Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (June 27, 2025) or nine months after CUAHSI’s year end (September 30, 2023). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG.Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2021-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Commerce Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure & NOAA – Cooperative Institute AL No.: 47.050, 47.070, 47.079, 47.080 & 11.432 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019 -05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), OAC-1931278 (10/1/2019 – 09/30/2022), OAC- 1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026),OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022) & A22NWS4320003 (08/01/2022 – 7/25/2025) Pass Through Entity: Utah State University & University of Alabama MW2022-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2022 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2023. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes.Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2021-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2021-001
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2021-001
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2022 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2022 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2022 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
2022-010 Timely Submission of Audit Reports (Significant Deficiency) Criteria: According to 2 CFR §200.512, the Organization is required to submit its audit report within 30 calendar days after receipt or 9 months after the end of the audit period. Condition: The Organization’s audit report for 2022 was not completed and submitted to the Federal Audit Clearinghouse by the due date. Criteria: According to 2 CFR §200.512, the Organization is required to submit its audit report within 30 calendar days after receipt or 9 months after the end of the audit period. Cause: The Organization’s policies and procedures were not designed to ensure compliance with Uniform Guidance. Auditors were not engaged in a timely manner and information was not available to complete the audits for submission by the due dates. Effect: Findings may not be identified and corrected in a timely manner. Questioned Costs: None. Perspective: This is first year the Organization has been subject to Uniform Guidance. Repeat Finding: No. Recommendation: We recommend the Organization become familiar with the requirements of Uniform Guidance and implement policies to ensure compliance. Views of Responsible Officials: Management agrees with the finding and is working to develop proper written policies and procedures for internal control over compliance in consultation with an outside accounting firm, including timely submission of audit reports.
Finding 2022-006: Financial Reports Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2021-006 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S. Department of Housing and Urban Development Assistance Listing No. 14.871. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2019 through 2021 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Criteria: OMB's Uniform Guidance 2 CFR 200.512 requires timely reconciliation and approval of grant expenditures prior to requesting reimbursement of grant expenditures from federal agencies. Condition: It appears The County of Newton, Texas does not reconcile grant expenditures and seek management review and approval prior to requesting reimbursement for grant expenditures prior to submitting requests for reimbursement. Cause:, It appears the County of Newton, Texas management and staff relies heavily on outside resources to provide the necessary monitoring of grant activities and expenditures including compliance matters. In addition, it appears the County of Newton, Texas management and staff relies on outside resources to reconcile and prepare grant expenditure reimbursement requests for reimbursement. Effect: The overreliance and the absence of reconciliation of grant expenditures prior to requests for reimbursement coupled with an understanding of required compliance attributes associated with each individual grant may lead to incomplete and inaccurate requests for reimbursement of grant expenditures. Recommendation: The County of Newton, Texas's Commissioner's should adopt, and management should implement internal controls to ensure proper reconciliations be performed and management approval prior to requesting reimbursement for grant expenditures. In addition, the County of Newton, Texas’s Commissioners should provide resources and support for the continued education and training of both management and staff regarding compliance attributes associated with requirements as per the Uniform Guidance 2 CFR 200.
Criteria: OMB's Uniform Guidance 2 CFR 200.512 requires a Data Collection form to be filed the earlier of 30 days after receipt of the Single Audit Report of nine months after year-end for those entities expending more than $750,000 of federal funds. Condition: The County of Newton, Texas did not file the required Data Collection form within the required time period. Cause: Due to a change in staffing of management level positions, including the County Treasurer and County Judge, the County of Newton, Texas was unable to compile its internal reports and prepare its financial statements in a timely manner for audit. Due to the timing of the preparation of the financial statements, the County of Newton, Texas was unable to submit the Data Collection form timely and was not in compliance with reporting requirements. Effect: The noncompliance with compliance attributes required under the Uniform Guidance 2 CFR 200 may affect the County of Newton, Texas's current grant contracts and the opportunity to qualify for future grants.Recommendation: The County of Newton, Texas's Commissioner's should adopt and management should implement internal controls over oversight, monitoring and reporting to ensure compliance requirements as per the Uniform Guidance 2 CFR 200.
