Filing of Single Audit Reporting Package Federal Program – HUD insured mortgage under Section 213 of the National Housing Act Assistance Listing Number – 14.126 Significant Deficiency Category of Finding - Other Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition - The Cooperative did not submit the Single Audit Reporting Package for the year ended March 31, 2022 within nine months after the end of the audit period (December 31, 2022). Cause - The Single Audit Reporting website was updated in 2022 and a new unique entity identification number was required to be created. The Cooperative did not file for a unique entity identification number in an appropriate time to submit the report. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Cooperative not qualifying for low-risk auditee status for the subsequent year’s single audit. Recommendation - We recommend the Cooperative develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Auditee’s comment - The Board of Directors will designate an individual to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. Status - Unresolved
Item 2023-002: Late Issuance of 2023 Single Audit Reporting Package Identification of federal programs: U.S. Department of Health and Human Services, Assistance Listing Number 93.498. Pass-through Entity is N/A. Federal Assistance ID is N/A. Federal Award year is March 31, 2023. Type of Finding: Other Matter Compliance Finding Criteria: OMB’s Uniform Guidance, Title 2, Part 200, Subpart F Audit Requirements, paragraph .512 requires the single audit to be completed and the data collection form and reporting package to 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 2023 single audit reporting package was required to be submitted by December 31, 2023. Cause: The audit was not completed as of December 31, 2023, due to information not being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Known and likely questioned costs: None. Prevalence: The March 31, 2023 Single Audit reporting package is the only one not timely filed. Repeat finding: No. Recommendation: We recommend the Center continue its efforts to ensure the reporting package is filed timely with the Federal Clearinghouse. Views of responsible officials: The Center concurs with the finding and a response is included in the corrective action plan.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Ludden Housing Development Fund Company, Inc. March 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending March 31, 2023 and March 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 353 days late due to a delay in receiving audit evidence. The form was submitted on December 19, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Bishop Ludden agrees with the finding and the auditor’s recommendations have been adopted.
Finding 2023-01: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Capital Fund Program Federal Assistance Listing Number: 14.872 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 2 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates. Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Brevard Housing Authority procured the auditor in year of 2019 for a three (3) year term. The engagement letter was signed for the FY 2023 audit on October 4, 2023. The auditors started the audit on October 13, 2023, by requesting Cash Disbursement testing selections. Management provided all information and responded to all questions timely and notified the team of office closures for holidays in November and December. Management will procure a new audit firm to ensure the due date is met in the future. Auditor’s Response to Views of Responsible Officials: Sufficient audit evidence was not available in order for us to complete the audit prior to the due date of the REAC and Federal Audit Clearinghouse submissions. In addition, the books were not fully closed prior to the due date and additional adjustments were made after the due date of the submissions.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Riordan School Housing Development Fund Company, Inc. March 31, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending March 31, 2023 and March 31, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 342 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Bessie Riordan agrees with the finding and the auditor’s recommendations have been adopted.
Criteria - 2 CFR Section 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 - The March 31, 2023, Single Audit reporting package and data collection form was filed eleven months after the fiscal year end. Cause - The Center was unable to timely reconcile accounts receivable detail to the general ledger which caused the audit to be delayed. Effect - There was a late filing of the Single Audit reporting package and data collection form by two months. Question Costs - None. Recommendation - We recommend the Center take necessary steps to insure all accounts are timely reconciled to the general ledger to ensure the audit is not delayed. Repeat Finding - No. Views of Responsible Officials - The Center concurs with the finding and will purchase new software and implement regular reconciliation procedures for accounts receivable.
Criteria - 2 CFR Section 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 - The March 31, 2023, Single Audit reporting package and data collection form was filed eleven months after the fiscal year end. Cause - The Center was unable to timely reconcile accounts receivable detail to the general ledger which caused the audit to be delayed. Effect - There was a late filing of the Single Audit reporting package and data collection form by two months. Question Costs - None. Recommendation - We recommend the Center take necessary steps to insure all accounts are timely reconciled to the general ledger to ensure the audit is not delayed. Repeat Finding - No. Views of Responsible Officials - The Center concurs with the finding and will purchase new software and implement regular reconciliation procedures for accounts receivable.
