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.
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.
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.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse 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 - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (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. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (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. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (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. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (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. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (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. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (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. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-001 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 December 31, 2022 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 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: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001 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 December 31, 2022 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 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: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001 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 December 31, 2022 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 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: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001 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 December 31, 2022 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 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: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-006—LATE DATA COLLECTION FORM Funding Agency: All Title: All AL #: All Award #: All Award Period: All periods Estimated Questioned Costs: None Type of Finding • (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards • (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition the Housing Trust Data Collection Form for the year ended December 31, 2022 was submitted after the required due date. Criteria The audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine 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 (2 CFR 200.512(a)). Cause The expected deliverables requested to complete the audit were not received by the aforementioned deadline, which resulted in a late submission. Effect the Housing Trust is not in compliance with Federal Award data collection form requirements as required under Uniform Guidance regulations. Recommendation the Housing Trust should implement controls to ensure that all future data collection forms are completed in a timely manner. View of Responsible Official The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager
2023-006—LATE DATA COLLECTION FORM Funding Agency: All Title: All AL #: All Award #: All Award Period: All periods Estimated Questioned Costs: None Type of Finding • (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards • (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition the Housing Trust Data Collection Form for the year ended December 31, 2022 was submitted after the required due date. Criteria The audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine 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 (2 CFR 200.512(a)). Cause The expected deliverables requested to complete the audit were not received by the aforementioned deadline, which resulted in a late submission. Effect the Housing Trust is not in compliance with Federal Award data collection form requirements as required under Uniform Guidance regulations. Recommendation the Housing Trust should implement controls to ensure that all future data collection forms are completed in a timely manner. View of Responsible Official The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.