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.
Finding 2022-001 – Reporting (Significant Deficiency in Internal Control Over Compliance and Instance of Noncompliance) (See chart) Criteria – Per 2 CFR 200.512, the data collection form must be submitted within nine months after the end of the audit period. Additionally, the Medical Center is required to maintain a structure of internal controls to ensure compliance with applicable reporting requirements. Condition/context – More time was needed to prepare for the single audit and ensure that the Schedule of Expenditures of Federal Awards (SEFA) was accurate and complete. Effect – The single audit was completed after the data collection form deadline. Cause – Factors contributing to the condition included the high volume of activity related to the new COVID-19 programs, the evolving guidance related to the programs, and the additional time needed to address compliance questions. Repeat finding – This is a repeat finding. Recommendation – We recommend the Medical Center develop and implement a review process throughout the year to ensure compliance with reporting requirements as outlined in Uniform Guidance, as applicable. Views of responsible officials – The responsible officials acknowledge the finding, concur with the recommendation. Programs affected – COVID-19 HRSA COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 93.498 and COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters) 97.036 Status as of December 31, 2022 – Repeated and modified.
Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Interior / U.S. Department of Housing and Urban Development / U.S. Department of the Treasury Federal Program: Tribal Self-Governance / Indian Housing Block Grant / Emergency Rental Assistance Program / State and Local Fiscal Recovery Funds ALN: 15.022 / 14.867 / 21.023 / 21.027 Award Number: OSGT033 / 55IT0201380 / HAF0127 / SLFRP2477 Award Year: 2022 / 2022 / 2021 / 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 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: This is a repeat of Finding 2021-004. The finding appears to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management response: Management agrees with finding. See Corrective Action Plan.
Criteria: Under 2 CFR 200.512(a), an auditee must submit the single audit reporting package, including financial statements and the schedule of expenditures of federal awards (SEFA), no later than 30 days after receipt of the auditor’s report or nine months after the fiscal year-end, whichever comes first. Company management is responsible for ensuring the financial statements are prepared and issued timely to meet the Single Audit submission deadline established by the Federal Audit Clearinghouse (FAC). Statement of Condition: The auditee’s single audit financial statements were not issued by the required due date. The fiscal year ended on December 31, 2022, making the reporting package due no later than September 30, 2023. However, the audit report date is June 2, 2026, resulting in the late submission of the single audit reporting package to the FAC. Additionally, the audit reports for the years ended December 31, 2023 to 2024 have not yet been issued. Cause of Condition: The delay occurred because of employee turnover and lack of adequate internal controls over financial reporting timelines. The auditee did not have sufficient processes in place to ensure the timely preparation and issuance of financial statements. Effect of Condition: Because the financial statements and reporting package were issued late, the auditee failed to comply with federal reporting requirements, federal agencies and pass-through entities did not receive timely financial and compliance information needed for monitoring and oversight, and the delay increases the risk that financial reporting issues may go undetected or unresolved. Questioned Costs: None. Recommendation: We recommend that management (1) strengthen internal controls over year-end financial reporting to ensure timely completion of the audit, (2) implement a detailed closing schedule and tracking process to monitor deadlines, (3) ensure adequate staffing or external support during the financial statement preparation and audit process, and (4) conduct periodic reviews to confirm compliance with federal Single Audit submission deadlines. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for December 31, 2020 as finding 2020-006. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
FINDING 2022-003 – Reporting, Non-compliance (Material Weakness) Federal Program: U.S. Department of Health and Human Services – ALN 93.498, COVID-19 Provider Relief Fund (PRF), U.S. Department of Agriculture – ALN 10.766, USDA Community Facilities Loans and Grants Cluster Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Specific criteria are established by the U.S. Department of Health and Human Services (HHS) with respect to allowable cost and reporting requirements for this program, including: Section 7 of the Data Elements of the Provider Relief Fund Distributions and American Rescue Plan Rural Distribution Reporting Requirements states that “The reporting entity must enter other assistance received by quarter during the period of availability. If the reporting entity is reporting on behalf of subsidiaries, the assistance received for each category must be aggregated across each of the subsidiaries included in the report.” Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditors’ report or nine months after the end of the audit period (whichever is earlier). Condition and Context: Internal controls surrounding the review process performed were not effective in detecting and correcting the proper reporting prior to submission. In the Hospital's Health Resources and Services Administration (HRSA) Period 4 reporting in the PRF reporting portal, the Hospital erroneously entered $100,000 as other assistance for Federal Emergency Management Agency (FEMA) programs. The $100,000 related to Rural Health Clinic COVID-19 Testing and Mitigation funds received and was also properly entered as such resulting in a duplication error of $100,000. Additionally, The Hospital did not complete and submit its audit report prior to the required deadline. Cause and Effect: Management review was not effective in detecting and correcting the omission of reporting for other assistance received by the Hospital or the incorrect reporting of funds. The Hospital was not in compliance with the audit filing requirement. Questioned Costs: None Repeat Finding: Yes, See 2021-003. Recommendation: We recommend that the Hospital strengthen internal controls to prevent errors in reporting. We recommend the Hospital ensure future audits are completed and submitted in a timely manner. Views of Responsible Officials of the Auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Federal Program: Direct - USDA Rural Utilities Service award; ALN 10.760, 'Water and Waste Disposal Systems for Rural Communities' (Single Audit / Uniform Guidance) Condition: The Great Northwest Wholesale Water Commission did not complete and submit its reporting package, including the SEFA and the single audit report, to the Federal Audit Clearinghouse within nine months of the fiscal year end. Questioned Costs: None. Criteria: Under 2 CFR §200.512, the audit must be completed, and the data collection form and reporting package must be submitted within 30 calendar days after receipt of the auditor's report, or nine months after the fiscal year end, whichever is earlier. Context / Cause: The Commission was not aware that its federal award expenditures exceeded the $750,000 single audit threshold under 2 CFR §200.501 and did not engage auditors until November 2025. As a result, the single audits for the years ended December 31, 2022, 2023, and 2024 are being performed concurrently and will be submitted to the Federal Audit Clearinghouse upon completion. Effect: Non-compliance with federal filing deadlines, which can place the entity on a federal risk-status list or jeopardize future grant funding eligibility. Recommendation: Management should implement a strict year-end financial closing schedule and engage external auditors early to ensure the SEFA is compiled, reconciled, and audited on time. Views of Responsible Officials: Management agrees with the finding and has established a timeline to complete future filings prior to the statutory deadline.
Finding 2022-01 – Noncompliance with Audit Submission Requirements Federal Agency: All Compliance Requirement: Audit Submission Requirements (2 CFR §200.512) Questioned Costs: None Condition: The auditee did not submit the reporting package and Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse within the deadline required by Uniform Guidance. Criteria: Uniform Guidance, 2 CFR §200.512(a), requires the auditee to submit the reporting package and Data Collection Form within nine months after the end of the audit period. Cause: The delay in submission was due to internal administrative delays and issues encountered with the auditee’s audit service provider in finalizing the audit and completing the Data Collection Form. Effect: The auditee was not in compliance with the Uniform Guidance audit submission requirements. Recommendation: We recommend that management implement procedures to ensure that future audits and required submissions are completed and submitted within the time frames prescribed by Uniform Guidance. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding. Management has engaged a new audit service provider and has implemented plans to complete the required audits and submit the required Reporting package and Data Collection Forms.
Untimely Completion of the Single Audit Criteria: Pursuant to 2 CFR §200.512(a), non-Federal entities expending $750,000 or more in federal awards during the fiscal year are required to complete and submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the fiscal year. Condition: The audit for the year ended December 31, 2022, was completed approximately three years after the fiscal year-end due primarily to prolonged delays in management's responses to audit requests and the untimely submission of required supporting documentation. Cause: Management did not maintain effective controls to ensure timely coordination of the audit process, including assigning responsibility for responding to audit requests, monitoring the status of outstanding requests, and providing complete and timely information necessary to complete the audit. Effect: As a result of the delays, the audit was completed well after the Uniform Guidance reporting deadline. Untimely completion of the Single Audit may affect federal awarding agencies' and passthrough entities' ability to monitor the entity's compliance with federal program requirements and may expose the entity to increased oversight or other administrative actions. Questioned Costs: None Recommendations: We recommend management establish formal procedures to ensure timely completion of future audits. Such procedures should include assigning responsibility for audit coordination, maintaining a tracking system for auditor requests, establishing internal deadlines for providing requested documentation, and monitoring the progress of the audit through regular communication with the audit team. Management should also ensure that sufficient personnel and resources are available during the audit to respond promptly to auditor inquiries and information requests. Management's View: Management agrees with this finding.
