Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage 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 Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-002 – Reporting – Compliance Significant Deficiency Condition: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2023. This affects all federal programs. Questions Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds in a fiscal year to submit a data collection form by a due date that is the earlier of 30 calendar day after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: The Commission had difficulties in securing an audit firm to conduct an audit of the Commission’s 2022 calendar year. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the Commission become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors’ reports within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in the Corporation’s finance department. Recommendation: We recommend that the Corporation enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 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: National CASA/GAL 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: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL 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 National CASA/GAL’s 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 National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 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: National CASA/GAL 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: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL 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 National CASA/GAL’s 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 National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 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: National CASA/GAL 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: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL 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 National CASA/GAL’s 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 National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 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: National CASA/GAL 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: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL 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 National CASA/GAL’s 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 National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and 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, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and 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, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and 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, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and 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, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and 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, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and 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, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Finding 2022-001 - U.S. Department of Housing and Urban Development: HOME Investment Partnerships Program, Assistance Listing #14.239 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending December 31, 2021. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit as it was the initial audit performed under Uniform Guidance for the year ending December 31, 2021. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending December 31, 2021. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2021 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023.
Criteria: Regulations require that the Organization must submit the single audit data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition: The Organization submitted their 2021 Single Audit Data Collection form on September 7, 2023, which was 20 months after the end of the audit period. Effect: The Organization did not comply with 2 CFR § 200.512(a)(1). Per 2 CFR § 200.516(a)(2), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Cause: The Organization failed to submit their 2021 Single Audit Data Collection form before the end of September 2022 – the 9 month post-audit period ending deadline. Recommendations: We recommend management finalize and submit their single audit data collection forms within the 9 month window moving forward. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-001 – Reporting – Submission of the Reporting Package and Data Collection Form Federal Agency: U.S. Department of the Interior; U.S. Fish & Wildlife Service Federal program title: Endangered Species Conservation Recovery Implementation Funds Assistance Listing Number: 15.657 Award Period: 09/30/2020 – 09/30/2026 Type of Finding: Compliance and material weakness in internal control over compliance and Federal Agency: U.S. Environmental Protection Agency Federal program title: Gulf Coast Ecosystem Restoration Council Comprehensive Plan Assistance Listing Number: 66.130 Award Period: 10/01/2021 – 12/31/2024 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: 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. Condition: The reporting package and data collection form for the year ended December 31, 2022 was not filed into the reporting portal by the deadline. Questioned Costs: None noted. Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Cause: The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unaware that that their federal expenditures exceeded the audit requirement threshold for the first time. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend the Garden adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically submitted within the applicable deadline. Management’s Response Refer to the Correction Action Plan.
2022-001 – Reporting – Submission of the Reporting Package and Data Collection Form Federal Agency: U.S. Department of the Interior; U.S. Fish & Wildlife Service Federal program title: Endangered Species Conservation Recovery Implementation Funds Assistance Listing Number: 15.657 Award Period: 09/30/2020 – 09/30/2026 Type of Finding: Compliance and material weakness in internal control over compliance and Federal Agency: U.S. Environmental Protection Agency Federal program title: Gulf Coast Ecosystem Restoration Council Comprehensive Plan Assistance Listing Number: 66.130 Award Period: 10/01/2021 – 12/31/2024 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: 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. Condition: The reporting package and data collection form for the year ended December 31, 2022 was not filed into the reporting portal by the deadline. Questioned Costs: None noted. Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Cause: The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unaware that that their federal expenditures exceeded the audit requirement threshold for the first time. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend the Garden adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically submitted within the applicable deadline. Management’s Response Refer to the Correction Action Plan.
