Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Material Weakness Internal Control: Financial Statement and Federal Awards Finding Finding # 2023-001 – Late Filing of Financial Reports and Audit Condition: The fiscal year ended June 30, 2023 audit report, including reporting required under Uniform Guidance and bond compliance, was not filed with the appropriate agencies by the Montana statutory, Uniform Guidance and bond compliance filing due dates of within nine months after the fiscal year end of June 30, 2023 (March 31, 2024). Criteria: Audit reports for entities that have expended over $750,000 in federal awards and are subject to Uniform Guidance are required by MT statute (MCA 20-7-501) and federal law (2 CFR 200.512 (a)), and those subject to additional filing requirements due to bond compliance requirements are to be filed with the respective agencies within nine months of the entity’s fiscal year end. Internal control procedures should be designed and operational to meet these filing deadlines. Context: The School District had historically timely filed its audits to the respective agencies as required by law but has failed to do so for fiscal years ended June 30, 2022 and 2023. Effect: The School District filed the audit report and data collection form to the state, federal and credit agencies after the required due date of March 31, 2024 and is not in compliance with state, federal and bond compliance filing requirements. Cause: The School District had multiple changes in key financial management positions in a short period of time. Additional time was required by the entity to produce complete and auditable financial information and schedules, including the Schedule of Federal Awards, for the year ended June 30, 2023. Questioned Federal Costs: None Recommendation: Internal control procedures should be designed and put into place to ensure that financial reporting be completed in a timely manner. These procedures should include training on filing requirements and an understanding of the consequences of late submission. If necessary, assistance should be obtained from third party sources. Views of Responsible Officials and Planned Corrective Action: See Management’s Responses on page 106. Repeat Finding: Yes
Finding 2023-001 Special Reporting Program Assistance Listing Numbers: 84.010, 84.425D and 84.425U Program Titles: Title I Grants to Local Educational Agencies. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education 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. Repeat Finding: Yes. 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. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2023-001 Special Reporting Program Assistance Listing Numbers: 84.010, 84.425D and 84.425U Program Titles: Title I Grants to Local Educational Agencies. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education 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. Repeat Finding: Yes. 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. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2023-001 Special Reporting Program Assistance Listing Numbers: 84.010, 84.425D and 84.425U Program Titles: Title I Grants to Local Educational Agencies. Elementary and Secondary School Emergency Relief II. Elementary and Secondary School Emergency Relief ARP III. Federal Award Year: June 30, 2023 Federal Agency: United States Department of Education Pass-Through Entity: Mississippi Department of Education 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. Repeat Finding: Yes. 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. View of Responsible Official: Management agrees with this finding and will adhere to the corrective action plan in this audit report.
Finding 2023-003 Reporting - Timely Submission of Financial Reports – Significant Deficiency in Internal Control over Compliance and Noncompliance Agency Department of Health and Human Services Program ALN: No. 93.224 / 93.527 Health Center Program Cluster Award Year 2023 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None noted. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2023 was filed late. Identification as a Repeat Finding Yes. Finding 2022-003 Significant Deficiency in Internal Control over Compliance and Noncompliance Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2025 audit timely.
Finding 2023-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Pass through agency: State of Alaska, Department of Commerce, Community, and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: 220000183 Award Period: 2022 - 2024 Type of Finding: Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: Juneau Economic Development Council did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: The pass-thru entity failed to provide the subrecipient (Juneau Economic Development Council) with their determination on whether a subrecipient relationship exists. Based on available information, management determined that they were contractors and not subrecipients. As a result of the State of Alaska’s FY24 audit, it was determined by Legislative Audit that Juneau Economic Development Council was a subrecipient and a federal compliance audit would be required. This determination was made after the deadline for reporting had passed and Juneau Economic Development Council was unable to meet the compliance requirement. Effect: Juneau Economic Development Council is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2022-001, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that Juneau Economic Development Council receives, in writing, the determination of whether a subrecipient relationship exists or not if Juneau Economic Development Council is involved with another organization’s federal program. Management Response: Management concurs with this finding. See Corrective Action Plan.
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.
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.
