Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended December 31, 2021, were not submitted within the established due date. The report was due by September 30, 2022. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management Response: The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.
Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended December 31, 2021, were not submitted within the established due date. The report was due by September 30, 2022. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management Response: The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.
Finding Number 2022-004 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended December 31, 2021, were not submitted within the established due date. The report was due by September 30, 2022. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management Response: The Entity issued the audited financial statements for the years ended December 31, 2022 and 2021 on April 18, 2024 and October 23, 2023, respectively. The Single Audit reporting packages corresponding to the years ended December 31, 2022 and 2021 will be submitted on or before February 28, 2025.
Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2022, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2022. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2022. Identification of a Repeat Finding - This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2021-004. Recommendation - We again recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form. Views of Responsible Officials and Planned Corrective Action - KMNH agrees with the finding and recommendation and have updated internal controls to monitor audit submissions to the Federal Audit Clearinghouse.
Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2022, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2022. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2022. Identification of a Repeat Finding - This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2021-004. Recommendation - We again recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form. Views of Responsible Officials and Planned Corrective Action - KMNH agrees with the finding and recommendation and have updated internal controls to monitor audit submissions to the Federal Audit Clearinghouse.
Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2022, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2022. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2022. Identification of a Repeat Finding - This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2021-004. Recommendation - We again recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form. Views of Responsible Officials and Planned Corrective Action - KMNH agrees with the finding and recommendation and have updated internal controls to monitor audit submissions to the Federal Audit Clearinghouse.
The Corporation did not submit the Data Collection Form for the year ended December 31, 2022 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
The Corporation did not submit the Data Collection Form for the year ended December 31, 2022 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
The Corporation did not submit the Data Collection Form for the year ended December 31, 2022 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively. Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed) Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed). Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively. Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed) Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed). Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively. Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed) Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed). Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively. Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed) Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed). Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively. Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed) Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed). Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury, U.S. Department of the Interior, U.S. Department of Housing and Urban Development, U.S. Department of Health and Human Services, and US Department of Education Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (ARPA), Bureau of Indian Affairs Compact (BIA Compact), NAHASDA, Low Income Home Energy Assistance (LIHEAP), and Alaska Native Education Program (AK Native Ed), respectively. Assistance Listing Numbers: 21.027, 15.022, 14.867, 93.568, 84.356, respectively Award Numbers: SLFRP1627 and SLFRP5070 (ARPA), GT-OSGT043-16 (BIA Compact), 55-IT0211860 and 20BV0211860 (NAHASDA), 21RGAKEC6, 21RGAKLWC5, 21RGAKLIE4, 21RGAKLWC6, 22RGAKLIEA, 23RGAKLIEA, 23RGAKLIEE, and 23RGALLIEI (LIHEAP), 356A210011 (AK Native Ed) Award Years: 2021 (ARPA), 2022 (BIA Compact), 2022 (NAHASDA), 2021, 2022 and 2023 (LIHEAP), and 2022 (AK Native Ed). Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report or nine months after year end. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat of finding 2021-003. Since it is a repeat finding we believe this to be a systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan.
Condition: The Town met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Town's fiscal year end. The Town did not complete and submit its single audit by September 30, 2023. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Town's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. Cause: The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
CDFA title and number (Federal award identification number and year): HOME Investment Partnerships Program, Assistance Listing No. 14.239, various award numbers (see SEFA), various award years from 2002 through 2008. Universe population size: N/A Sample size information: N/A Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: City of Anderson Community Development and Long Term Planning Department, Indiana Housing and Community Development Authority, and Area 12 Council on Aging & Community Services, Inc. Questioned costs: N/A Statement of condition #2022-001: The Corporation did not submit the Data Collection Form (SF-SAC) for the year ended December 31, 2022 to the Office of Management and Budget (OMB) in timely manner as required by Uniform Guidance section 2 CFR 200.512. Criteria: Uniform Guidance section 2 CFR 200.512 requires that Data Collection Form be submitted to OMB within the earlier of 30 days after the date of the auditor's report, or nine months after the end of the audit period. Effect: The Corporation was not in compliance with Uniform Guidance. Cause: The Corporation did not file the Data Collection Form by September 30, 2023, nine months after the end of the audit period. Recommendation: The Corporation should submit all future Data Collection Forms in the required time frame. Management's response: Management concurs and will file the Data Collection Form for the year ended December 31, 2022 as soon as possible.
