2022-006—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2022). Condition: FCCH’s 2022 single audit reporting package was not submitted by the due date of September 30, 2023. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded. Furthermore, the FCCH Board of Directors is undergoing compliance training, and they shall also ensure accountability for completing audits in the future once the audits are caught up.
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
SECTION II - FINANCIAL STATEMENT FINDINGS None noted. SECTION III - FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS Finding 2022-001 – Uniform Guidance Reporting (Significant Deficiency) Criteria: Pursuant to 2 CFR Section 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditor’s reports within the earlier of 30 days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The Uniform Guidance audit of BSCHS’s federal awards for the year ended December 31, 2022 was not completed within nine months following the period-end and as a result, BSCHS did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, BSCHS did not comply with the aforementioned regulatory requirements. The delay in the issuance of the Uniform Guidance audit report for the year ended December 31, 2022 was due to staff turnover in BSCHS’s finance department. Recommendation: We recommend that BSCHS enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearinghouse within the earlier of 30 calednar days after the receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2022 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearinghouse within nine (9) months of TCA's December 31, 2022 fiscal year-end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance, and could adversely affect current and future grant awards. QUESTIONED COST: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that the inability to complete the audit timely creates noncompliance with the Uniform Guidance. TCA is committed to implementation of the outlined corrective actions, segregation of duties, administration and Board montirogin in support of audit compliance to state and federal timelines.
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-002: Material Weakness - Untimely Filing of Data Collection Form All federal programs Criteria 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Association is required to submit the data collection form electronically to the Federal Audit Clearinghouse. This is to be completed within 30 days of report issuance or nine months after year-end (December 31), whichever is earlier. The data collection forms for the years ending December 31, 2022 and 2021 were not timely filed. Cause The Association had not completed its audits as of the due date, therefore the data collection forms were not filed in a timely manner. Effect The Association was not in compliance with the requirements for filing the data collection form. Context The Association’s December 31, 2022 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Recommendation We recommend that the Association ensure that the audit is completed in a timely manner and the data collection form is filed within the required timeline. Views of Responsible Officials and Planned Corrective Actions Management agrees with the finding, has prepared an assessment of the root causes of this material weakness, and has developed a corrective action plan. Indication of Repeat Finding Yes, see finding 2021-002
2022-001 – Reporting – Submission of the Reporting Package and Data Collection Form Federal Agency: U.S. Department of the Interior; U.S. Fish & Wildlife Service Federal program title: Endangered Species Conservation Recovery Implementation Funds Assistance Listing Number: 15.657 Award Period: 09/30/2020 – 09/30/2026 Type of Finding: Compliance and material weakness in internal control over compliance and Federal Agency: U.S. Environmental Protection Agency Federal program title: Gulf Coast Ecosystem Restoration Council Comprehensive Plan Assistance Listing Number: 66.130 Award Period: 10/01/2021 – 12/31/2024 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended December 31, 2022 was not filed into the reporting portal by the deadline. Questioned Costs: None noted. Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Cause: The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unaware that that their federal expenditures exceeded the audit requirement threshold for the first time. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend the Garden adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically submitted within the applicable deadline. Management’s Response Refer to the Correction Action Plan.
2022-001 – Reporting – Submission of the Reporting Package and Data Collection Form Federal Agency: U.S. Department of the Interior; U.S. Fish & Wildlife Service Federal program title: Endangered Species Conservation Recovery Implementation Funds Assistance Listing Number: 15.657 Award Period: 09/30/2020 – 09/30/2026 Type of Finding: Compliance and material weakness in internal control over compliance and Federal Agency: U.S. Environmental Protection Agency Federal program title: Gulf Coast Ecosystem Restoration Council Comprehensive Plan Assistance Listing Number: 66.130 Award Period: 10/01/2021 – 12/31/2024 Type of Finding: Compliance and material weakness in internal control over compliance Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended December 31, 2022 was not filed into the reporting portal by the deadline. Questioned Costs: None noted. Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Cause: The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unaware that that their federal expenditures exceeded the audit requirement threshold for the first time. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend the Garden adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically submitted within the applicable deadline. Management’s Response Refer to the Correction Action Plan.