Criteria - 2 CFR Section 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 - The March 31, 2023, Single Audit reporting package and data collection form was filed eleven months after the fiscal year end. Cause - The Center was unable to timely reconcile accounts receivable detail to the general ledger which caused the audit to be delayed. Effect - There was a late filing of the Single Audit reporting package and data collection form by two months. Question Costs - None. Recommendation - We recommend the Center take necessary steps to insure all accounts are timely reconciled to the general ledger to ensure the audit is not delayed. Repeat Finding - No. Views of Responsible Officials - The Center concurs with the finding and will purchase new software and implement regular reconciliation procedures for accounts receivable.
Criteria - 2 CFR Section 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 - The March 31, 2023, Single Audit reporting package and data collection form was filed eleven months after the fiscal year end. Cause - The Center was unable to timely reconcile accounts receivable detail to the general ledger which caused the audit to be delayed. Effect - There was a late filing of the Single Audit reporting package and data collection form by two months. Question Costs - None. Recommendation - We recommend the Center take necessary steps to insure all accounts are timely reconciled to the general ledger to ensure the audit is not delayed. Repeat Finding - No. Views of Responsible Officials - The Center concurs with the finding and will purchase new software and implement regular reconciliation procedures for accounts receivable.
Criteria - 2 CFR Section 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 - The March 31, 2023, Single Audit reporting package and data collection form was filed eleven months after the fiscal year end. Cause - The Center was unable to timely reconcile accounts receivable detail to the general ledger which caused the audit to be delayed. Effect - There was a late filing of the Single Audit reporting package and data collection form by two months. Question Costs - None. Recommendation - We recommend the Center take necessary steps to insure all accounts are timely reconciled to the general ledger to ensure the audit is not delayed. Repeat Finding - No. Views of Responsible Officials - The Center concurs with the finding and will purchase new software and implement regular reconciliation procedures for accounts receivable.
2023-001 - Data collection form not filed by deadline (non-compliance - other) Condition: The data collection form was not available for submission by December 31, 2023, which was nine month's after the Organizatin's year end. Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors report, or nine months after the end of the audit period." Cause: Audit was not completed in time due to staffing changes both with auditor and delayed sigle audit testing. Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk. Questioned Costs: None. Recommendation: We recommend remaining diligent in reporting timelines. Management Response: The initial audit engagement letter was signed by COMPACT June 8, 2023. COMPACT staff was efficient in returning all requested documents to the auditors in a timely fashion. Starting in October of 2023, COMPACT staff reached out many times in order to determine a projected completion date from the audit firm with the projected date being delayed time and time again. COMPACT does not accept responsibility for any late submissions as even with consistent and persistent follow through auditors refused to work in a timely manner.
Filing of Single Audit Reporting Package Federal Program – HUD insured mortgage under Section 213 of the National Housing Act Assistance Listing Number – 14.126 Significant Deficiency Category of Finding - Other Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition - The Cooperative did not submit the Single Audit Reporting Package for the year ended March 31, 2022 within nine months after the end of the audit period (December 31, 2022). Cause - The Single Audit Reporting website was updated in 2022 and a new unique entity identification number was required to be created. The Cooperative did not file for a unique entity identification number in an appropriate time to submit the report. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Cooperative not qualifying for low-risk auditee status for the subsequent year’s single audit. Recommendation - We recommend the Cooperative develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Auditee’s comment - The Board of Directors will designate an individual to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. Status - Unresolved
Item 2023-002: Late Issuance of 2023 Single Audit Reporting Package Identification of federal programs: U.S. Department of Health and Human Services, Assistance Listing Number 93.498. Pass-through Entity is N/A. Federal Assistance ID is N/A. Federal Award year is March 31, 2023. Type of Finding: Other Matter Compliance Finding Criteria: OMB’s Uniform Guidance, Title 2, Part 200, Subpart F Audit Requirements, paragraph .512 requires the single audit to be completed and the data collection form and reporting package to 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 2023 single audit reporting package was required to be submitted by December 31, 2023. Cause: The audit was not completed as of December 31, 2023, due to information not being available to complete the audit. Effect: The Center was not in compliance with the Uniform Guidance (2 CFR 200.512). Known and likely questioned costs: None. Prevalence: The March 31, 2023 Single Audit reporting package is the only one not timely filed. Repeat finding: No. Recommendation: We recommend the Center continue its efforts to ensure the reporting package is filed timely with the Federal Clearinghouse. Views of responsible officials: The Center concurs with the finding and a response is included in the corrective action plan.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is not a repeat finding. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Federal Audit Clearinghouse Submissions Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the previous two fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is in noncompliance with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Identification of Repeat Finding: 2022-001 Recommendation: Controls should be implemented to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization agress with the auditors' recommendation.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.