Finding Number: 2022-002 Finding Type: Federal award finding and financial statement finding Federal Assistance Listing No.: 14.239 Program Name: HOME investment Partnership Program Federal Agency: U.S. Department of Housing and Urban Development Pass-Through Entity: Portland Housing Bureau Grant Numbers: 311020 Federal Award Year: 2022 Control Deficiency Type: Significant deficiency in internal controls over compliance Instance of Noncompliance: Yes Compliance Requirement: Reporting Questioned Costs: None Repeat Finding: 2021-002 Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted 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: PCRI did not electronically submit its December 31, 2022 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2022 accounting records were not closed in a timely matter and the audit was not completed prior to the data collection form due date. Effect: PCRI did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: As has been addressed earlier in management’s response to Finding 2022-001, PCRI had created and filled two new positions in the Fiscal Department the Controller and an additional Staff Accountant. The additional staff led to better internal controls and more timely reconciliations throughout 2022. Notwithstanding these efforts, time was needed to train personnel on PCRI systems and emphasis was put on the completion of the subsidiary audits for King Parks Apartments Limited Partnership and MLK & Cook Apartments Limited Partnerships, which are an integral part of the consolidated PCRI audit report, in the early months of 2022 leading to the noted delay in reconciliations for the PCRI audit. In addition to these delays, PCRI once again experienced turnover in the added Staff Accountant position in June of 2023, leading to delays and the employee in the Controller position went on an extended medical leave and subsequently ended employment with PCRI, leading to further delays. Further contributing to delays was the turnover of accounting staff at the property management company with whom PCRI contracts for management of the Maya Angelou and Park Terrace properties which lead to delays in starting those audit engagements which are integral to the consolidated PCRI audit report. In response to this cycle of staff turnover, PCRI contracted with an external service to fill the Staff Accountant position while the search for a permanent employee to fill the position continues to this day, and PCRI has subsequently hired a well-qualified person as Fiscal Director. The property manager for the Maya Angelou and Park Terrace properties has also taken steps to stabilize their accounting operations. These responses have mitigated the risk of delay of future audits as the additional personnel hired in response to the 2021 finding was effective were it not for the untimely turnover of staff during the time when the 2022 PCRI audit was being prepared for and conducted.
Finding 2022-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP4795/3169 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat finding of 2021-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2021-001
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2021-001
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program, CFDA #93.526 - Grants for Capital Development in Health Centers. Condition: BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requries submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: BRHC will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Ozark Meadow Apartments, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Ozark Meadows Apartments, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Flint Creek Apartments, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Flint Creek Apartments, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, North Arkansas Senior Housing of Bull Shoals and Gravette, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Fallen Ash Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Fallen Ash Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Ozark Meadows II, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Ozark Meadows II, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Dixieland Gardens Senior Housing, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Dixieland Gardens Senior Housing, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: White River Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, White River Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Billy V. Hall Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Billy V. Hall Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Condition: The data collection form for the Single Audit ended December 31, 2021, was not submitted to the Federal Clearing House by April 30, 2022. Criteria: 2 CFR section 200.512 (b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The submission was inadvertently missed and therefore, the data collection form required to be submitted at audit completion was not filed by 30 calendar days. Effect: Miller Place Senior Complex, Inc. has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Miller Place Senior Complex, Inc. (The Project) will not meet the low-risk auditee criteria for further Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the Project develop specific procedures to ensure that the data collection form is submitted within the reporting deadline. Views of Responsible Officials: The Project will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future