2023-006 Single Audit Reporting Package Submission Compliance Requirement Reporting Category Significant Deficiency in Internal Controls and Noncompliance Federal Agency U.S. Department of the Treasury Pass-Through Entity Puerto Rico Fiscal Agency and Financial Advisory Authority ALN 21.027 Federal Program COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Federal Agency U.S. Small Business Administration ALN 59.075 Federal Program COVID-19 - Shuttered Venue Operators Program Federal Agency U.S. Department of Homeland Security through the Federal Emergency Management Agency Pass-through Entity Central Office for Recovery, Reconstruction and Resiliency ALN 97.036 Federal Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Criteria 2 CFR § 200.512 Report submission. (a) General. (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Corporation did not comply with the Single Audit Reporting Package submission date requirement for the years ended June 30, 2023, and 2022. Cause Due to the Commonwealth of Puerto Rico's (the Commonwealth) filing for Title III under PROMESA, most of its instrumentalities were required to reduce staff as part of the Fiscal Plan to lower expenditures. This staff reduction resulted in a lack of personnel, which impacted key internal controls. Effect By failing to comply with 2 CFR sections 200.512 and the pass-through entity reporting guidelines, the Corporation could be subjected to the following: a. temporarily withholding of cash payments pending correction of the deficiency b. withholds further Federal awards for the project or program, and wholly or partly suspend or terminate the Federal award Questioned Costs None. Repeated Item Refer to Item No. 2022-004 in the Summary Schedule of Prior Audit Findings. However, in August 2024, the Corporation submitted the 2022 Single Audit Reporting Package, which was accepted on August 20, 2024, by the Federal Audit Clearinghouse. The Corporation should ensure that the 2024 single audit is also submitted promptly. Recommendation The Corporation must submit the Single Audit Reporting Packages for the fiscal year ended June 30, 2023, in arrears, as soon as possible. Views of Responsible Officials Refer to Unaudited Corrective Action Plan section.
2023-003: SFSAC Submission Condition – The District did not file the June 2023 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse within nine months of the end of the current fiscal year. Cause – Records for the audit for the fiscal year ended June 30, 2023 were not available until June 2025, and the audit was not completed until December 19, 2025. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2024. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2025 audit.
Significant Deficiency Finding No. 2023-004: Reporting U.S. Department of Education Native Hawaiian Education Act Program Federal Assistance Listing Number 84.362A. U.S. Department of Health and Human Services Health Care for Native Hawaiians Federal Assistance Listing Number 93.932. Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition Due to the unexpected resignation of its independent auditor, we noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended June 30, 2023, within the stipulated nine months after the end of the audit period. Cause The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended June 30, 2023. Effect The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended June 30, 2023. Identification of a Repeat Finding This finding was reported as a federal award finding in the immediately previous audit as Finding No. 2022-004. Recommendation We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Criteria or Specific Requirement: 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 calender days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The fiscal year audit package for the year ended June 30, 2023 is being submitted after the required due date. Context: We have completed the financial statement audit and the reporting package has been submitted more than nine months after the end of the school's fiscal year ended June 30, 2023. Questioned Costs:None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The school's previous independent auditor did not complete the audit for the year ended June 30, 2022 until March 7, 2024. Therefore, the new independent auditor wasn't able to start and complete the audit for the school's fiscal year ended June 30, 2023 within nine months of the year end. Repeat: No Auditor's Recommendation: The school should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: We agree with the finding as presented.
Finding 2023-002 Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency: Financial Reporting Timeliness (Uniform Guidance compliance) Criteria: In accordance with 2 CFR section 200.512 of the Uniform Guidance, the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The June 30, 2023 and 2024 Single Audit reporting packages and data collection forms have not been submitted to the Federal Audit Clearinghouse by the deadline. Cause: Since the year ended June 30, 2022 was the first year the Organization was required to have an audit performed by an independent CPA and conducted under the rules of the Uniform Guidance; unfamiliarity with the requirements and a learning curve has caused a delay in the financial audits. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by government agencies. Failure to meet these deadlines can result in compliance issues, penalties, and jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Previously reported as 2022-001 Recommendation: Employ the necessary management and accounting personnel to have the resources to ensure the audit is completed within nine months of year end. Views of Responsible Officials: We agree with this finding and the delinquent audits are being completed as efficiently as possible.
Finding 2023-004: Financial Reporting Timeliness (Compliance) Criteria: In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors report(s), or nine months after the end of the audit period. Condition: The 2023 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: There were various accounting issues noted in findings 2023-001 through 2023-003 that caused delays in the completion of the fiscal year 2023 audit. Effect: The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation: As noted in finding 2023-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3-4 months after year-end in order to complete the annual financial audit timely. Management’s Response: See Corrective Action Plan.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: ESSER I and II – Elementary and Secondary School Emergency Relief Fund Listing No. 84.425D; ARP ESSER – American Rescue Plan – Elementary and Secondary School Emergency Relief Listing No. 84.425U; ARP ESSER – Homeless Children and Youth (HCY) Part II Listing No. 84.425W Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection form for the year ended June 30, 2023 remains outstanding and therefore has not been submitted timely. Statement of Cause: Due to the Charter School undergoing dissolution and desk audit reviews of federal programs from New York State, the issuance of the audited financial statements was delayed. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection form could not be completed and submitted until the completion of the financial audits. Statement of Effect: The Charter School was not in compliance with federal guidelines. Questioned Cost: None. Recommendation: The Charter School should follow the federal guidelines by submitting the data collection form to the FAC in a timely manner, if possible. Management’s response: See Corrective 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.