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.
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.
CRITERIA: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was September 30, 2023. EFFECT: The funders that require the reports and audits will not have received the report in time and it could effect monitoring of the federal awards QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.
Reference No.: 2022-001. Finding: Single Aduit Data Collection Form not field by the due date. Category of Finding: Reporting. Condition: The data collection form for the single audit for the year ended December 31, 2022 was not submitted to the Federal Audit Clearinghouse by September 30, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data colletion form, to be prepared at the completion of each audit and sumbitted by auditee to the Federal Audit Clearinghouse earlier of 30 caldendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The submission was late due to difficulties in completion of the financial statement audit. Effect: The City of Bryant, Arkansas has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit under the Uniform Guidance. Therefore per 2 CFR seciton 200.520, the City will not meet the low-risk auditee criteria for furter single audits that require submission of the data collection form and reporting package by the due date for each of the two subsequent audit years. Recommendation: We recommend the City develop procedures working closely with the audit firm to ensure that the data collection form is submitted by the reporting deadline. Views of Responsible Officials: The City will work with the audit firm to ensure that the audit field work is schedule with sufficient time to allow the report and data collection form to be timely filed in the future.
Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the Township's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: Management of the Township was not aware that a Single Audit was required. Effect: The Township was not in compliance with Federal Single Audit requirements. Recommendation: The Township should evaluate all grants received to identify Federal funding. Expenditures of Federal grants should be tracked to ensure compliance with the audit requirement.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
Reference Number: 2022-002 Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2022 reporting package was September 30, 2023; however, the organization did not issue its single audit reporting package until December 2023. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Reference Number: 2022-002 Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2022 reporting package was September 30, 2023; however, the organization did not issue its single audit reporting package until December 2023. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Reference Number: 2022-002 Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2022 reporting package was September 30, 2023; however, the organization did not issue its single audit reporting package until December 2023. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village 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 Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes EPCAMR's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: EPCAMR's financial statement audit was not complete within nine months of the end of the audit period. Effect: EPCAMR was not in compliance with Federal Single Audit requirements. Recommendation: EPCAMR should work closely with its accounting staff to ensure the financial statement audit can be completed in a timely manner.
Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the volume of programs and coordination amongst several agencies caused the City to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2021 was filed late to the Federal Audit Clearinghouse. Identification as a Repeat Finding: N/A Recommendation: We recommend the City adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: The City agrees with the finding and is submitting the reporting package and data collection form for the year ended December 31, 2022 by the required deadline. For additional information, see the City?s separate report for planned corrective action.
Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the volume of programs and coordination amongst several agencies caused the City to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2021 was filed late to the Federal Audit Clearinghouse. Identification as a Repeat Finding: N/A Recommendation: We recommend the City adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: The City agrees with the finding and is submitting the reporting package and data collection form for the year ended December 31, 2022 by the required deadline. For additional information, see the City?s separate report for planned corrective action.
Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the volume of programs and coordination amongst several agencies caused the City to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2021 was filed late to the Federal Audit Clearinghouse. Identification as a Repeat Finding: N/A Recommendation: We recommend the City adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: The City agrees with the finding and is submitting the reporting package and data collection form for the year ended December 31, 2022 by the required deadline. For additional information, see the City?s separate report for planned corrective action.
Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the volume of programs and coordination amongst several agencies caused the City to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2021 was filed late to the Federal Audit Clearinghouse. Identification as a Repeat Finding: N/A Recommendation: We recommend the City adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: The City agrees with the finding and is submitting the reporting package and data collection form for the year ended December 31, 2022 by the required deadline. For additional information, see the City?s separate report for planned corrective action.
Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a), the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the Schedule and notes thereto were prepared accurately and timely, the volume of programs and coordination amongst several agencies caused the City to untimely submit the reporting package and data collection form to the Federal Audit Clearinghouse. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2021 was filed late to the Federal Audit Clearinghouse. Identification as a Repeat Finding: N/A Recommendation: We recommend the City adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Officials: The City agrees with the finding and is submitting the reporting package and data collection form for the year ended December 31, 2022 by the required deadline. For additional information, see the City?s separate report for planned corrective action.