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.
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.
Statement of 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. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended December 31, 2022, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause of Condition: Due to turnover in finance department personnel, combined with resource issues, the reporting package and data collection form filing was not submitted within the deadline. Further, the 2021 Uniform Guidance audit will still in process which required that to be completed before the 2022 Uniform Guidance audit could be filed and submitted to the Federal Audit Clearinghouse. Recommendation: We recommend Cottages adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: We agree with the recommendation. See corrective action plan.
Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted 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. Condition The Project's December 31, 2021 financial statement audit was not submitted to the Federal Audit Clearinghouse within 30 calendar days after the receipt of the auditor's report. Cause Management within the Project erroneously did not authorize submission of the financial statements to the Federal Audit Clearinghouse, thus the financial statements were not submitted to the Federal Audit Clearinghouse within the nine-month or 30-day window. Effect of Condition The Project is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendation We recommend that policies and procedures be implemented to ensure the financial statement audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management agrees with the recommendation and will work with the auditor to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management has taken substantial steps to prevent this from happening in the future, including but not limited to an internal review of all accounting policies and procedures, a review of methodologies and tools used to track accounting deadlines and commitments.
Finding 2022-002 – Reporting – Compliance Significant Deficiency Condition: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2023. This affects all federal programs. Questions Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds in a fiscal year to submit a data collection form by a due date that is the earlier of 30 calendar day after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: The Commission had difficulties in securing an audit firm to conduct an audit of the Commission’s 2022 calendar year. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the Commission become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
2022-001, Single Audit Data Collection Form Not Filed by Due Date. ALN: 21.027 Coronavirus State and Local Recovery Funds Federal Agency: US Department of Treasury Condition: The data collection form for the Single Audit 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 collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement Therefore, the data collection form required at audit completion was not filed by the due date. Effect: Garland County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Garland County, Arkansas will not meet the low-risk criteria for future Single Audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Questioned Costs: None Recommendation: We recommend Garland County, Arkansas continue its current course of action in submitting the data collection form as audit reports become available with the goal of audit report release dates coinciding with data collection form submission. Audit firm timelines have had a substantial impact on the County's ability to file the data collection form on a timely basis. Views of Responsible Officials: Garland County, Arkansas will submit the data collection form and continue to work closely with the audit firm to ensure efficiency is maintained and continuously improving. GARLAND COUNTY, ARKANSAS SCHEDULE OF FINDINGS AND QUESTIONED COSTS December 31, 2022 -
Condition: The Organization did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the September 30, 2023 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Organization is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Organization’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Organization to be considered a low risk auditee for their next two annual Single Audits. Views of Responsible Officials and Planned Corrective Action: Appalachian Headwaters aims to submit future Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
Category: Internal control / Compliance Condition: The December 31, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Although client provided documentation in a complete and timely manner, unforeseen timing and resources issues did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all efforts. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Category: Internal control / Compliance Condition: The December 31, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Although client provided documentation in a complete and timely manner, unforeseen timing and resources issues did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all efforts. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Category: Internal control / Compliance Condition: The December 31, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Although client provided documentation in a complete and timely manner, unforeseen timing and resources issues did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all efforts. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Category: Internal control / Compliance Condition: The December 31, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Although client provided documentation in a complete and timely manner, unforeseen timing and resources issues did not allow us to perform and complete pending audit procedures and issue the report during the required period, in spite of exhausting all efforts. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Organization has established procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding 2022-005: Submission of the Data Collection Form. 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. Condition and Context: The reporting package for the year ended December 31, 2022 was not submitted by September 30, 2023 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2022 did not begin until April of 2024. This was due to the forensic investigation that is mentioned in Finding 2022-001. The Organization communicated the delay to the appropriate parties. 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 related to ALN 21.023 and 21.027. Questioned Costs: None Repeat Finding: This is a partially repeated finding of 2021-005. 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 appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Finding 2022-005: Submission of the Data Collection Form. 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. Condition and Context: The reporting package for the year ended December 31, 2022 was not submitted by September 30, 2023 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2022 did not begin until April of 2024. This was due to the forensic investigation that is mentioned in Finding 2022-001. The Organization communicated the delay to the appropriate parties. 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 related to ALN 21.023 and 21.027. Questioned Costs: None Repeat Finding: This is a partially repeated finding of 2021-005. 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 appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Finding 2022-005: Submission of the Data Collection Form. 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. Condition and Context: The reporting package for the year ended December 31, 2022 was not submitted by September 30, 2023 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2022 did not begin until April of 2024. This was due to the forensic investigation that is mentioned in Finding 2022-001. The Organization communicated the delay to the appropriate parties. 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 related to ALN 21.023 and 21.027. Questioned Costs: None Repeat Finding: This is a partially repeated finding of 2021-005. 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 appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Finding 2022-004 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate, CFDA #14.135 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2021 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Limited available cash flow. Context : A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended December 31, 2020, an audit was performed under the Uniform Guidance and the data collection form was submitted February 28, 2022 which is after the due date of September 30, 2021. For the year ended December 31, 2021, an audit was performed under the Uniform Guidance and the data collection form was submitted January 5, 2023 which is after the due date of September 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended December 31, 2020 and 2021 were submitted late. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-008 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Pass-through Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services ALN and Program Name Finding 2022-008 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program – COVID-19 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster – COVID-19 21.023 - Emergency Rental Assistance – COVID-19 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 93.323 – COVID-19-Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.575 – CCDF Cluster Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Not a repeat finding. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments are completed.
Finding 2022-002 – Reporting – Compliance Significant Deficiency Condition: The Commission did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of September 30, 2023. This affects all federal programs. Questions Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds in a fiscal year to submit a data collection form by a due date that is the earlier of 30 calendar day after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: The Commission had difficulties in securing an audit firm to conduct an audit of the Commission’s 2022 calendar year. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the Commission become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors’ reports within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in the Corporation’s finance department. Recommendation: We recommend that the Corporation enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 Criteria: The Uniform Guidance in 2 CFR §200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: National CASA/GAL did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of National CASA/GAL’s compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 Criteria: The Uniform Guidance in 2 CFR §200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: National CASA/GAL did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of National CASA/GAL’s compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 Criteria: The Uniform Guidance in 2 CFR §200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: National CASA/GAL did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of National CASA/GAL’s compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Federal Agency: Department of Justice Federal Assistance Listing Numbers: 16.756, 16.726 Programs: Court Appointed Special Advocates, Juvenile Mentoring Program Award/Pass-Through Entity Identifying Numbers: 2018-CH-BX-K001, 15PJDP-21-GK-02762-CASA, 2019-MU-FX-0004, 2020-JU-FX-0028 Criteria: The Uniform Guidance in 2 CFR §200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period. Condition: National CASA/GAL did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2022. Cause: National CASA/GAL did not submit to the FAC within the required timeframe as the Department of Justice’s site visit and findings remediation was in progress through April 2024. Management elected to defer completion of the audit until the site visit was complete to ensure the audit package would be complete and accurate. Effect or Potential Effect: National CASA/GAL could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs: None. Context: This was a condition noted per review of National CASA/GAL’s compliance with the specified requirements. The submission was due September 30, 2023. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that National CASA/GAL closely monitor and comply with the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials: Management concurs that the reporting package was not submitted to the Federal Audit Clearinghouse within the deadline. Management determined as a site visit by the Office of Juvenile Justice and Delinquency Prevention (OJJDP)/Office of the Chief Financial Officer (OCFO) and subsequent resolution of findings was in process, a delay in the report was necessary to ensure statements were complete and accurate. Management asserts compliance with the deadline is expected in future periods.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Additionally, management is required to prepare a complete and accurate SEFA. Condition: We noted that the audit, reporting package, and data collection form for the year ended December 31, 2022, were not filed by the deadline of September 30, 2023, to the Federal Audit Clearinghouse. Additionally, the SEFA was not accurately, completely, and timely prepared. Cause: The Corporation did not have a formal process in place during the year ended December 31, 2022, to accurately, completely, and timely prepare the SEFA. Effect or Potential Effect: The audit, reporting package, and data collection form for the year ended December 31, 2022, were not accessible to the Federal Audit Clearinghouse in a timely manner and the SEFA was not timely, accurately, or completely prepared. Questioned costs: None Context: The audit, reporting package, and data collection form for the year ended December 31, 2022, was filed untimely to the Federal Audit Clearinghouse. Repeat finding: This is a repeat finding from prior year. This was reported as finding 2021-004 in the 2021 report. Recommendation: We recommend the Corporation adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the SEFA is timely, accurately, and completely prepare and that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation was unable to timely prepare the SEFA and related audit documentation.
Finding 2022-001 - U.S. Department of Housing and Urban Development: HOME Investment Partnerships Program, Assistance Listing #14.239 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending December 31, 2021. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit as it was the initial audit performed under Uniform Guidance for the year ending December 31, 2021. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending December 31, 2021. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2021 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2021 was submitted to the FAC on April 4, 2023.
Criteria: Regulations require that the Organization must submit the single audit data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition: The Organization submitted their 2021 Single Audit Data Collection form on September 7, 2023, which was 20 months after the end of the audit period. Effect: The Organization did not comply with 2 CFR § 200.512(a)(1). Per 2 CFR § 200.516(a)(2), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Cause: The Organization failed to submit their 2021 Single Audit Data Collection form before the end of September 2022 – the 9 month post-audit period ending deadline. Recommendations: We recommend management finalize and submit their single audit data collection forms within the 9 month window moving forward. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.