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.
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.
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.
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.
Finding 2022-003: Untimely Submission of Data Collection Form Identification of Federal Program: Education Stabilization Fund CARES Act: Higher Education Emergency Relief Fund (HEERF) and 477 Cluster ? Temporary Assistance for Needy Families Assistant Listing No: 84.425E, 84.425F and 93.558 Federal Award Year: 2022 Finding Type: Significant Deficiency Compliance Requirement: Reporting Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable, must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Condition and Context The federal reporting deadline for the Single Audit reporting package for the year ended December 31, 2021 was September 3, 2022, 30 days after receipt of the audit report; however, the Organization did not submit its Single Audit reporting package until October 3, 2022. Cause As a result of the COVID-19 pandemic, financial constraints and corresponding staffing challenges, the accounting and finance team was unable to complete the submission on a timely basis. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Questioned Costs None Recommendation We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports.
Finding 2022-003: Untimely Submission of Data Collection Form Identification of Federal Program: Education Stabilization Fund CARES Act: Higher Education Emergency Relief Fund (HEERF) and 477 Cluster ? Temporary Assistance for Needy Families Assistant Listing No: 84.425E, 84.425F and 93.558 Federal Award Year: 2022 Finding Type: Significant Deficiency Compliance Requirement: Reporting Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable, must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Condition and Context The federal reporting deadline for the Single Audit reporting package for the year ended December 31, 2021 was September 3, 2022, 30 days after receipt of the audit report; however, the Organization did not submit its Single Audit reporting package until October 3, 2022. Cause As a result of the COVID-19 pandemic, financial constraints and corresponding staffing challenges, the accounting and finance team was unable to complete the submission on a timely basis. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Questioned Costs None Recommendation We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports.
Finding 2022-003: Untimely Submission of Data Collection Form Identification of Federal Program: Education Stabilization Fund CARES Act: Higher Education Emergency Relief Fund (HEERF) and 477 Cluster ? Temporary Assistance for Needy Families Assistant Listing No: 84.425E, 84.425F and 93.558 Federal Award Year: 2022 Finding Type: Significant Deficiency Compliance Requirement: Reporting Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable, must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Condition and Context The federal reporting deadline for the Single Audit reporting package for the year ended December 31, 2021 was September 3, 2022, 30 days after receipt of the audit report; however, the Organization did not submit its Single Audit reporting package until October 3, 2022. Cause As a result of the COVID-19 pandemic, financial constraints and corresponding staffing challenges, the accounting and finance team was unable to complete the submission on a timely basis. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Questioned Costs None Recommendation We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports.
Finding 2022-003: Untimely Submission of Data Collection Form Identification of Federal Program: Education Stabilization Fund CARES Act: Higher Education Emergency Relief Fund (HEERF) and 477 Cluster ? Temporary Assistance for Needy Families Assistant Listing No: 84.425E, 84.425F and 93.558 Federal Award Year: 2022 Finding Type: Significant Deficiency Compliance Requirement: Reporting Criteria 2 CFR 200.512 states, ?The audit must be completed and the data collection form, if applicable, must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period?. Condition and Context The federal reporting deadline for the Single Audit reporting package for the year ended December 31, 2021 was September 3, 2022, 30 days after receipt of the audit report; however, the Organization did not submit its Single Audit reporting package until October 3, 2022. Cause As a result of the COVID-19 pandemic, financial constraints and corresponding staffing challenges, the accounting and finance team was unable to complete the submission on a timely basis. Effect or Potential Effect Lateness in reporting could result in a lack of up-to-date information provided to federal agencies and potential impacts on grant funding. Questioned Costs None Recommendation We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. Views of Responsible Officials The auditor certification wasn?t provided timely. Internal controls have been strengthened to ensure timely filings of the reports.
2022-001 Single Audit Filing Condition: LCR did not file its 2021 Data Collection Form within 30 days of receipt of the auditor?s report. Criteria: In accordance with 2 CFR 200.512, LCR is required to complete and submit the Data Collection Form within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period. Cause: LCR was waiting on information required to complete the Data Collection Form timely. Effect: LCR did not comply with the requirements of 2 CFR 200.512. Recommendation: LCR should develop a course of action to ensure future Data Collection Forms are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512.
Criteria: 2 CFR Section 200.512 (a)(1) states that LEAP Charities, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Criteria: 2 CFR Section 200.512 (a)(1) states that LEAP Charities, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Criteria: 2 CFR Section 200.512 (a)(1) states that LEAP Charities, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Criteria: 2 CFR Section 200.512 (a)(1) states that LEAP Charities, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Criteria: 2 CFR Section 200.512 (a)(1) states that LEAP Charities, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Criteria: 2 CFR Section 200.512 (a)(1) states that LEAP Charities, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
2022-02 Single Audit Completion and Submission Federal CFDA Program Title Number Rural Rental Housing Loans 10.415 Criteria: 2 CFR Section 200.512 (a)(1) states that the Organization?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its 2021 single audit within nine months after the end of the audit period. In particular, the Data Collection Form for the 2021 single audit was never finalized and submitted by the Organization. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so that the reporting requirements in 2 CFR Section 200.512 are met. Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Criteria: Per Title 2 CFR.200.512(d), ?the data collection form 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. The City?s Data Collection Form for the year ended December 31, 2021 was due by September 30, 2022. Condition: The District did not file their Data Collection form on time in accordance with the Single Audit Act of requirements. The Data Collection Form was not filed until January 17, 2023. Cause: The audit report was not issued until January 11, 2023 due to the prior accounting manager not having the financial statements prepared accurately. Effect: The City was not in compliance with the reporting deadline. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Views of Responsible Officials and Planned Corrective Actions: We have hired a new accounting manager and will ensure the Data Collection Form is submitted timely going forward.
2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), 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(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.