Finding 2022-002: Late Submission of Financial Statements to FAC and REAC (Material Weakness) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This finding is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-002: Late Submission of Financial Statements to FAC and REAC (Material Weakness) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This finding is a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Criteria Per Uniform Guidance 2 CFR 200.512, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year, whichever comes first. Condition The submission of the audit package and data collection form did not meet the deadline requirement. Cause/Effect The late submission was due to delays in the Organization’s financial closing process. This noncompliance with the Uniform Guidance may result in the imposition of penalties and/or unnecessary costs. Questioned Costs None. Recommendation We recommend that management hire the necessary personnel and implement robust controls over its financial accounting and reporting process to ensure the consistent compliance with the Uniform Guidance. Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024
Criteria Per Uniform Guidance 2 CFR 200.512, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year, whichever comes first. Condition The submission of the audit package and data collection form did not meet the deadline requirement. Cause/Effect The late submission was due to delays in the Organization’s financial closing process. This noncompliance with the Uniform Guidance may result in the imposition of penalties and/or unnecessary costs. Questioned Costs None. Recommendation We recommend that management hire the necessary personnel and implement robust controls over its financial accounting and reporting process to ensure the consistent compliance with the Uniform Guidance. Management’s Response and Action Plan Accounting 501 was brought onboard in fall of 2023 to expand the finance department. A significant amount of work was done to bring the current and historical financial reporting to a timely and accurate position. Financials and supporting schedules are currently being produced on a monthly basis. The 2023 audit is on track to be completed on a reasonable timeline. Personnel Responsible: Gabriel Maldonado, Chief Executive Officer Anticipated Completion Date: September 2024
Noncompliance with Laws and Regulations: Significant Deficiency. Criteria – Under 2 CFR 200.512, auditee must submit single audit data collection and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after the receipt of auditor’s report or nine months after the end of audit period. Condition – Accounting records were not complete and not readily available to schedule the audit. The single audit reporting package was submitted nine months after the September 30, 2023, due date. Context – Management is responsible for reviewing accounting data for making necessary adjustments, and preparation of financial statements for timely audit engagement and submission to the Federal Audit Clearinghouse. Cause – Experienced turnover of key staff within the accounting department and management lack of understanding of the extent of Single Audit. Recommendation – We recommend that Isuroon obtain appropriate experienced accounting staff, implement systems and procedures to ensure timely completion of the Single Audit and the submission of the reporting package to the Federal Clearinghouse. View of Responsible Officials and Corrective Action Plan – Isuroon acknowledges the audit finding and has taken proactive steps to implement a comprehensive corrective plan. The ongoing recruitment of an experienced finance director, as outlined, marks a crucial milestone in strengthening leadership and oversight within the finance department. This individual will bring invaluable expertise to ensure that accounting processes adhere to regulatory mandates, including those stipulated in 2 CFR 200.512. Furthermore, the engagement of a certified accounting firm for monthly reviews of the books of accounts underscores Isuroon's proactive approach to enhancing financial controls. This external oversight not only complements the efforts of the finance director but also provides an additional layer of assurance regarding the accuracy and completeness of accounting records throughout the fiscal year. Moreover, the CEO's commitment to closely monitor the accounting department and collaborate closely with the finance team, under the guidance of the new finance director, underscores Isuroon's dedication to timely reporting. The CEO's direct involvement will foster ongoing communication and cooperation, ensuring that periodic reports are promptly disseminated to donors, auditors, the board of directors, and all other relevant stakeholders. By leveraging these resources and fostering a culture of accountability and transparency, Isuroon is well-positioned to address the root causes of the audit findings and establish robust mechanisms for the timely submission of audit reporting packages in the future.
Finding No. 2022-001 – Reporting - Late filing of data collection form and reporting package Federal Programs Assistance Listing Number 10.766 – Community Facilities Loans and Grants Assistance Listing Number 93.498 – COVID -19 Provider Relief Fund Name of Federal Agency U.S. Department of Agriculture U.S. Department of Health and Human Services Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2023 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the audited financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2023 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2021-002. Questioned costs None Recommendation We recommend that the Hospital establish calendars to review the submission of required annual reporting to ensure that all team members are aware of due dates, including filing extensions. These calendars should be regularly updated and shared across relevant departments, promoting accountability and ensuring that tasks are tracked in a timely manner. Additionally, periodic meetings to review progress and address potential delays can help prevent last-minute issues and ensure compliance with regulatory deadlines. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 47-48.
Finding No. 2022-001 – Reporting - Late filing of data collection form and reporting package Federal Programs Assistance Listing Number 10.766 – Community Facilities Loans and Grants Assistance Listing Number 93.498 – COVID -19 Provider Relief Fund Name of Federal Agency U.S. Department of Agriculture U.S. Department of Health and Human Services Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2023 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the audited financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2023 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2021-002. Questioned costs None Recommendation We recommend that the Hospital establish calendars to review the submission of required annual reporting to ensure that all team members are aware of due dates, including filing extensions. These calendars should be regularly updated and shared across relevant departments, promoting accountability and ensuring that tasks are tracked in a timely manner. Additionally, periodic meetings to review progress and address potential delays can help prevent last-minute issues and ensure compliance with regulatory deadlines. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 47-48.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.