Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003: Late Filing of Audit Report Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: January 1, 2022 through December 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Young Women’s Christian Association of Metropolitan St. Louis, Inc.'s audited consolidated financial statements for the year ended December 31,2022 were due to the federal single audit clearinghouse by September 30, 2023. Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc.’s December 31, 2022 audited consolidated financial statements were not completed for submission to the federal audit clearinghouse until after September, 2023. Cause: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Young Women’s Christian Association of Metropolitan St. Louis, Inc. implement procedures to ensure timely completion of the annual audit. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan. 46
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-003 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – The Organization did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause – The Organization did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – The Organization was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of the Organization’s compliance with specified requirements. Recommendation – We recommend that the Organization enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. Refer to the Organization’s corrective action plan for further details.
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
Finding 2022-001 All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended December 31, 2022 Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the Church’s year ended December 31, 2022, should have been submitted to the Federal Audit Clearinghouse by September 30, 2023. Cause: The Church does not consistently require a single audit each year. The Church identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in June 2023. The single audit was not completed by the September 30, 2023 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The December 31, 2022 Single Audit package. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend the Church file the reporting package timely to the Federal Audit Clearinghouse. Views of responsible officials: Management agrees with this finding.
2023-006—LATE DATA COLLECTION FORM Funding Agency: All Title: All AL #: All Award #: All Award Period: All periods Estimated Questioned Costs: None Type of Finding • (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards • (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition the Housing Trust Data Collection Form for the year ended December 31, 2022 was submitted after the required due date. Criteria The audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause The expected deliverables requested to complete the audit were not received by the aforementioned deadline, which resulted in a late submission. Effect the Housing Trust is not in compliance with Federal Award data collection form requirements as required under Uniform Guidance regulations. Recommendation the Housing Trust should implement controls to ensure that all future data collection forms are completed in a timely manner. View of Responsible Official The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager
2023-006—LATE DATA COLLECTION FORM Funding Agency: All Title: All AL #: All Award #: All Award Period: All periods Estimated Questioned Costs: None Type of Finding • (E) Significant Deficiency in Internal Control Over Compliance of Federal Awards • (F) Instance of Non-Compliance Related to Federal Awards Statement of Condition the Housing Trust Data Collection Form for the year ended December 31, 2022 was submitted after the required due date. Criteria The audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause The expected deliverables requested to complete the audit were not received by the aforementioned deadline, which resulted in a late submission. Effect the Housing Trust is not in compliance with Federal Award data collection form requirements as required under Uniform Guidance regulations. Recommendation the Housing Trust should implement controls to ensure that all future data collection forms are completed in a timely manner. View of Responsible Official The contractors hired to do the accounting and payroll functions are no longer under contract with the Housing Trust. All financial functions are now being taken care of in-house. The financials are already in the process of being adjusted and all numbers being accounted for with documentation. This will continue through 2023 and in 2024, the chart of accounts will be changed to reflect the current practices for a nonprofit organization. As the Executive Director prepares the 2024 budget, a reorganization of the business operations department has started. Staff changes will also need the Business Operations manager to provide a thorough monthly review. The current administrative assistant will take on the role of accounting technician to handle the day-to-day QuickBooks-related processes. Work has already started to develop checks and balances. Corrective Action Plan Timeline: Immediately Designated Employee Responsible for Corrective Action: Business Operations Manager
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
Condition: Rainbow Health Minnesota did not submit its single audit reporting package to the Federal Audit Clearinghouse within the required time frame. Criteria: 2 CFR 200.328 establishes requirements for financial grant reporting by a non-federal entity. The Organization must report financial information as required by the terms and conditions of the federal award. 2 CFR 200.512(a) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Cause: Employee turnover in the finance department resulted in financial and program data not being ready for the financial and single audits on a timely basis. Effect: The Organization is not in compliance with timely reporting requirements. Questioned Costs: $0 Context: Rainbow Health Minnesota did not submit its year ended December 31, 2020 audit reporting package to the Federal Audit Clearinghouse until November 4, 2021, its year ended December 31, 2021 audit reporting package until February 10, 2023 and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Rainbow Health Minnesota continue efforts to develop internal control policies and procedures over financial activities to ensure that its financial and program data is ready for the financial and single audits on a timely basis. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding and have implemented the following internal control policies and procedures concerning the timeliness of financial activities: Rainbow Health Minnesota is reimplementing monthly board meetings that will include a financial review of income and expense reports and balance sheets. The lateness for the 2022 audit was partially due to staff turnover of the CFO and the subsequent review by the new Finance Director. Responsibility for administering this process resides with the Finance Director.
CRITERIA: § 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. CAUSE: The entity did not have controls in place to verify that they have expended over $750,000 in federal awards to qualify for a single audit. CONDITION: The audit was no submitted on time to the federal audit clearinghouse. The deadline for the submission was September 30, 2023. EFFECT: The funders that require the reports and audits will not have received the report in time and it could effect monitoring of the federal awards QUESTIONED COSTS: N/A RECOMMENDATION: T&C recommends engaging auditors early and working with them on a timely basis. Grants from the majority of the sources are federally funded, if the expenditures of these federal awards exceed $750,000, they should contact their CPA and begin preparing for a single audit and applicable compliance requirements.