U.S. Department of Health and Human Services / State of Georgia Department of Behavioral Health and Developmental Disabilities - Substance Abuse Block Grant (Non-TANF), ALN No. 93.959 2022-003 – Late Reporting – Internal Control (Material Weakness) Criteria Under 2 CFR §200.512, the auditee is required to submit the data collection form (Form SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition The organization did not complete an audit and submit the required reporting package and data collection form to the FAC within the required timeframe. For the fiscal year ended December 31, 2022, the reporting package was submitted more than nine months after the fiscal year-end. Cause The delay was primarily due to disruption in the audit process following the acquisition of the prior audit firm, which impacted the timing of completion and submission of the reporting package and Form SF-SAC. Management did not have contingency procedures in place to fully mitigate the effects of this unexpected transition. Effect Failure to submit the reporting package and Form SF-SAC by the required deadline constitutes noncompliance with Uniform Guidance and may impact the organization’s eligibility for future federal funding. The deficiency in controls over timely reporting constitutes a material weakness in internal control over compliance. Recommendation We recommend the organization implement and enforce internal controls, including a compliance calendar and assignment of responsibility, to ensure all required audits and submissions to the FAC are completed accurately and within required timeframes. Identification of a Repeat Finding This is a repeat finding from the immediate previous audit. Views of Responsible Officials and Planned Corrective Actions The organization agrees with the finding and has implemented a compliance checklist and enhanced oversight to prevent future delays in submission.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of Health and Human Services and U.S. Department of the Treasury, respectively Federal Programs: Tribal Self-Governance and Determination Cluster (TSGDC) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), respectively ALN Numbers: 93.441 (TSGDC) and 21.027 (CSLFRF), respectively Award Number: 0243-12-0006 (TSGDC) and SLFRP2520/4754 (CSLFRF), respectively Award Year: 2020, 2021, 2022 (TSGDC) and 2021 (CSLFRF), respectively 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 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Community was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is a repeat of Finding 2021-005; therefore, we believe this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
2022-004 – FAILURE TO COMPLETE THE SINGLE AUDIT TIMELY AND TO SUBMIT THE REQUIRED REPORTING PACKAGE TO THE FEDERAL AUDIT CLEARINGHOUSE Federal Program: Not applicable. Type of Finding: Significant deficiency in internal control over compliance; noncompliance. Repeat finding – reported in the prior year as findings 2021-001 and 2021-002. Criteria: 2 CFR 200.501(a) requires a non-Federal entity that expends $750,000 or more in Federal awards during its fiscal year to have a single or program-specific audit conducted for that year. 2 CFR 200.512(a) requires the audit to be completed and the reporting package and data collection form (Form SF-SAC) to be submitted within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period, and 2 CFR 200.512(b) requires the auditee to electronically submit the data collection form and reporting package to the Federal Audit Clearinghouse. The Institute's grant agreements also require that an annual audit be performed. Condition: The audits of the Institute for the years ended December 31, 2022, 2023, and 2024 were not completed, and the reporting packages and data collection forms were not submitted to the Federal Audit Clearinghouse within the periods required by 2 CFR 200.512. Cause: The Institute has not established or implemented written policies, procedures, and related internal controls sufficient to ensure that the annual Single Audit is completed and that the reporting package and data collection form are submitted to the Federal Audit Clearinghouse by the required due date. Responsibility for monitoring these deadlines has not been assigned to specific personnel. Effect: The Institute did not comply with the audit and reporting requirements of the Uniform Guidance. Late submission of the reporting package may cause Federal awarding agencies and pass-through entities to impose additional award conditions or other remedies for noncompliance under 2 CFR 200.208 and 2 CFR 200.339, and precludes the Institute from qualifying as a low-risk auditee under 2 CFR 200.520. Questioned Costs: None Recommendation: The Institute should adopt written policies and procedures that assign responsibility for engaging the auditor, completing the annual Single Audit, and submitting the reporting package and data collection form to the Federal Audit Clearinghouse within nine months after each fiscal year end, and should maintain a compliance calendar to monitor those deadlines. Management's Views and Response: The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Condition - The Board did not submit its audited financial information for the year ended December 31, 2022, to the FAC by the required deadlines. Cause - The Board’s audited financial statements for the year ended December 31, 2022 were not issued within the required timeframe. Effect - Required submission deadlines were not met. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Board should have its audits completed timely. Views of Responsible Officials and Planned Corrective Actions - (a) Comments on the Finding and Recommendation - The Board agrees with the finding. The Board also agrees with the recommendation. See below for actions taken. (b) Actions Taken - The Board acknowledges the finding and is working with third parties to ensure that all future reporting deadlines can be met. (c) Anticipated Completion - Management anticipates this finding to be resolved by December 31, 2026. (d) Persons Responsible for Implementation - David Bottar, Executive Director.
Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury (direct), U.S. Department of Transportation, and U.S. Department of Housing and Urban Development Federal Programs: Coronavirus State and Local Fiscal Recovery Fund (SLFRF) COVID-19, National Infrastructure Investment-TIGER Project (TIGER Project), and Indian Community Block Development Grant (ICBDG), respectively Assistance Listing Numbers: 21.027, 20.933, and 14.682 respectively Award Numbers: SLFRP2510, 693JJ32040006, and 22RPO216400 Award Years: 2021 (SLFRF), 2020 (TIGER Project), and 2022 (ICDBG) respectively 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 9 months after year end or 30 days after the report issuance in accordance with the provisions of 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 within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2021-004, and determined to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management concurs with this finding. See 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.
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