Finding 2022-002: Submission of Single Audit Federal Agency:U.S. Department of Agriculture pass through CA Department of Education ALN Number: 10.558, 10.559 Federal Program: Child and Adult Care Food Program, Summer Food Service Program Requirement: Reporting-Single Audit Report Year:2022 Type of Finding: Material Noncompliance and Material Weakness Criteria: PART 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards Subpart F - Audit Requirements. (a) Audit required. A non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Part 200 - Uniform Administrative Requirements, Cost Principles, And Audit Requirements For Federal Awards. 2 CFR § 200.512 - Report submission, states in part: (a) General (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The Organization received communication from the California Department of Education indicating that the organization had federal fund expenditures of $750,000 or more during Fiscal Years FY2021-22 and FY2022-23 and is required to complete and submit annual audits. If J-Tech Institute, Inc. does not submit their annual organization-wide contract audit report or program-specific audit reports for FY2021-22 and FY2022-23 to the CDE and the FAC by October 9, 2025, the CDE will determine that J-Tech Institute, Inc. is seriously deficient in their operation of the SFSP in accordance with 7 CFR, Section 225.11(c). An extension was granted through December 1, 2025, per the Organization’s request. Condition: As of the date of this report, the Organization is late with its submission of the single audit report. Cause: The Organization did not have an adequate internal control system and procedures in place to ensure timely completion and submission of required single audit. Effect: The Organization exposes itself to the risk of granting agencies withholding funding for not completing and submitting the required Single Audit Report in a timely manner. Recommendation: This is a repeat Finding (See Finding 2021-002). We request the Organization to introduce additional controls to ensure annual single audits are completed as required in a timely manner. We recommend program management be more diligent in following its procedures and internal controls related to contracts in order to ensure compliance with applicable Federal and State requirements. Views of Responsible Officials: The Organization concurs with the finding and has introduced additional procedures in place as outlined in the Corrective Action Plan to ensure compliance with the requirements.
Timely Filing of Single Audit Report Type of Finding Compliance - Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition and Context The DCF has not been submitted by its due date of September 30, 2023. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes noncompliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation The County should implement formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2022-001 Significant Deficiency in Internal Control over Compliance – Untimely Completion of Audit and Submission to Federal Audit Clearinghouse Criteria: In accordance with 2 CFR section 200.512(a)(1), the annual reporting package, including audited financial statements and data collection form must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier. Condition: The 2022 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2023. Cause: There were various accounting issues which caused delays in the completion of the 2022 annual audit. Effect: The audit required by 2 CFR 200.512 was not completed timely. Recommendation: It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Questioned Costs: Not applicable.
2022-004 [2021-006] – Single Audit Report Submission (Material Weakness) Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Assistance listing number: 93.498 Award year: 2022 Award period: 2022 Criteria: Section 2 CFR 200.512(a) of the Uniform Guidance requires the single audit reporting package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package and data collection form were not submitted within the nine months after December 31, 2022. Cause: The Hospital experienced turnover and extended vacancies in key finance department positions which resulted in delays in the completion of its December 31, 2022 audit. Effect: The Hospital is not in compliance with Section 2 CFR 200.512(a) of the Uniform Guidance. Questioned Costs: None. Recommendation: We recommend the Hospital obtain the necessary resources to allow for completion of the annual financial report on a timely basis. Views of Responsible Officials: The audits are currently in progress sequentially by fiscal year.
2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
2022-001 Late Submission Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditor or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: Turnover in fiscal and management personnel resulted in delays in preparing for the October 31, 2022 audit and providing audit documentation in a timely manner. Repeat: No Auditor's Recommendations: Southern Oregon Child & Family Council, Inc. should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Federal Agency: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Award Numbers: SLFRP3168/5205 Award Years: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package by the required deadline. Cause: Lack of internal controls over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding and therefore we believe it to be an isolated instance. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management concurs with this finding. See corrective action plan.
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) 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 is not 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 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) 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 is not 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 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) 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 is not 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 Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
Criteria Based on the requirements of Title 2 CFR Part 200 Subpart F Section 200.512, submission of the Data Collection Form and audit report to the Federal Audit Clearinghouse (FAC) must be completed 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 Fiscal Year 2021 Data Collection Form and audit report were submitted over four months after the nine month limit. Population of Items Tested Fiscal Year 2021 Data Collection Form and audit report. Cause of Condition Audit was not complete until after June 30, 2022. Effects of Condition Data Collection Form and audit report submission were not timely. Questioned Costs No questioned costs over $25,000. Auditor’s Recommendations The Data Collection Form and audit report should be filed in compliance with Title 2 CFR Part 200 Subpart F Section 200.512.
14.862 HUD – ICDBG, 14.867 HUD – IHBG, 21.023 ERAP TREASURY; 21.026 HAF TREASURY; 2 CFR 200.512 Audit Report Submission The audit report has not been timely completed and submitted to the funding agency or the federal audit clearinghouse. The Housing Authority is out of compliance with required reporting. None identified The Housing Authority experienced turnover in key finance staff position. The Housing Authority should prepare for audit through-out the year and ready the financial reporting shortly after year-end; and continue to utilize the services of an experienced fee accountant to assist with preparing for audit.
14.862 HUD – ICDBG, 14.867 HUD – IHBG, 21.023 ERAP TREASURY; 21.026 HAF TREASURY; 2 CFR 200.512 Audit Report Submission The audit report has not been timely completed and submitted to the funding agency or the federal audit clearinghouse. The Housing Authority is out of compliance with required reporting. None identified The Housing Authority experienced turnover in key finance staff position. The Housing Authority should prepare for audit through-out the year and ready the financial reporting shortly after year-end; and continue to utilize the services of an experienced fee accountant to assist with preparing for audit.
14.862 HUD – ICDBG, 14.867 HUD – IHBG, 21.023 ERAP TREASURY; 21.026 HAF TREASURY; 2 CFR 200.512 Audit Report Submission The audit report has not been timely completed and submitted to the funding agency or the federal audit clearinghouse. The Housing Authority is out of compliance with required reporting. None identified The Housing Authority experienced turnover in key finance staff position. The Housing Authority should prepare for audit through-out the year and ready the financial reporting shortly after year-end; and continue to utilize the services of an experienced fee accountant to assist with preparing for audit.
14.862 HUD – ICDBG, 14.867 HUD – IHBG, 21.023 ERAP TREASURY; 21.026 HAF TREASURY; 2 CFR 200.512 Audit Report Submission The audit report has not been timely completed and submitted to the funding agency or the federal audit clearinghouse. The Housing Authority is out of compliance with required reporting. None identified The Housing Authority experienced turnover in key finance staff position. The Housing Authority should prepare for audit through-out the year and ready the financial reporting shortly after year-end; and continue to utilize the services of an experienced fee accountant to assist with preparing for audit.
Criteria: The Institution is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Institution did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Institution experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Institution did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Institution closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
The City did not submit its single audit reporting package related to the City’s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.019, Department of Treasury, COVID-19: Coronavirus Relief Fund Federal Award Identification Number and Year: E20224855-00, E20224856-00, Year 2022 Pass-through Entity ? Michigan Department of Health and Human Services Finding Type ? Material weakness and noncompliance with laws and regulations Repeat Finding ? No Criteria ? Per 2 CFR ? 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR ? 200.303, the non-Federal entity must comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards as identified by Federal awarding agency or pass-through entity. Condition ? During our testing for reporting, it was noted that 6 out of 8 reports selected for testing including the data collection form were not submitted within the required timeframe as noted in the grant agreement and the requirement per 2 CFR ? 200.512. Identification of How Questioned Costs Were Computed ? N/A Questioned Costs ? None Cause ? Management did not submit reports on time. Effect ? Certain reports were submitted late. Recommendation ? We recommend that all reports are submitted within the required timeframe.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 21.019, Department of Treasury, COVID-19: Coronavirus Relief Fund Federal Award Identification Number and Year: E20224855-00, E20224856-00, Year 2022 Pass-through Entity ? Michigan Department of Health and Human Services Finding Type ? Material weakness and noncompliance with laws and regulations Repeat Finding ? No Criteria ? Per 2 CFR ? 200.512, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR ? 200.303, the non-Federal entity must comply with the U.S. Constitution, Federal statutes, regulations, and the terms and conditions of the Federal awards as identified by Federal awarding agency or pass-through entity. Condition ? During our testing for reporting, it was noted that 6 out of 8 reports selected for testing including the data collection form were not submitted within the required timeframe as noted in the grant agreement and the requirement per 2 CFR ? 200.512. Identification of How Questioned Costs Were Computed ? N/A Questioned Costs ? None Cause ? Management did not submit reports on time. Effect ? Certain reports were submitted late. Recommendation ? We recommend that all reports are submitted within the required timeframe.
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations
2022-003: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding ? Reporting Criteria ? Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition ? The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2021 within nine months after the end of the audit period (June 30, 2022). Cause ? The Corporation faced turnover and short staffing within the accounting department during fiscal year 2021. Additionally, 12 properties were brought in-house for property management that had historically been managed by a third party, and these properties required additional attention from management to get them properly set-up within the Organization's accounting system. This additional work while short-staffed cause the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2022 deadline. Effect ? Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation ?We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee?s comments and response ? Management of the Corporation hired additional staff to allow management the additional time necessary to prepare and review internal financial statements in a timely and efficient manner so that the audit can begin and be completed in a timely and efficient manner. A separate issue arose during the 2022 audit which will cause a repeat finding in the 2023 audit, but Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations