2024-010 - Inadequate Controls over and Noncompliance with Subrecipient Monitoring Requirements State Entity: Louisiana Workforce Commission (LWC) Award Years: 2021 - 2024 Award Numbers: 23A55AT000024, 23A55AW000027, 23A55AY000034, AA363222155A22, AA385322255A22 Compliance Requirement: Subrecipient Monitoring Repeat Finding: Yes (Prior Year Finding No. 2023-012) See Schedule of Findings and Questioned Costs for chart/table. Condition: For the sixth consecutive year, the Louisiana Workforce Commission (LWC) did not adequately monitor subrecipients under the Workforce Innovation and Opportunity Act (WIOA) Cluster programs. LWC did not ensure that subrecipients’ Single Audit reports were submitted timely to the Federal Audit Clearinghouse (FAC) and ensure timely issuance of management decisions on findings affecting the WIOA Cluster programs. LWC’s total WIOA expenditures during state fiscal year 2024 totaled more than $50 million, with approximately $40.7 million provided to subrecipients. Our review of LWC’s monitoring of Single Audit reports disclosed the following for LWC’s 15 subrecipients: • Three Single Audit reports were submitted to the FAC between 7 and 64 days after the deadline set by federal regulations. • For an additional three Single Audit reports, each with findings affecting the WIOA cluster of programs, management decision letters were issued between 148 and 216 days after the deadline set by federal regulations. Criteria: 2 CFR 200.512(a) requires that Single Audit reports 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. 2 CFR 200.521(c) requires that pass-through entities issue management decisions for audit findings related to federal awards they make to subrecipients. 2 CFR 200.521(d) requires that pass-through entities responsible for issuing management decisions issue their management decisions within six months of the acceptance of the audit report by the FAC. Cause: LWC did not ensure that subrecipients’ Single Audit reports were submitted timely to the FAC and ensure timely issuance of management decisions on findings affecting the WIOA Cluster programs. Effect: Failure to implement adequate internal controls to ensure that subrecipients’ Single Audit reports are submitted and required management decision letters are issued by the deadlines established in federal regulations impairs LWC’s ability to ensure that program funds passed through to its subrecipients were spent in accordance with program regulations and increases the risk of improper payments to subrecipients, which LWC may have to repay to the federal grantor. Recommendation: LWC management should implement adequate internal controls to ensure that subrecipients’ Single Audit reports are submitted to the FAC in a timely manner and required management decision letters are issued by the due date set by federal regulations. Management’s Response and Corrective Action Plan: Management concurred with the finding and provided a corrective action plan (B-50).
Condition: The submission of the 20223 single audit reporting package should have been submitted by March 31, 2024. Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by March 31, 2024 due to timeliness of information being available to complete the audit and delays with the auditors being able to schedule the additional audit work. Effect: The Organization was not in compliance with the Uniform Guidance (2 CFR 200.512). Repeat Finding: No Questioned Costs: None reported Recommendation: We recommend the Center continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: We concur with the auditor’s finding and a response is included in the corrective action plan.
Condition: The submission of the 20223 single audit reporting package should have been submitted by March 31, 2024. Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by March 31, 2024 due to timeliness of information being available to complete the audit and delays with the auditors being able to schedule the additional audit work. Effect: The Organization was not in compliance with the Uniform Guidance (2 CFR 200.512). Repeat Finding: No Questioned Costs: None reported Recommendation: We recommend the Center continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: We concur with the auditor’s finding and a response is included in the corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-004 All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Organizaton is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (June 30), whichever is earlier. The data collection forms for the year ended June 30, 2024 was not timely filed. Cause The Organization had not completed its audit as of the due date, therefore the data collection form was not filed in a timely manner. Effect The Organization was not in compliance with the requirements for filing the data collection form. Context The Organization’s June 30, 2024 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Repeat Finding This is not a repeat finding in the current year. Recommendation We recommend that the Organization ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
2024-005 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 (March 31, 2025). Condition: SFRC’s fiscal year 2024 single audit reporting package was not submitted by the due date of March 31, 2025. Context: N/A Questioned Costs: None Cause: There was significant turnover in the accounting department at SFRC during fiscal year 2024. Additionally, the audit was finalized and the data collection form and reporting package were ready to be submitted by the deadline, but SFRC was not able to certify and submit the information by the deadline. Effect: The data collection form and reporting package was not submitted by the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management has implemented correction of this finding, after education as to deadlines for submission of the completed audit report.
Uniform Guidance 2 CFR 200.512(a): The audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. The Town did not have its financial adjusted and closed and audit complete in time to timely submit the reporting package to the federal audit clearinghouse.
Finding Number: 2024-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Block Grants for Prevention and Treatment for Substance Abuse AL Numbers: 93.959 Award Year: 7/1/2023 - 6/30/2024 Condition - The Organization did not submit the June 30, 2024 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's June 30, 2024's audit was not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2024-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Block Grants for Prevention and Treatment for Substance Abuse AL Numbers: 93.959 Award Year: 7/1/2023 - 6/30/2024 Condition - The Organization did not submit the June 30, 2024 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's June 30, 2024's audit was not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2024-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Block Grants for Prevention and Treatment for Substance Abuse AL Numbers: 93.959 Award Year: 7/1/2023 - 6/30/2024 Condition - The Organization did not submit the June 30, 2024 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's June 30, 2024's audit was not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2024-003 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: There were delays in completing the audit by March 31, 2025. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None Context: The June 30, 2024 Single Audit package. Identification as a repeat finding, if applicable: No, this is not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.