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.
Finding: 2023-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the 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, 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 on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Cause: The lack of submission was due to the organization’s staff being unable to provide the supporting documentation. This difficulty arose because the documents were disorganized during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was required to locate and organize the necessary files for the audit. Effect: Per CFR 200,512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Management’s Response/Correction Action Plan: The late filing of the DCF was caused by disorganized documents during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was needed to locate and organize the necessary files for the audit, resulting in the backup documentation being unavailable for the audit process. To prevent this issue from recurring, we implemented new procedures in November 2023 and assigned Divya Mathur, Director of Business, to ensure proper and timely filing of documents. We are confident these measures will enable us to meet all future deadlines.
Finding: 2023-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) the 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, 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 on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Cause: The lack of submission was due to the organization’s staff being unable to provide the supporting documentation. This difficulty arose because the documents were disorganized during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was required to locate and organize the necessary files for the audit. Effect: Per CFR 200,512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Management’s Response/Correction Action Plan: The late filing of the DCF was caused by disorganized documents during Vision Ed, Inc.'s office move from Manhattan to Brooklyn. Consequently, additional time was needed to locate and organize the necessary files for the audit, resulting in the backup documentation being unavailable for the audit process. To prevent this issue from recurring, we implemented new procedures in November 2023 and assigned Divya Mathur, Director of Business, to ensure proper and timely filing of documents. We are confident these measures will enable us to meet all future deadlines.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report 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. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report 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. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report 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. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report 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. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Ozark Meadow Apartments, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Ozark Meadows Apartments, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Flint Creek Apartments, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Flint Creek Apartments, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Fallen Ash Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Fallen Ash Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Ozark Meadows II, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Ozark Meadows II, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Dixieland Gardens Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Dixieland Gardens Senior Housing, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: White River Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, White River Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Billy V. Hall Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Billy V. Hall Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Miller Place Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Miller Place Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Oak Hills Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Oak Hills Senior Housing, Inc (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Willowbrook Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Willowbrook Senior Housing, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Osage Heights Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Osage Heights Senior Housing, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Finding 2022-002 U.S. Department of Health and Human Services Programs: 93.914 – HIV Emergency Relief Project Grants Type of Finding: Noncompliance and Significant Deficiency Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form Repeat Finding: No Condition: The Data Collection Form for the year ended December 31, 2022, was due for submission to the Federal Audit Clearing House by September 30, 2023 and was not submitted by that date. Criteria: In accordance with 2 CFR § 200.512, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: The Organization experienced significant turnover in key management positions during fiscal year 2022. As a result, supporting documentation for financial transactions could not be located initially and were not readily available, which delayed the financial reporting process. Effect: Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner. Questioned Costs: None. Recommendation: We recommended that the Organization develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor’s reports, or nine months after the end of the audit period. We also recommend that the Organization ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting. Management’s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
2CFR Section 200.512 requires the audit to be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt fo the auditor's reports or nine months after the end of the audit period. The audit was delayed and the reporting package will be submitted after the nine month period.
I NOTED THAT THE NVK DID NOT SUBMIT THEIR AUDIT WITHIN THE REQUIRED 9 MONTH TIMEFRAME OF YEAR END. PER 2CFR SECTION 200.512, NVK MUST SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF THEIR FISCAL YEAR END. NO QUESTIONED COSTS. THE NVK WAS STILL ADDRESSING COVID RELATED DELAYS. MANAGEMENT IS AWARE OF THE REQUIREMENT AND HAS STARTED TO PREPARE FOR THE 2023 AUDIT IN ORDER FOR IT TO BE SUBMITTED TIMELY. IN ADDITION, THE 2022 AUDIT WAS VERY CLOSE TO BEING SUBMITTED WITHIN 9 MONTHS, THERE WERE JUST A FEW OUTSTANDING ITEMS WHICH PREVENTED TIMELY SUBMISSION. THIS WAS A REPEAT FINDING. THIS FINDING WAS PREVIOUSLY REPORTED AS FINDING 2021-004.
Finding No. 2022-003 - Late Filing - Federal Fiscal Year Finding Initially Occurred: 2022 Statement of Condition: Baton Rouge Black Alcoholism Council, Inc. failed to comply with 2 CFR 200.512, by not submitting audited financial statements to the Federal Audit Clearinghouse within nine months after their December 31, 2022, fiscal year end. Criteria: The Organization should adhere to the Federal Audit Clearinghouse audit requirements. Cause of Condition: Baton Rouge Black Alcoholism Council, Inc. had extenuating circumstances with key management personnel which hindered the ability to close the books in a timely manner.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.
Federal Programs: All Criteria: As stated in 2 CFR §200.303, the non-Federal entity (i.e. the Center) must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or in the “Internal Control Integrated Framework” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). According to 2 CFR §200.512(a)(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 Data Collection Form for audits for each of the years ended December 31, 2021 and December 31, 2022 were not filed timely in accordance with the requirements under Uniform Guidance. Cause: The Center did not have adequate controls in place to provide for a timely audit process and allow the Data Collection Form to be filed timely. Effect or Potential Effect: Delinquent data collection forms may result in action by funders such as 1) draw-down restrictions, 2) reimbursable draw-down restrictions, 3) withholding a percentage of Federal funds, 4) suspending Federal funds, or 5) termination of the award. Questioned Costs: None. Context: The past two years of Data Collection Forms have not been filed timely. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center establish an internal control procedure to ensure that audits are completely more timely in the future, and within the timeframe as outlined by Uniform Guidance, to ensure the required data collection form, along with the reporting package is filed timely.