2023 – 031 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025. Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023. Repeat Finding: Yes, 2022-019. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025. Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023. Repeat Finding: Yes, 2022-019. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025. Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023. Repeat Finding: Yes, 2022-019. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025. Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023. Repeat Finding: Yes, 2022-019. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
2023 – 031 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Research and Development Cluster, Education Stabilization Fund, Supplemental Nutritional Assistance Program (SNAP), Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2022 – June 30, 2023 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/24 and was not submitted until calendar year 2025. Cause: The audit report on the financial statements for the year ended June 30, 2023, was issued after the March 31, 2024, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2023. Repeat Finding: Yes, 2022-019. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package.
Part III - Findings and Questioned Costs Relating to Federal Awards 2023-001 Late Single Audit Submissions Effect (Continued) (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned Costs None Recommendation To comply with the Single Audit submission requirements, the Authority needs to perform and submit the compliance reporting packages in default for the fiscal years ended June 30, 2022, and 2023, on a timely basis. Moving forward, the Authority needs to establish controls to ascertain all Federal reports are filed on time. Prior year finding This finding is similar to a prior year finding identify as 2022-002 Views of Responsible Official (Unaudited) Refer to Corrective Action Plan Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Criteria 2 CFR §200.512 Report Submission, (a) General (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (Refer also to 10 CFR § 600.226, Non-Federal audit, 10 CFR §600.126, Non-Federal audits, and 45 CFR §75.501, Audit requirement) Condition The Authority has not timely submitted the Single Audit Reporting Packages for the year ended 2023. Cause Lack of management control activities to ensure compliance with Single Audits timely submissions. Effect If the Federal awarding agency or passthrough entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Education Stabilization Fund, Title I Grants to Local Educational Agencies CFDA number: 10.555, 10.553, 10.582, 84.041, 84.425D Award number: 03-0030, 36-MT-20XX-0717, 36-MT-20XX-0719, 003 0030 93 2021, 003 0030 92 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid-19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The District is working with the auditors to ensure that future financial statement audits are submitted on time.
Finding 2023-004 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) / ARPA Non Profit Recovery Fund (NPRF) Assistance Listing Number: 21.027 (CSLFRF / NPRF) Award Number: None (CSLFRF), 27189 (NPRF) Award Year: 2023 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after the audit period. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The City was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-002. Since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that the City comply with Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding. See corrective action plan.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-048 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDF did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDF was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDF did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDF did not comply with the submission date required for the Data Collection Form and Reporting Package; this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Number 2022-04). RECOMMENDATION We recommend the PRDF maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDF needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
CONDITION: DUE TO OBTAINING DOCUMENTATION AND PREPARING YEAR END RECONCILIATIONS TO SUPPORT THE ANNUAL FINANCIAL STATEMENTS, MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC, DID NOT SUBMIT THE JUNE 30, 2023, REPORTING PACKAGE AND THE DATA COLLECTION FORM BY MARCH 31, 2024, AS REQUIRED BY UNIFORM GUIDANCE. CRITERIA: AS REQUIRED BY 2 CFR SECTION 200.512(A) OF THE UNFORM GUIDANCE, TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. MUST SUBMIT THE REPORTING PACKAGE AND THE DATA COLLECTION FORM THE EARLIER OF 30 CALENDAR DAYS AFTER RECEIPT OF THE AUDITOR'S REPORTS OR NINE MONTHS AFTER THE END OF THE AUDIT REPORT. CAUSE: TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. HAD DELAYS IN OBTAINING DOCUMENTATION TO SUPPORT THE FINANCIAL STATEMENTS. EFFECT: THE FAILURE TO SUBMIT THE SINGLE AUDIT REPORTING PACKAGE AND DATA COLLECTION FORM BY THE DUE DATE COULD AFFECT OR DELAY FEDERAL FUNDING. IDENTIFICATION OF REPEAT FINDING: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2022-001. RECOMMENDATION: WE RECOMMEND THAT MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. TAKE THE NECESSARY STEPS TO ENSURE THAT THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED IN A TIMELY MANNER SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC., WILL TAKE THE NECESSARY STEPS TO ENSURE THAT YEAR-END FINANCIAL STATEMENTS ARE PREPARED TIMELY SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED BY THE UNIFORM GUIDANCE.
CONDITION: DUE TO OBTAINING DOCUMENTATION AND PREPARING YEAR END RECONCILIATIONS TO SUPPORT THE ANNUAL FINANCIAL STATEMENTS, MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC, DID NOT SUBMIT THE JUNE 30, 2023, REPORTING PACKAGE AND THE DATA COLLECTION FORM BY MARCH 31, 2024, AS REQUIRED BY UNIFORM GUIDANCE. CRITERIA: AS REQUIRED BY 2 CFR SECTION 200.512(A) OF THE UNFORM GUIDANCE, TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. MUST SUBMIT THE REPORTING PACKAGE AND THE DATA COLLECTION FORM THE EARLIER OF 30 CALENDAR DAYS AFTER RECEIPT OF THE AUDITOR'S REPORTS OR NINE MONTHS AFTER THE END OF THE AUDIT REPORT. CAUSE: TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. HAD DELAYS IN OBTAINING DOCUMENTATION TO SUPPORT THE FINANCIAL STATEMENTS. EFFECT: THE FAILURE TO SUBMIT THE SINGLE AUDIT REPORTING PACKAGE AND DATA COLLECTION FORM BY THE DUE DATE COULD AFFECT OR DELAY FEDERAL FUNDING. IDENTIFICATION OF REPEAT FINDING: THIS CONDITION WAS REPORTED IN THE PRIOR YEAR'S AUDIT AS FINDING #2022-001. RECOMMENDATION: WE RECOMMEND THAT MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC. TAKE THE NECESSARY STEPS TO ENSURE THAT THE YEAR-END FINANCIAL STATEMENTS ARE PREPARED IN A TIMELY MANNER SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT OF TASK FORCE ON DOMESTIC VIOLENCE, HOPE, INC., WILL TAKE THE NECESSARY STEPS TO ENSURE THAT YEAR-END FINANCIAL STATEMENTS ARE PREPARED TIMELY SO THAT THE REPORTING PACKAGE AND DATA COLLECTION FORM CAN BE SUBMITTED AS REQUIRED BY THE UNIFORM GUIDANCE.
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes