2022-02 Single Audit Completion and Submission Federal CFDA Program Title Number Rural Rental Housing Loans 10.415 Criteria: 2 CFR Section 200.512 (a)(1) states that the Organization?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its 2021 single audit within nine months after the end of the audit period. In particular, the Data Collection Form for the 2021 single audit was never finalized and submitted by the Organization. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so that the reporting requirements in 2 CFR Section 200.512 are met. Corrective Action Plan: In response to the finding labeled 2022-02, the Organization has begun to improve its processes to close year-end books in a timely manner and produce financial statements in a manner that accommodates a single audit filing within published timeframes.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Federal Program: U.S. Department of Justice passed through Missouri Department of Social Services: Crime Victim Assistance (16.575) Criteria: Per Title 2 CFR 200.512(d), the data collection form must be submitted the earlier of 30 calendar days after the receipt of the auditors? report, or nine months after the end of the audit report. Condition: The data collection form for the audit of the year ending December 31, 2021, was due September 30, 2022 but was not submitted until February 15, 2023, 138 days late. Cause: The Organization was unable to hire an independent auditor to issue their report by the due date. Effect: The submission of the prior year audit and data collection form was not completed before the deadline. Questioned Costs: None. Context: The data collection form submission must include an attachment of the annual audit report of an independent auditor. As of September 30, 2022 the audit report was unavailable for distribution. Repeat Finding: No. Recommendation: We recommend that all required fillings be submitted timely according to the Single Audit Act of 1984 and Title 2, U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: The Organization was unable to engage an independent auditor to complete and issue their audit report before the deadline. The Organization has since engaged an independent auditor and plans to submit the data collection form on time in the future.
Criteria: Per Title 2 CFR.200.512(d), ?the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. The City?s Data Collection Form for the year ended December 31, 2021 was due by September 30, 2022. Condition: The District did not file their Data Collection form on time in accordance with the Single Audit Act of requirements. The Data Collection Form was not filed until January 17, 2023. Cause: The audit report was not issued until January 11, 2023 due to the prior accounting manager not having the financial statements prepared accurately. Effect: The City was not in compliance with the reporting deadline. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Views of Responsible Officials and Planned Corrective Actions: We have hired a new accounting manager and will ensure the Data Collection Form is submitted timely going forward.
2022-001 - INTERNAL CONTROL OVER COMPLIANCE - SIGNIFICANT DEFICIENCY CONDITION: DLS submitted the 2021 data collection package to the Audit Clearinghouse after the required due date. CAUSE: The Judicial Council of California did not process the reimbursement requests timely. DLS was unable to determine actual revenue and contract receivable until resolution. CRITERIA: Uniform Guidance 2 CFR 200.512(a) requires that the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year. EFFECT: DLS was not in compliance with Uniform Guidance 2 CFR 200.512(a). QUESTIONED COSTS: n/a RECOMMENDATION: DLS should ensure timely compliance as part of year end audit process
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Finding Number: 2022-008 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#93.243 - Substance Abuse and Mental Health Services ? Direct Award (DHHS) ? Award numbers: 1H79SM087536-01, 1H79M087590-01, 5H79SP081724-03, 5H79SP081724-04, 5IH79SM082160-03, 5IH79SM082160-04, 6H79SP082229-01M001, 6H79SP082229-01M002, 5H79SM080189-03 AL#93.665 - Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 ? Direct Award (DHHS) ? Award numbers: 6H79FG000252-01M003 and 6H79FG000689-01M004 AL#93.738 ? PPHF: Racial and Ethnic Approaches to Community Health Program financed solely by Public Prevention and Health Funds ? Direct Award (DHHS) ? Award numbers: 5NU58DP006960-02-00 and 6NU58DP006960-01-01 AL#93.772 - Tribal Public Health Capacity Building and Quality Improvement Umbrella Cooperative Agreement ? Direct Award (DHHS) ? Award numbers: 5NU38OT000257-04-00 and 5NU38OT000257-05-00 AL#93.933 ? Demonstration Projects for Indian Health ? Direct Award (DHHS) ? Award numbers: H1H5IHS001-01-01 and H1H5IHS001-02-00 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the 2021 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: The Organization?s 2021 audit was not completed prior to the due date. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Significant Deficiency in Internal Controls over Compliance for Reporting related to the Submission of Single Audit reporting package. Federal Agency: All Awards within the Research and Development Cluster Program Title: All Awards within the Research and Development Cluster Assistance Listing Number: All Awards within the Research and Development Cluster Award Number: All Awards within the Research and Development Cluster Award Period: All Awards within the Research and Development Cluster Criteria In accordance with 2 CFR 200.512 (as codified by DHHS in 45 CFR 75), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context for Evaluation The Institute did not submit its completed data collection form and reporting package for the Single Audit for the year ended December 31, 2022, by the due date of September 30, 2023. Effect or Potential Effect The internal controls in place allowed the reporting package and data collection form to be submitted more than nine months after the end of the audit period. Questioned Costs Not applicable. Cause Internal controls over year‐end closing were not in place to ensure timely filing. Repeat Finding Repeat of finding 2021-002. Recommendation We recommend that the Institute review the internal controls in place over year‐end closing to ensure the data collection form and reporting package can be submitted timely to the Federal Audit Clearinghouse. Views of Responsible Officials of Auditee Management agrees with the finding and has provided the accompanying corrective action plan.
Finding 2022-001 - Federal Audit Clearinghouse (FAC) Condition: During our audit it was noted the FAC reporting package for the December 31, 2022 single audit was not filed timely. Criteria: The Organization is required to file the FAC reporting package 30 days after receipt of the auditors' report or within nine months after the fiscal year-end, which ever comes first, under 2 CFR 200.512. Cause: The Organization had turnover at the Executive Director and Accounting levels in 2023. Effect: The effect of the turnover caused delays in getting the single audit completed timely. Recommendation: The recommendation is for the Organization to ensure that there is a process and procedure in place to ensue timely audit completion so the FAC reporting package can be filed timely. Views of Responsible Officials: See attached response.
"Finding 2022-008 Deadline for Federal Single Audit – Significant Deficiency. Criteria: 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. The Uniform Guidance does not have a provision addressing whether the cognizant or oversight agencies may extend due dates. Condition: The single audit report was not submitted by September 30, 2023. Cause: The Organization’s audit for the year ended December 31, 2022 did not begin until August of 2023. This was a first time audit, and by the time that the audit commenced it was common knowledge that they would not meet the deadline of September 30, 2023. The Organization communicated the delay to the appropriate parties. Further delays were experienced due to multiple errors which required further time to quantify the appropriate adjustments to the books. Effect: The Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of the data collection form. Questioned Costs: None Repeat Finding: Not applicable as the Organization is a first time auditee. Recommendation: We recommend that the data collection form is filed timely in the future. In order to do so, steps should be taken to ensure that the next audit commences earlier and that the books are appropriately reconciled to decrease the chances of missing the deadline in the future. Views of Responsible Official: See Corrective Action Plan."
2022-008. Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.412, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or potential effect: The City did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Repeat of finding 2021-007. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of responsible officials: As detailed in the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Summary Statement of Condition: The University failed to timely submit the 2022 reporting package [2 CFR §200.512(c)] required by Government Auditing Standards and Uniform Guidance per 2 CFR §200.512(a)(1). Criteria: The audit must be completed and the data collection form described in paragraph (b) of section §200.512 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, 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. In this case, the reporting package was due on October 2, 2023. This reporting package was completed on February 16, 2024 and available to be submitted on February 27, 2024. Effect: The University’s failure to timely submit the reporting package when due may adversely affect the Department of Education’s ability to timely take action that could prevent loss of SFA funds. Cause: The University has never been late in submission of its audit report. The University has not ever had findings of material or significant control or compliance failures. The failure to timely submit its 2022 reporting package is unprecedented. As explained below, due to an unusual series of events, the University lost the ability to promptly provide the auditor with the historic records needed by the auditor to complete the SFA part of the audit. It took until January 24, 2024 for the University to access and forward some basic SFA record to the auditor. In 2023, there were multiple changes in the University’s Financial Aid Director and persons responsible for maintaining historic SFA records. Edgar Trovada was the Financial Aid Director for several years. Mr. Trovada retired from the University in March 2022. He maintained records in ED Express. Unfortunately, the University discovered later that the 2022 ED Express files were lost sometime after his departure. On April 15, 2022, The University’s new CFO Bruce Kariya engaged Third Coast Education (3rd Coast) as the financial aid third-party servicer while seeking resident Financial Aid Director. Long time University employee Tora Flint was appointed the campus based Interim Financial Aid Director. The arrangement with 3rd Coast as SFA servicer continued while Ms. Flint provided student facing SFA services to ensure proper award and delivery of 2023 SFA. Mr. Kariya left the University at the end of April 2023. In August 2023, Michael Mathis was appointed as the Financial Aid Director. Mr. Mathis acquired rights to access ED Connect. The rights held by 3rd Coast were inadvertently terminated. Mr. Mathis suddenly resigned after 3 weeks on the job. The University failed to update the Department of Education on the departure of Mr. Mathis, and thus access to the historic records through ED Connect was lost. The University’s efforts to re-establish access faced difficulties and delays. The University and 3rd Coast sought to re-establish its rights with the Department of Education. 