2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-005: Significant Deficiency and Noncompliance: Late Filing of Single Audit Package All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2023 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that the organization’s audit must be completed and the data collection form and reporting package should be submitted to the Federal Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the District’s fiscal year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024. It was not submitted to the Federal Audit Clearinghouse until August 2025. Cause: The audit was not completed by March 31, 2024 due to personnel turnover. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The June 30, 2023 Single Audit package. Identification as a repeat finding, if applicable: Not a repeat finding. Recommendation: We recommend the District file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Questioned Costs: None Criteria: 2 CFR Part 200.512 requires that, for non-federal entities, “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 federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, Lake Health District did not submit its Single Audit Reporting Package by that date. Cause: Lake Health District was unable to complete the single audit by the deadline due to the documentation not being reconciled and ready for the audit. This resulted in the late submission of the Single Audit reporting package. Effect: Without accurate and timely reporting, the funding agencies are unable to properly oversee the expenditure of Federal awards. Recommendation: We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. View of Responsible Management agrees with the finding above. Management will review the existing Officials: accounting policies and procedures and implement additional controls to validate timely submission of reports.
Per 2 CFR §200.512, entities must submit the audit report to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The audit for the fiscal year ended June 30, 2023, was not submitted to the FAC within the required nine-month period following the fiscal year-end. The delay was primarily due to delays by the independent auditor in completing the audit procedures. The entity was not in compliance with the audit submission requirements of 2 CFR §200.512.
(2023-005) Late Submission of Single Audit Reporting Package Criteria Per 2 CFR § 200.512(l), non-federal entities must submit the Single Audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the fiscal year-end. Condition The District’s reporting package for the fiscal year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse within the required timeframe. As of the date of this report, the reporting package has not yet been submitted. Cause The District did not have adequate procedures in place to ensure timely completion of the financial audit and preparation of the reporting package. Effect The District did not comply with the Uniform Guidance submission deadline, which may impact the timeliness of federal oversight and potentially affect future federal funding decisions. Questioned Costs No questioned costs were identified as a result of our procedures. Context/Sampling The FY2023 Single audit was performed in 2025 after it was determined that the grant funds were expended on eligible activities, triggering the Single Audit requirement. The delay was due to the District not identifying the requirement timely and lacking procedures to ensure prompt submission. Recommendation We recommend that the District implement processes and internal controls to ensure future Single Audits are completed and submitted within the required timeframe. Management’s Corrective Action Planned Management concurs with the recommendation. IVGID will establish a procedure to review and reconcile grants both federal and state at year-end to determine the need for a single audit and submission to the required agencies.
Finding 2023-011 – Significant Deficiency and Noncompliance, Late Issuance of the 2024, 2023 and 2022 Single Audit Reporting Packages Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the schedules of expenditures of federal awards for the years ended June 30, 2024, June 30, 2023 and June 30, 2022. Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition/Finding: The Single Audit packages for the City’s fiscal year ended June 30, 2024, June 30, 2023 and June 30, 2022, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025, March 31, 2024 and March 31, 2023, respectfully. The City missed the filing deadlines, making the filings for 2024, 2023 and 2022 late. Context: The Single Audit Reporting Package and the data collection form for fiscal year 2022 were submitted to the single audit clearing house on January 30, 2024. The fiscal 2023 Single Audit Reporting Package and data collection form will likely submitted after August 29, 2025. The fiscal 2024 Single Audit Reporting Package and data collection form will likely be submitted after October 31, 2025. Cause: The cause is the lack of effective controls over financial reporting which resulted in delays in issuing both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in errors reported in the SEFA or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Questioned Costs: None Repeat Finding: 2022-004 Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA, in order to ensure readiness for the audit and to avoid late filing of the single audit reporting package and data collection form. Views of Responsible Officials: Management agrees with the finding and recommendation.
Item 2023-001 Federal Assistance Listing Number - 93.914 and 93.243 HIV Emergency Relief Project Grants Substance Abuse and Mental Health Services Projects of Regionals and National Significance Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2023. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2024 and 2025. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were structural and personnel changes within the Organization that caused delays in concluding the audit on a timely basis. Repeat Finding: N/A Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Data Collection Form Not Submitted Timely to the Federal Audit Clearinghouse. Programs: Title I grants to local educational agencies, ALN #84.010 COVID-19 – Elementary & Secondary School Emergency Relief I and II, ALN #84.425D COVID-19 – Elementary & Secondary School Emergency Relief III ARP (ESSER) ALN #84.425U Compliance Requirement: Special Reporting Criteria: In accordance with 2 CFR § 200.512- Report Submission, "the single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." Condition: The required data collection form and reporting package to the Federal Audit Clearinghouse was not submitted within established timeframe. Cause: There was a delay in the preparation of the financial statements on a timely basis. Effects: The school district did not comply with Federal reporting regulations. Questioned Cost: None. Recommendation: We recommend that the School District strengthen its internal control systems over reporting to ensure single audit reporting package and data collection form are submitted to the Federal Audit Clearinghouse within established timeframe and financial statements are prepared timely. Response: Please refer to the Auditee’s Corrective Action Plan beginning on page 88.
New Kensington Community Development Corporation (“NKCDC”) failed to submit the Single Audit reporting package and data collection form to the Federal Audit Clearinghouse by the required due date - the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the period. Condition and Context The federal reporting deadline for the Single Audit reporting package was March 31, 2024; however, NKCDC did not submit its Single Audit Reporting Package by that date. Criteria 2 CFR 200.512 states, “The audit must be completed and the data collection form, if applicable….. must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period”. Cause As a result of the COVID-19 pandemic, financial constraints, and corresponding staffing challenges, the accounting and finance team at NKCDC was unable to complete the required audits on a timely basis. At the same time, the accounting and finance team was faced with other administrative and operational matters requiring immediate attention to help ensure NKCDC remained operational. The financial and staffing constraints resulted in the late submissions of the Single Audit reporting package. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Recommendation We recommend that management implements processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Criteria: According to 2 CFR § 200.512 (Report Submission) of the Uniform Guidance, non-federal entities that expend $750,000 or more in federal awards during the fiscal year are required to submit the audit report, including the financial statements and the Schedule of Expenditures of Federal Awards (SEFA), to the FAC no later than nine months after the end of the fiscal year or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The Institution did not submit its Single Audit report for the fiscal year ended June 30, 2023 to the Federal Audit Clearinghouse (FAC) within the required timeframe. The report was due within nine months after the end of the fiscal year, as per federal regulations. As of the report date, has not been submitted. Best practices, as highlighted by the Government Finance Officers Association (GFOA) and the Council on Financial Assistance Reform (COFAR), recommend that entities establish internal processes to ensure compliance with federal reporting deadlines, such as implementing a calendar of key reporting dates and assigning specific responsibilities to team members to monitor and manage audit reporting submissions. Effect: Failure to submit the Single Audit report timely could result in non-compliance with federal regulations, jeopardizing the Institution’s eligibility to receive future federal awards or funding. Additionally, late submissions may lead to increased scrutiny from oversight agencies and affect the entity’s reputation with grantors and other stakeholders. Cause: The late submission appears to have resulted from a combination of factors, including: • Delays in completing the financial close and audit process due to significant deficiencies in the financial closing and reporting disclosed in finding 2023-II-1 and resource constraints, turnover in accounting personnel, or unexpected audit complexities. • A lack of internal processes and controls to monitor and ensure timely submission of the Single Audit report to the FAC. Recommendations: We recommend that the Institution implement the following actions to ensure timely submission of the Single Audit report in the future: 1. Establish a Compliance Calendar: Create a detailed compliance calendar that includes key deadlines for the Single Audit submission, as well as internal milestones leading up to the submission date. This calendar should be regularly reviewed and updated. 2. Assign Responsibility: Designate a specific individual or team within the organization to monitor the audit process and ensure that the submission to the FAC occurs within the required timeframe. 3. Implement Review Procedures: Institute formal review and sign-off procedures for audit deliverables, with specific checkpoints to ensure that the audit report is finalized well before the submission deadline. 4. Communicate with Auditors: Work closely with the external auditors to ensure that any potential delays in the audit process are identified early and mitigated to meet the submission deadline. Questioned cost: None Sampling was statistically valid: N/A
Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2022‐003) Condition: The auditee did not submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package 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. Cause: The delay occurred due to delayed completion of audited financial statements. Effect: Failure to submit the Single Audit report timely represents noncompliance with federal reporting requirements and may result in federal agencies designating the auditee as a high‐risk entity, potential delays in future federal funding, or additional oversight by granting agencies. Questioned Costs: None. Recommendation: We recommend management implement procedures to ensure the Single Audit reporting package is completed, reviewed, and submitted to the Federal Audit Clearinghouse within the required timeframe. This could include developing a formal year‐end close schedule, assigning responsibility for the submission process, and maintaining a checklist with submission deadlines and requirements.