Finding 2022-002: Late Submission of Financial Statements to FAC and REAC (Material Weakness) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This finding is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002: Late Submission of Financial Statements to FAC and REAC (Material Weakness) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This finding is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Criteria Per Uniform Guidance 2 CFR 200.512, 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, whichever comes first. Condition The submission of the audit package and data collection form did not meet the deadline requirement. Cause/Effect The late submission was due to delays in the Organization’s financial closing process. This noncompliance with the Uniform Guidance may result in the imposition of penalties and/or unnecessary costs. Questioned Costs None. Recommendation We recommend that management hire the necessary personnel and implement robust controls over its financial accounting and reporting process to ensure the consistent compliance with the Uniform Guidance. Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024
Criteria Per Uniform Guidance 2 CFR 200.512, 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, whichever comes first. Condition The submission of the audit package and data collection form did not meet the deadline requirement. Cause/Effect The late submission was due to delays in the Organization’s financial closing process. This noncompliance with the Uniform Guidance may result in the imposition of penalties and/or unnecessary costs. Questioned Costs None. Recommendation We recommend that management hire the necessary personnel and implement robust controls over its financial accounting and reporting process to ensure the consistent compliance with the Uniform Guidance. Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024
Noncompliance with Laws and Regulations: Significant Deficiency. Criteria – Under 2 CFR 200.512, auditee must submit single audit data collection and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after the receipt of auditor’s report or nine months after the end of audit period. Condition – Accounting records were not complete and not readily available to schedule the audit. The single audit reporting package was submitted nine months after the September 30, 2023, due date. Context – Management is responsible for reviewing accounting data for making necessary adjustments, and preparation of financial statements for timely audit engagement and submission to the Federal Audit Clearinghouse. Cause – Experienced turnover of key staff within the accounting department and management lack of understanding of the extent of Single Audit. Recommendation – We recommend that Isuroon obtain appropriate experienced accounting staff, implement systems and procedures to ensure timely completion of the Single Audit and the submission of the reporting package to the Federal Clearinghouse. View of Responsible Officials and Corrective Action Plan – Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individual will bring invaluable expertise to ensure that accounting processes adhere to regulatory mandates, including those stipulated in 2 CFR 200.512. Furthermore, the engagement of a certified accounting firm for monthly reviews of the books of accounts underscores Isuroon's proactive approach to enhancing financial controls. This external oversight not only complements the efforts of the finance director but also provides an additional layer of assurance regarding the accuracy and completeness of accounting records throughout the fiscal year. Moreover, the CEO's commitment to closely monitor the accounting department and collaborate closely with the finance team, under the guidance of the new finance director, underscores Isuroon's dedication to timely reporting. The CEO's direct involvement will foster ongoing communication and cooperation, ensuring that periodic reports are promptly disseminated to donors, auditors, the board of directors, and all other relevant stakeholders. By leveraging these resources and fostering a culture of accountability and transparency, Isuroon is well-positioned to address the root causes of the audit findings and establish robust mechanisms for the timely submission of audit reporting packages in the future.
Finding No. 2022-001 – Reporting - Late filing of data collection form and reporting package Federal Programs Assistance Listing Number 10.766 – Community Facilities Loans and Grants Assistance Listing Number 93.498 – COVID -19 Provider Relief Fund Name of Federal Agency U.S. Department of Agriculture U.S. Department of Health and Human Services Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that 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 auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2023 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the audited financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2023 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2021-002. Questioned costs None Recommendation We recommend that the Hospital establish calendars to review the submission of required annual reporting to ensure that all team members are aware of due dates, including filing extensions. These calendars should be regularly updated and shared across relevant departments, promoting accountability and ensuring that tasks are tracked in a timely manner. Additionally, periodic meetings to review progress and address potential delays can help prevent last-minute issues and ensure compliance with regulatory deadlines. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 47-48.
Finding No. 2022-001 – Reporting - Late filing of data collection form and reporting package Federal Programs Assistance Listing Number 10.766 – Community Facilities Loans and Grants Assistance Listing Number 93.498 – COVID -19 Provider Relief Fund Name of Federal Agency U.S. Department of Agriculture U.S. Department of Health and Human Services Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that 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 auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2023 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the audited financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2023 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2021-002. Questioned costs None Recommendation We recommend that the Hospital establish calendars to review the submission of required annual reporting to ensure that all team members are aware of due dates, including filing extensions. These calendars should be regularly updated and shared across relevant departments, promoting accountability and ensuring that tasks are tracked in a timely manner. Additionally, periodic meetings to review progress and address potential delays can help prevent last-minute issues and ensure compliance with regulatory deadlines. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 47-48.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.