Reference No.: 2022-001. Finding: Single Aduit Data Collection Form not field by the due date. Category of Finding: Reporting. Condition: The data collection form for the single audit for the year ended December 31, 2022 was not submitted to the Federal Audit Clearinghouse by September 30, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data colletion form, to be prepared at the completion of each audit and sumbitted by auditee to the Federal Audit Clearinghouse earlier of 30 caldendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The submission was late due to difficulties in completion of the financial statement audit. Effect: The City of Bryant, Arkansas has not met the reporting requirement related to timely submission of the data collection form required for a Single Audit under the Uniform Guidance. Therefore per 2 CFR seciton 200.520, the City will not meet the low-risk auditee criteria for furter single audits that require submission of the data collection form and reporting package by the due date for each of the two subsequent audit years. Recommendation: We recommend the City develop procedures working closely with the audit firm to ensure that the data collection form is submitted by the reporting deadline. Views of Responsible Officials: The City will work with the audit firm to ensure that the audit field work is schedule with sufficient time to allow the report and data collection form to be timely filed in the future.
Criteria: In accordance with 2CFR Section 200.512(a), the reporting package must be submitted the earlier of thirty calendar days after receipt of the auditor's report or nine months after the end of the audit period. The single audit reporting package includes the Township's financial statements, schedule of expenditures of Federal awards, the auditor's report, and the other items. Condition: The submission of the Data Collection Form to the Federal Audit Clearing House was not completed by its required due date. Cause: Management of the Township was not aware that a Single Audit was required. Effect: The Township was not in compliance with Federal Single Audit requirements. Recommendation: The Township should evaluate all grants received to identify Federal funding. Expenditures of Federal grants should be tracked to ensure compliance with the audit requirement.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
2022-005 Timely Completion of Audit under Uniform Guidance and Submission to Federal Audit Clearinghouse (Noncompliance and Material Weakness in Internal Controls over Compliance – All Awards) Criteria: Per 2 CFR 200, Uniform Administrative Requirements, Cost Principals, and Audit Requirements for Federal Awards, £200.512 (a)(1), the auditee must complete and submit the single audit report within nine months of the organization’s year-end. Condition and Context: Expenditures were not reconciled completely to accounting reports to be able to determine extent of testing necessary, several supporting schedules were not ready, and supporting documents were not readily available at the time of scheduled fieldwork for the audit. In addition, accountant shortage led to difficulties in rescheduling time for the audit to be completed. Cause: Lack of staffing at the Organization as they were short an internal accounting position and not understanding the extent of a first ever Single Audit, as well as lack of available staff at external accounting firm to reschedule time. Effect: The audit was completed and submitted more than one month after the deadline. Questioned Costs – None Recommendation: Management should seek appropriate staffing levels for the fiscal department to timely provide auditor requests, and consider additional training related to U.S. generally accepted accounting standards and the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: Subsequent to year-end, an internal accounting staff member was hired. The staff member assisted with the finalization of the ERA program and is handling the internal accounting for the Organization. An additional accounting staff member will be hired to increase the accounting capacity. This will allow for a more timely audit response and completion.
Reference Number: 2022-002 Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2022 reporting package was September 30, 2023; however, the organization did not issue its single audit reporting package until December 2023. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Reference Number: 2022-002 Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2022 reporting package was September 30, 2023; however, the organization did not issue its single audit reporting package until December 2023. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Reference Number: 2022-002 Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2022 reporting package was September 30, 2023; however, the organization did not issue its single audit reporting package until December 2023. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.
Federal Agencies: Department of Housing and Urban Development and Department of Health and Human Services Federal Assistance Listing Numbers: 14.218, 14.231, 14.241, 14.267, 93.224 & 93.527 Program: CDBG-Entitlement Grants Cluster, Emergency Solutions Grants Program, COVID-19 Emergency Solutions Grants Program, Housing Opportunities for Persons with AIDS, COVID-19 Housing Opportunities for Persons with AIDS, Continuum of Care Program, Health Center Program Cluster, COVID-19 Health Center Program Cluster Award/Pass-Through Entity Identifying Numbers: HHI-21-03, HHI-22-21, NCIP-FY20-010, HHI-21-03, HHI-21-35, HHI-20-21, 563770, 558951, CA0802L9D012012, CA0802L9D012113, CA1348L9D012006, CA1348L9D012107, CA1510L9D012005, CA1510L9D012106, CA1883L9D012001, CA1883L9D012102, HHI-22-07, HHI-23-03, HHI-22-26, HHI-23-13, 19H80CS10606, 21H8FCS40355C6 Criteria: The Uniform Guidance in 2 CFR §200.512, Report submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: The Village did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: The Village did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect or Potential Effect: The Village could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of Villages’ compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Village closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management agrees with the finding. Management has experienced significant turnover in recent years and is working to enhance the internal accounting team to expedite year end close processes.