Condition The Data Collection Form and the Reporting Package for the year ended June 30 2023 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors’ reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (“FAC”) nine months after the end of the audit period. Effect The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Cause The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2023. In addition, the lack of procedures for the analysis, recording and reconciliation of accounting records on a monthly basis, has resulted in delays in the process of auditing the Organization’s financial statements. Questioned Costs None Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation will be implemented.
Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2023. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2024 and 2025. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The financial statements were not finalized by the due date. Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement: In accordance with 2 CFR 200.512(a)(1), an institution’s audit must be completed and its data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal controls. Effect or Potential Effect: The College is not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadlines of February 28, 2023 and February 29, 2024 respectively. Identification as a Repeat Finding: There was no similar finding identified in the prior year. Recommendation: We recommend the College enhance its internal controls and procedures to ensure that its data collection form and reporting package are submitted by the required deadline. Views of Responsible Officials: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement: In accordance with 2 CFR 200.512(a)(1), an institution’s audit must be completed and its data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal controls. Effect or Potential Effect: The College is not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadlines of February 28, 2023 and February 29, 2024 respectively. Identification as a Repeat Finding: There was no similar finding identified in the prior year. Recommendation: We recommend the College enhance its internal controls and procedures to ensure that its data collection form and reporting package are submitted by the required deadline. Views of Responsible Officials: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement: In accordance with 2 CFR 200.512(a)(1), an institution’s audit must be completed and its data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal controls. Effect or Potential Effect: The College is not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadlines of February 28, 2023 and February 29, 2024 respectively. Identification as a Repeat Finding: There was no similar finding identified in the prior year. Recommendation: We recommend the College enhance its internal controls and procedures to ensure that its data collection form and reporting package are submitted by the required deadline. Views of Responsible Officials: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement: In accordance with 2 CFR 200.512(a)(1), an institution’s audit must be completed and its data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal controls. Effect or Potential Effect: The College is not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadlines of February 28, 2023 and February 29, 2024 respectively. Identification as a Repeat Finding: There was no similar finding identified in the prior year. Recommendation: We recommend the College enhance its internal controls and procedures to ensure that its data collection form and reporting package are submitted by the required deadline. Views of Responsible Officials: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse.
Federal Program Information: Student Financial Assistance Cluster (ALN: Various) Criteria or Specific Requirement: In accordance with 2 CFR 200.512(a)(1), an institution’s audit must be completed and its data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal controls. Effect or Potential Effect: The College is not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: For the fiscal years ended May 31, 2022 and May 31, 2023, the College did not submit its Single Audit to the Federal Audit Clearinghouse by the required deadlines of February 28, 2023 and February 29, 2024 respectively. Identification as a Repeat Finding: There was no similar finding identified in the prior year. Recommendation: We recommend the College enhance its internal controls and procedures to ensure that its data collection form and reporting package are submitted by the required deadline. Views of Responsible Officials: The College acknowledges the Uniform Guidance Audit for the year ended May 31, 2022 was not submitted timely to the Federal Audit Clearinghouse. The College’s Uniform Guidance Audit for the year ended May 31, 2022, was delayed as the College was negotiating with the State of Alabama a funding arrangement that did not materialize as the legislative approval outlined. The Uniform Guidance Audit for the year ended May 31, 2022 has now been completed and submitted. The Uniform Guidance for the year ended May 31, 2023 was due on February 29, 2024 and the College requested an extension. The Uniform Guidance Audit for the year ended May 31, 2023, is scheduled to be completed by March 31, 2024 and will be submitted promptly to the Federal Audit Clearinghouse.
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024
2023-014 – Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2022 – May 31, 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: NTU did not submit the annual federal reporting package within nine months after May 31, 2023. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2023. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors’ Recommendation: NTU should improve internal controls to help ensure that general ledger balances are accurately reconciled and closed out shortly after year-end to help ensure the timely preparation and submission of the annual federal reporting package. Management’s Response: NTU experienced key personal turnover during which affected the start and completion of the audit. NTU has developed a comprehensive year-end financial close and annual federal reporting plan as part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor. Responsible Party: Beverly Miller, Accounting Manager and Harshwal & Company, LLC Anticipated Completion: July 2024