cause of Condition: Management oversight and lack of Finance Officer in place during period under audit. Effect of Condition: Noncompliance with Uniform Guidance regulations. Context: The books and records were not reconciled and ready to be audited by the required due date of the reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Furthermore, we recommend that the Organization consider additional financial and accounting training. Reporting Views of Responsible Officials and Corrective Action Plan: The Board of Directors and management acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Management will ensure the data collection forms are submitted electronically to the FAC each fiscal year within nine months of each fiscal year end.
Finding 2023-003 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Cause of Condition: Management oversight and lack of Finance Officer in place during period under audit. Effect of Condition: Noncompliance with Uniform Guidance regulations. Context: The books and records were not reconciled and ready to be audited by the required due date of the reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Furthermore, we recommend that the Organization consider additional financial and accounting training. Reporting Views of Responsible Officials and Corrective Action Plan: The Board of Directors and management acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Management will ensure the data collection forms are submitted electronically to the FAC each fiscal year within nine months of each fiscal year end.
Finding 2023-003 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Cause of Condition: Management oversight and lack of Finance Officer in place during period under audit. Effect of Condition: Noncompliance with Uniform Guidance regulations. Context: The books and records were not reconciled and ready to be audited by the required due date of the reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Furthermore, we recommend that the Organization consider additional financial and accounting training. Reporting Views of Responsible Officials and Corrective Action Plan: The Board of Directors and management acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Management will ensure the data collection forms are submitted electronically to the FAC each fiscal year within nine months of each fiscal year end.
Finding 2023-003 - U.S. Department of Health and Human Services, Community Services Block Grant, Assistance Listing #93.569; U.S. Department of Housing and Urban Development, Housing Voucher Cluster, Assistance Listing #14.871/14.879 Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Cause of Condition: Management oversight and lack of Finance Officer in place during period under audit. Effect of Condition: Noncompliance with Uniform Guidance regulations. Context: The books and records were not reconciled and ready to be audited by the required due date of the reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Furthermore, we recommend that the Organization consider additional financial and accounting training. Reporting Views of Responsible Officials and Corrective Action Plan: The Board of Directors and management acknowledge that the data collection form for the year ended June 30, 2023 is past the required due date. Management will ensure the data collection forms are submitted electronically to the FAC each fiscal year within nine months of each fiscal year end.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2023-008 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D, 84.425U Federal Award Numbers and Years: Award Period 7/1/2022-6/30/23: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Award Period 6/24/22-9/30/24: S425U210013 Questioned Costs: $0 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2024, for the financial reporting period ended June 30, 2023 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2023 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is a repeat finding previously included as finding number 2022-004 in the audit of the financial statements for the year ended June 30, 2022.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2023, were not filed by the deadline of March 31, 2024, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2023, were not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None. Context: The reporting package and data collection form for the year ended June 30, 2023, were submitted to the Federal Audit Clearinghouse after the due date of March 31, 2024. Repeat Finding: Yes. Recommendation: We recommend the Authority continue to refine policies, procedures and internal controls, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
2 CFR Part 200.512, Report Submission- General, states that (1) The audit must be completed and the Date Collection Form and the 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 perid. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Data Collection Form and the Reporting Package for the year ended June 30, 2023 were not timely submitted to the federal government.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425U, Department of Education, Education Stabilization Fund (ESSER II, TCLAS ESSER III, ARP ESSER III) Federal Award Identification Number and Year: 20521001015809, 20521001057810 Pass-through Entity – Texas Education Agency Finding Type – Material weakness in internal control over compliance Criteria – Per 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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended August 31, 2023. Cause – Bexar County Academy’s (the “Academy”) books and records for the 2023 fiscal year were not reconciled and closed in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Academy develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – The Academies will develop a reliable system that will lead to the timely processing of the financial records by reviewing existing procedures to identify bottlenecks and areas of improvement. Feedback will be gathered from team members involved in the financial record keeping process so that standard procedures can be development and implemented. Furthermore, opportunities to automate processes and use software to assist with data entry, record reconciliation, and reporting can be used. This will significantly decrease manual workload and improve accuracy and timeliness.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 84.425U, Department of Education, Education Stabilization Fund (ESSER II, TCLAS ESSER III, ARP ESSER III) Federal Award Identification Number and Year: 20521001015809, 20521001057810 Pass-through Entity – Texas Education Agency Finding Type – Material weakness in internal control over compliance Criteria – Per 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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended August 31, 2023. Cause – Bexar County Academy’s (the “Academy”) books and records for the 2023 fiscal year were not reconciled and closed in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Academy develop a reliable system to close the financial records in a timely manner. View of Responsible Officials and Corrective Action Plan – The Academies will develop a reliable system that will lead to the timely processing of the financial records by reviewing existing procedures to identify bottlenecks and areas of improvement. Feedback will be gathered from team members involved in the financial record keeping process so that standard procedures can be development and implemented. Furthermore, opportunities to automate processes and use software to assist with data entry, record reconciliation, and reporting can be used. This will significantly decrease manual workload and improve accuracy and timeliness.