2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
2023-001 Reporting – Federal Audit Clearinghouse Condition: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed, and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine (9) months after the end of the audit period. Criteria: Procedures should be in place to ensure the Single Audit Reporting Package is filed in a timely manner. Cause: The filing deadline for the 2023 Single Audit Reporting Package was March 30, 2024; however, the 2023 Single Audit Reporting Package was not submitted by March 30, 2024. Effect: The Organization was not in compliance with the Single Audit reporting requirement. Recommendation: Procedures should be implemented to ensure the Single Audit Reporting Package is filed in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management is aware of the filing deadline and will ensure that all future reporting packages are submitted timely.
FEDERAL FINDING NONCOMPLIANCE Late Submission Criteria: According to the Uniform Guidance (2 CFR part 200), specifically section 200.512, audits must be submitted to the FAC within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the audit period. Condition: USAEC did not meet its submission deadline for the fiscal year ended June 30, 2023, of March 31, 2024. Effect: USAEC was not in compliance with Uniform Guidance and the federal grant agreements. Cause: USAEC did not engage an auditor to conduct a financial statement audit in a timely manner. Recommendation: USAEC adopts a policy to begin their financial statement audit no later than 7 months after their fiscal year end to allow sufficient time to meet the Uniform Guidance compliance requirements. Repeat finding: No.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2 CFR 200.501 requires a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. A non-Federal entity that expends $750,000 or more in Federal awards during the non-Federal entity's fiscal year must have a single audit conducted in accordance with § 200.514 except when it elects to have a program-specific audit conducted in accordance with paragraph (c) or (d) of this section. 2 CFR §200.512(a)(2) states that an audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR Subpart F §200.510(b) requires the auditee prepare a Schedule of Expenditures of Federal Awards (the Schedule) for the period covered by the Academy’s financial statements which must include the total federal awards expended as determined in accordance with § 200.502. At a minimum, the schedule must: (1) List individual Federal programs by Federal agency. (2) For Federal awards received as a subrecipient, the name of the pass-through entity and identifying number assigned by the pass-through entity must be included. (3) Provide total Federal awards expended for each individual Federal program and the ALN number or other identifying number when the ALN information is not available. (4) Include the total amount provided to subrecipients from each Federal program. (5) For loan or loan guarantee programs described in § 200.502 Basis for determining Federal awards expended, paragraph (b), identify in the notes to the schedule the balances outstanding at the end of the audit period. (6) Include notes that describe the significant accounting policies used in preparing the schedule, and note whether or not the auditee has elected to use the 10 percent de minimis cost rate as covered in § 200.414 Indirect (F&A) costs. The Academy’s internal control procedures did not identify expenses sufficiently to identify the need for a Single Audit. The Schedule has been presented in this report. Noncompliance with grant requirements as well as errors and omissions on the Schedule could have an adverse effect on future grant awards by the awarding agencies in addition to an inaccurate assessment of major federal programs that would be subjected to audit.
2023-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) Funding agency: U.S. Department of Labor Federal Program Title and Assistance Listing Number: WIA/WIOA Adult Program 17.258 WIA/WIOA Youth Activities 17.259 WIA/WIOA Dislocated Worker Formula Grant 17.278 Type of Finding: Significant Deficiency and Non-compliance) Compliance Area: Reporting Question Costs: None Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collectionform, and corrective action plan) within the required time period. Management's Progress in 2023: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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. Effect Late reporting could cause additional oversight or restriction by certain State entities, including the Board's direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
2023-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) Funding agency: U.S. Department of Labor Federal Program Title and Assistance Listing Number: WIA/WIOA Adult Program 17.258 WIA/WIOA Youth Activities 17.259 WIA/WIOA Dislocated Worker Formula Grant 17.278 Type of Finding: Significant Deficiency and Non-compliance) Compliance Area: Reporting Question Costs: None Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collectionform, and corrective action plan) within the required time period. Management's Progress in 2023: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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. Effect Late reporting could cause additional oversight or restriction by certain State entities, including the Board's direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
2023-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance) Funding agency: U.S. Department of Labor Federal Program Title and Assistance Listing Number: WIA/WIOA Adult Program 17.258 WIA/WIOA Youth Activities 17.259 WIA/WIOA Dislocated Worker Formula Grant 17.278 Type of Finding: Significant Deficiency and Non-compliance) Compliance Area: Reporting Question Costs: None Condition EAWDB did not submit their Single Audit reporting package (financial statements, data collectionform, and corrective action plan) within the required time period. Management's Progress in 2023: The Board did not make progress towards resolving this prior year finding. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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. Effect Late reporting could cause additional oversight or restriction by certain State entities, including the Board's direct oversight entity (New Mexico Department of Workforce Solutions). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: As of February 19, 2025, the fiscal year 2023 reporting package and data collection form had not been submitted to the Federal Audit Clearinghouse. Cause: The City’s fiscal year 2023 audit was not completed by nine months after the end of the audit period. Effect: The City is out of compliance with 2 CFR 200.512(a). Recommendation: Procedures should be developed to ensure the single audit reporting package and data collection form are filed by the due date. Response: The City has developed a schedule and timeline to ensure timely filing of the single audit reporting package and data collection form.
2023-005 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2022-003 and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2023-005 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2022-003 and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2023-005 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2022-003 and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2023-005 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2022-003 and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.