Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Uniform Guidance 2 CFR 200.512(a) states in part: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period.” Condition Solen Public School District No. 3 did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause Audited financial statements were not complete; therefore, the Data Collection Form could not be filed timely. Effect Solen Public School District No. 3 is not in compliance with the filing requirement deadline. Recommendation We recommend Solen Public School District No. 3 comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Actions The district will complete the fiscal year 2023 audit requirement on or before the March 31, 2024 deadline. Going forward the audits will be completed on time and this finding will be resolved. Indication of Repeat Finding This is a repeat finding of 2022-011.
Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Treasury Pass through agency: State of Alaska Department of Commerce Community and Economic Development Federal Programs: Coronavirus Relief Fund ALN 21.019, Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Grant Numbers: 20-CFR-052, 22-LGLR-07, AK0031 Award Period: 2022 Type of Finding: Material Weakness/Material Noncompliance Opinion: Qualified Condition: 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 plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) This is a repeat finding and appears to be a systemic problem. Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Context: The FAC report was not submitted within the required time period. Cause: Due to staff turnover the City was unable to have their annual audit completed with the required timeframe, and subsequently were also late in submission of the FAC Report. Effect: The City is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Recommendation: The City needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
Criteria: Per Title 2 C.F.R.200.512(d), "the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Condition: The District did not file their Data Collection Form on time. The 2022 Data Collection Form was not filed until May 23, 2023. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. Effect: The District is not in compliance with the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Cause: The District requested assistance from the auditing firm to upload the required form with oversight by the District. The submission was overlooked after the audit was completed. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Management's response: The auditors discussed the issue with the District. A new checklist will be used with audit completion to ensure timely submission for the 2023 fiscal year.
2023-001 Data Collection Form Submission Delay Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Condition: For the year ended June 30, 2022, the audit package and data collection form was not submitted within the required timeline. Cause: For the year ended June 30, 2022, the financial audit was not completed until January 2024. Effect: This is considered to be a significant deficiency in controls over compliance. Questioned Costs: None noted. Context: The Organization’s financial audit was not completed within the required period and the data collection form was not submitted to the Federal Clearinghouse website within 9 months after the end of the fiscal year. Repeat Finding: No. Recommendation: We recommend implementing a control, such as having 2 people involved in the process, that will ensure that the data collection form is submitted timely. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse 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. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse 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. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse 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. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse 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. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse 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. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
Criteria: Per Uniform Guidance 2 CFR 200.512(a), the data collection form and the reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor's report, or nine months after the end of the Organization’s fiscal year – due by March 31, 2024. In addition, the pass‐through agency requires a copy of the annual audited financial statements and supplementary information by December, after the end of the Organization’s fiscal year end. Condition: The Organization did not comply with these required due dates. Cause: The Organization had significant challenges with the unexpected departure of key personnel in its Finance Department. Effect: The Organization is not following the federal compliance requirement and pass‐through agency deadlines for financial reporting. Recommendation: We recommend that management assesses the staffing needs of the accounting/finance department and plans for increasing capacity through hiring, reorganizing the current responsibilities, or seeking external subcontractors. Questioned Costs: None.
2023-001 – Late Submission of the Annual Federal Reporting Package Federal Program Information: Funding Agency: U.S. Department of the Treasury Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2023 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: The City did not submit the annual federal reporting package within nine months after June 30, 2023. Questioned Costs: None Cause: The City has experienced turnover in the accounting department and this caused a delay in the preparation of capital asset records related to governmental activities at year-end. Due to this delay, the City was not able to meet the annual federal reporting package submission deadline. Effect: The City is not in compliance with the annual federal reporting package deadline set forth by OMB Uniform Guidance. Auditor’s Recommendation: The City should improve processes to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management’s Response: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting continuity, the City will cross-train accounting personnel to help ensure all financial reporting duties, including the preparation of capital asset records, are adequately covered. This will help ensure that the annual federal reporting package is completed and submitted within nine months after the end of the audit period. Responsible Party: Clerk / Treasurer Anticipated Completion: March 2024
2023-001 – Late Submission of the Annual Federal Reporting Package Federal Program Information: Funding Agency: U.S. Department of the Treasury Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2023 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: The City did not submit the annual federal reporting package within nine months after June 30, 2023. Questioned Costs: None Cause: The City has experienced turnover in the accounting department and this caused a delay in the preparation of capital asset records related to governmental activities at year-end. Due to this delay, the City was not able to meet the annual federal reporting package submission deadline. Effect: The City is not in compliance with the annual federal reporting package deadline set forth by OMB Uniform Guidance. Auditor’s Recommendation: The City should improve processes to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management’s Response: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting continuity, the City will cross-train accounting personnel to help ensure all financial reporting duties, including the preparation of capital asset records, are adequately covered. This will help ensure that the annual federal reporting package is completed and submitted within nine months after the end of the audit period. Responsible Party: Clerk / Treasurer Anticipated Completion: March 2024
Category: Compliance Compliance Requirement: Reporting Criteria: 2 CFR §200.512 (a) (1) establishes that 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. Condition: The Authority did not submit the required data collection form and reporting package for the year ended June 30, 2023, within the required period. Cause: Delay in the approval process of the basic financial statements and the Uniform Guidance Report. Effects: Noncompliance with the requirements for reporting. Questioned Costs: None. Identification as a repeat finding: For fiscal year 2022, the finding 2022-01 was identified and it addressed the fact that the data collection form and reporting package was not submitted within the required period. Recommendation: We recommend management to consider in its time schedule that appropriate time is assigned to the approval process. Management’s response: Finding accepted. Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2024, and subsequent years on time. Currently, management is working with the 2024 fiscal year financial statement audit and uniform guidance audit plan which take into consideration to issue those reports on or before March 31, 2025.
Finding 2023-003 – Reporting - Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2020-21, 2021-22, and 2022-23 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.