3rd Coast is a company consisting of two individuals, the principal Mr. Eric Weems and Ms. Hayden Wager. Mr. Weems was ill and died on January 16, 2024, disrupting the attempts to obtain records needed for the 2022 SFA audit. It was not until February 16, 2024, that the historic 2022 SFA records were provided to the auditor. Recommendation for Corrective Action: The University must have two persons with access to ED Express and officially authorized to access ED records at all times. Procedures must be established to promptly and accurately notify the Department of Education of changes in personnel with rights to access of ED records. The University should maintain current and historic SFA relevant records under its control preferably in digital format. There should be proven backup and restore capabilities. The University should adopt appropriate checklist to ensure retention and ability to promptly restore complete SFA records for all SFA students and the University.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Condition Found: The reporting package and data collection form for the 2021 audit was not filed by the September 30, 2022 deadline. Effect: NCST is in violation of 2 CFR Section 200.512(a). Cause: In 2021 NCST’s expenditure of federal awards exceeded $750,000 for the first time, and so a single audit was required. The financial records were not ready for this audit to be begun and completed in time to meet the required reporting deadline. Criteria: Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation: NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials: The organization has since enhanced its fiscal and financial policies, hired and continues to recruit qualified staff in the finance department, and has improved the timelines of preparing the financial statements for the following fiscal year.
Federal Program Name: COVID – 19 Provider Relief Fund (PRF) Federal Agency: U.S. Department of Health and Human Services Federal Assistance Listing Title and Number: COVID-19 Provider Relief Fund, 93.498 Criteria or Specific Requirement: 2 CFR 200.512(a) requires that the Hospital’s 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 day safter receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The Hospital’s audit report was not finalized and submitted during the required time period. Questioned Costs: None Context: The Hospital’s audit report was not finalized and submitted during the required time period. Effect: The Hospital did not comply with the requirements of 2 CFR 200.512(a). Cause: Internal controls surrounding the accumulation of data from the Hospital’s nursing home operations as prepared by third party managers was delayed Repeat Findings: No Recommendation: We recommend that the Hospital obtain and review periodic financial statements of each of the nursing homes and review internal calculations of amounts due under management agreements. Financial information should be included in the Hospital’s financial statements on a routine basis. Views of Responsible Officials and Planned Corrective Action: We concur. Management continues to evaluate current controls related to accounting for the nursing home operations to ensure that transactions are accounted for properly and in a timely manner to allow for completion of required audit procedures within the timelines identified above.
Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: The City did not comply with the requirements of 2 CFR 200.512. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding.
Internal Control Impact: Significant deficiency Criteria: Under Uniform Guidance 2 CFR Section 200.512(a), 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 auditors’ reports, or nine (9) months after the end of the audit period. Condition: The Organization’s audit was not able to be completed and the data collection form and reporting package electronically transmitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period. Cause: The start of the Organization’s audit was delayed due to delays in closing the books and transmitting payments. Effect: Failure to complete the audit and submit the data collection form and reporting package timely could result in a failure to meet the requirements imposed by Federal grantor agencies and by the Uniform Guidance. Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.
2022-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 through June 30, 2022, October 1, 2018 through December 31, 2022, October 1, 2021 to September 30, 2024 Criteria - In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition - The reporting package and data collection form for the year ended December 31, 2022 was not filed by the deadline of September 30, 2023 to the Federal Audit Clearinghouse. Cause- Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect - The reporting package and data collection form for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs - None Context - The reporting package and data collection form for the year ended December 31, 2022 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2023. Repeat Finding - This is not a repeat finding. Recommendation - We recommend the Fund continue to refine policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials - Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.
2022-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 through June 30, 2022, October 1, 2018 through December 31, 2022, October 1, 2021 to September 30, 2024 Criteria - In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition - The reporting package and data collection form for the year ended December 31, 2022 was not filed by the deadline of September 30, 2023 to the Federal Audit Clearinghouse. Cause- Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect - The reporting package and data collection form for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs - None Context - The reporting package and data collection form for the year ended December 31, 2022 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2023. Repeat Finding - This is not a repeat finding. Recommendation - We recommend the Fund continue to refine policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials - Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.
2022-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 through June 30, 2022, October 1, 2018 through December 31, 2022, October 1, 2021 to September 30, 2024 Criteria - In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition - The reporting package and data collection form for the year ended December 31, 2022 was not filed by the deadline of September 30, 2023 to the Federal Audit Clearinghouse. Cause- Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect - The reporting package and data collection form for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs - None Context - The reporting package and data collection form for the year ended December 31, 2022 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2023. Repeat Finding - This is not a repeat finding. Recommendation - We recommend the Fund continue to refine policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials - Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE Audit Finding Reference Number 2022 – 001 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 93.600 Head Start Program Federal Award Year December 31, 2022 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Not Applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. In addition, pursuant to the requirement of Louisiana Status R.S. 24:513 A. (5)(a)(i), annual financial reports shall be completed within six (6) months of the close of an entity’s fiscal year. Conditions and Contexts The December 31, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding beyond the nine (9) months after the entity’s fiscal year pursuant to the federal requirements and beyond the six (6) months pursual to the Louisiana state requirements. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect CCEOC has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a) and Louisiana Status R.S. 24:513 A. 95)(a)(i). Repeat Finding No. Recommendation I recommend that management of CCEOC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response CCEOC advertised for audit services in January 2023 and did not receive a response. After consulting with our Board, recommendations were made to directly solicit capable firms. CCEOC was able to engage a new firm in April 2023. Due the unfamiliarity with the organization, voluminous amounts of information were required, creating a number of challenges to our part-time accounting staff.
Single Audit Submission Deadline Criteria or specific requirement: 2 CFR Section 200.512(a) requires the Data Collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Accordingly, the due date for the Single Audit submission for the year ended December 31, 2022, is September 30, 2023. Condition: The reporting package for the year ended December 31, 2022, was not submitted by the September 30, 2023, reporting deadline. Cause: The audit report on the financial statements for the year ended December 31, 2022, was issued subsequent to the September 30, 2023, deadline. Effect: The Organization is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended December 31, 2022.
2022-001: Late Filing of the Data Collection Form All Federal programs included in the Schedule of Expenditures of Federal Awards Compliance Findings: Other (P) Condition: Range Mental Health Center, Inc. and Subsidiary 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 nonfederal 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: Range Mental Health Center, Inc. and Subsidiary did not submit its year ended December 31, 2021 audit reporting package to the Federal Audit Clearinghouse until April 4, 2023, and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Range Mental Health Center, Inc. and Subsidiary 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 outsosurced its CFO function to improve the timeliness of financial activities. Additional details can be found in the Organization’s Corrective Action Plan.
2022-001: Late Filing of the Data Collection Form All Federal programs included in the Schedule of Expenditures of Federal Awards Compliance Findings: Other (P) Condition: Range Mental Health Center, Inc. and Subsidiary 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 nonfederal 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: Range Mental Health Center, Inc. and Subsidiary did not submit its year ended December 31, 2021 audit reporting package to the Federal Audit Clearinghouse until April 4, 2023, and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Range Mental Health Center, Inc. and Subsidiary 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 outsosurced its CFO function to improve the timeliness of financial activities. Additional details can be found in the Organization’s Corrective Action Plan.
2022-001: Late Filing of the Data Collection Form All Federal programs included in the Schedule of Expenditures of Federal Awards Compliance Findings: Other (P) Condition: Range Mental Health Center, Inc. and Subsidiary 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 nonfederal 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: Range Mental Health Center, Inc. and Subsidiary did not submit its year ended December 31, 2021 audit reporting package to the Federal Audit Clearinghouse until April 4, 2023, and did not meet the nine month reporting requirement for the year ended December 31, 2022. Recommendation: We recommend Range Mental Health Center, Inc. and Subsidiary 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 outsosurced its CFO function to improve the timeliness of financial activities. Additional details can be found in the Organization’s Corrective Action Plan.