Finding 2023-002: Timely Submission of the Single Audit Reporting Package U.S. Department of Health and Human Services Federal Programs: Health Center Program Cluster (ALN numbers 93.224/93.527) (Federal Award Year 2023) and Advanced Nursing Education Workforce Grant Program (ALN number 93.247) (Federal Award Year 2023) Repeat Finding: No Criteria: In accordance with 2 CFR 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Additionally, as part of the data collection, a senior level representative of the auditee must attest that, among other things, the information included in its entirety is accurate and complete. In accordance with 2 CFR 200.510, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502. Condition: The data collection form and reporting package were not submitted within nine months after the end of the audit period of June 30, 2023. Cause: The Organization did not have adequate internal controls in place over the review of the SEFA to ensure the SEFA was complete and accurate. The errors contained in the SEFA led to inaccurate major program determination, which ultimately led to the Organization not submitting the single audit reporting package by the prescribed due date. Effect: The data collection form and reporting package were not received by the Federal Audit Clearinghouse by the prescribed due date. Recommendation: We recommend the Organization enhance its internal controls over the review of the completeness and accuracy of the SEFA. We also recommend that management ensure that the data collection form and reporting package are submitted by the prescribed due date. View of responsible officials of the auditee: Management agrees with the finding and recommendation.
FINDING REFERENCE NUMBER 2023-001 FEDERAL PROGRAM (ALN – 14.228) COMMUNITY DEVELOPMENT BLOCK GRANT/STATE’S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (ALN – 14.228) COVID19 – COMMUNITY DEVELOPMENT BLOCK GRANT/STATE’S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT AWARD NUMBERS B-14-DC-7201 ~ B-19-DC-72-0001; B-17-DM-7201; B-18-DP-7201; B-20-DW-72-0001 (Federal Award Years 2014-2023) 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 PRDH 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 PRDH was unable to provide timely financial statements and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE PRDH did not have an effective accounting system and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT PRDH 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. In addition, for the next two (2) fiscal years PRDH cannot be considered by the auditor as a low risk auditee. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference No. 2022-001). RECOMMENDATION We recommend the PRDH maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statements accurately and in a timely manner. In addition, PRDH needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
FINDING REFERENCE NUMBER 2023-001 FEDERAL PROGRAM (ALN – 14.228) COMMUNITY DEVELOPMENT BLOCK GRANT/STATE’S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII (ALN – 14.228) COVID19 – COMMUNITY DEVELOPMENT BLOCK GRANT/STATE’S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT AWARD NUMBERS B-14-DC-7201 ~ B-19-DC-72-0001; B-17-DM-7201; B-18-DP-7201; B-20-DW-72-0001 (Federal Award Years 2014-2023) 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 PRDH 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 PRDH was unable to provide timely financial statements and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE PRDH did not have an effective accounting system and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT PRDH 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. In addition, for the next two (2) fiscal years PRDH cannot be considered by the auditor as a low risk auditee. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference No. 2022-001). RECOMMENDATION We recommend the PRDH maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statements accurately and in a timely manner. In addition, PRDH needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
Federal agency: U.S. Department of State Federal program title: PRM State Bureau of Population, Refugees and Migration ALN: 19.519 Finding 2023-001: Reportable Finding Considered a Material Weakness Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection form for the 2023 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection form by the deadline due to delays in receiving the required audit support. Effect: The data collection form for the 2023 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization ensure that they are prepared and have adequate resources and staffing to complete the audit timely to guarantee that the data collection form and reporting package are filed within the required timeframe.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-001 Significant Deficiency in Internal Controls Over Timely Reporting and Related Compliance Criteria: According to 2 CFR § 200.512 The audit must be completed and the data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. As such the submission deadline was March 31, 2024. Condition: Data collection form and reporting package were not submitted by March 31, 2024. Context: During our compliance testing on reporting, we noted that the data collection form was to be submitted by March 31, 2024. Effect: The submission was non-compliant with reporting requirements. Cause: Due to the timing of the audit. Recommendation: Obtain better understanding of program requirements that are participated in and timely submit reports by the reporting deadline. Response: The City of Green River, Wyoming is aware of the filing date requirement and provided all information to the auditor on a timely basis. However, based on the auditor’s workload, they were not able to complete the audit; therefore delaying a timely filing. The City of Green River will work with the auditor to facilitate timely filing.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
2023-002 – Data Collection Form and Single Audit Reporting Package Federal Agencies: Department of Housing and Urban Development, Department of the Treasury, Department of Education, and Department of Health and Human Services Federal Assistance Listing Numbers: 14.195, 21.027, 84.425U, 93.104, 93.696, 93.958, 93.959 Program: Section 8 Housing Assistance Payments Program, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, COVID-19 American Rescue Plan - Elementary and Secondary School Emergency Relief (ARP ESSER), Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED), Block Grants for Community Mental Health Services, COVID-19 - Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse Award/Pass-Through Entity Identifying Numbers: PP052022, SLFRP1192, K6075, H79SM086589, K6043, K5812, KC-047-22, KC-058-22, KC-136-20 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: Management did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause: Kitsap Mental Health Services did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: Kitsap Mental Health Services could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Kitsap Mental Health Services’ compliance with the specified requirements. The submission was due March 31, 2024. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that Management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding and will establish an audit calendar that will identify escalation points that will result in timely completion of the single audit process.
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding # 2023-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors' reports, within the earlier of 30 days after receipt of the auditors' reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation's federal awards for the year ended June 30, 2023, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2023 was due to staff turnover and vacancies in the Corporation's finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: The data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in the organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation:We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: The data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in the organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation:We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: The data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in the organization not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation:We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.