Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
Identification of the Federal Program: Assistance Listing Number 17.259 – WIOA Youth Activities Program – U.S. Department of Labor. Pass-through Entity: New York City Department of Youth and Community Development. Award Number: 90535A / 90536A / 90537A / 90538A. Compliance Requirement: Reporting Criteria: Requirements per section 2 CFR Part 200.512 of the Uniform Guidance states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: As a result of the timing of the audit, the applicable reporting deadline was not met. Cause: With personnel changes at most levels within the Organization and delays attributed to the additional findings above, the audit and data collection form were not able to be completed by the stated deadline. Effect or Potential Effect: The reporting deadline was not met which could lead to loss of federal awards. Questioned Costs: Not applicable. Context: Not applicable. Recommendation: We recommend the Organization addresses the additional findings listed above which will lead to the timely completion of the audit and timely submission of the data collection form. View of Responsible Officials: The Organization concurs with the finding and the related recommendation. The data collection form will be timely submitted for the year ended June 30, 2023.
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 the auditor or nine months after the end of the audit period. The June 30, 2022 Single Audit reporting package and data collection form was filed thirteen (13) months after the fiscal year-end. Four months late.
2022-001 Single Audit Submission Significant Deficiency Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearinghouse (FAC) the earlier of 30 days after the report date or nine months after the fiscal year end. The due date for submission of WNCAP’s June 30, 2022, audit to the Clearinghouse was March 31, 2023. Condition: The WNCAP Single Audit was not submitted to the Federal Audit Clearinghouse within the prescribed period. Cause: Turnover in key finance positions along with COVID caused delays in the completion of the prior year audit which in turn affected the completion and timely filing of the current year Single Audit. Effect: Management was not in compliance with the requirement to timely submit the Single Audit to the FAC. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2021-002. Recommendation: Management should implement procedures ensure that the financial statements are submitted to the FAC in accordance with filing requirements. Management’s View: We agree with this finding and have outlined our response in our Corrective Action Plan.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Material weakness in internal control and issues of non-compliance with state and federal laws and regulations Federal Program: 17.258, 17.259, 17.278 WIOA Cluster Criteria: The Uniform Guidance – 2 CFR 200.508(b) and 2 CFR 200.508(d) – state: “The auditee must: …(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) , or nine months after the end of the audit period.” Condition: NEWDB had difficulty closing its accounting fiscal year in a timely manner due to budget revisions from the decertification of another Oklahoma workforce entity. The auditor did not receive a combined trial balance until January 24, 2023. Upon receipt of the trial balance, the auditor determined that the trial balance did not match the supporting general ledger or other subsidiary ledgers. On March 2, 2023, the auditor received an email stating that NEWDB would have to get with their software consultant in order to obtain updated reports from their software. As a result, the final trial balance and detailed general ledger were not received by the auditor until May 11, 2023. Additionally, there appears to be an overall lack of understanding with NEWDB accounting personnel of how the individual subledgers interact with the general ledger and trial balances as well as what would constitute program services – revenue and expense versus support services – revenue and expense. Cause and Effect: Inadequate control over month end and year end closing and financial statement preparation appear to be the cause of this issue along with inadequate training with the financial reporting software. Without accurate, timely information the financial statements and schedule of expenditures of federal awards could be misstated. Recommendation: Additional training should be provided for the accountants at NEWDB to allow them to properly run reports from their software. NEWDB should request “saved” reports that could be standardized to run monthly or annually with extra training to allow for the accountants to produce ad hoc information. We further recommend training be provided in governmental and fund accounting to assist accounting personnel’s understanding of the overall accounting processes. Responsible Official's Response: The NEWDB fiscal team will undergo supplementary training on MIP reporting procedures, which is currently in the scheduling phase and will occur within this quarter. Furthermore, as part of their ongoing professional development, the fiscal team will also engage in additional training related to governmental and fund accounting processes.
Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218 American Rescue Plan (ARPA) Act, AL 21.027. Criteria: As required by CFR 200.512, the single audit must be submitted to the federal audit clearinghouse within 30 days after the City receives the audit report or nine months from fiscal year-end. Condition: Delay of the financial statement audit, therefore the single audit was delayed and not able to meet the required submission date. Cause: The City did not have controls in place to ensure financial statement audit was completed within a timely manner. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance and experience delays in the finalization of the single audit. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
Federal Program: CDBG-Entitlement Grants Cluster, AL 14.218 American Rescue Plan (ARPA) Act, AL 21.027. Criteria: As required by CFR 200.512, the single audit must be submitted to the federal audit clearinghouse within 30 days after the City receives the audit report or nine months from fiscal year-end. Condition: Delay of the financial statement audit, therefore the single audit was delayed and not able to meet the required submission date. Cause: The City did not have controls in place to ensure financial statement audit was completed within a timely manner. Identification as a Repeat Finding: This is not a repeat finding. Effect: The City could jeopardize future grant funding due to program noncompliance and experience delays in the finalization of the single audit. Questioned Costs: None. Recommendation: We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines. Management’s Response: See Corrective Action Plan.
2022-007 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated & Modified (Prior Year Finding 2021-007) Federal Program Information: Funding Agency Title ALN # Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2021 AI9AV00859 U.S. Department of Education Indian Education Facilities, Operations, and Maintenance Program 15.047 2022 AI9AV00859 Criteria or Specific Requirement The School is required to report cumulative program outlays and program income on the Federal Financial Report, SF-425 (7 CFR § 2500.046). Quarterly reports are required to be submitted no later than 30 days after the end of each reporting period. In accordance with 2 CFR 200.512, the Single Audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Condition The School did not submit their required Federal Financial Reports (SF-425) for the quarters ending on September 30, 2021, December 31, 2021, and June 30, 2022 of the program year. All four quarters of SF-425s were not reconciled to the general ledger. In addition, the audit was not completed by the deadline. Cause The School did not have adequate monitoring over the completion and submission of required reports. School policies were not always followed, or controls were not in place to ensure complete and accurate information could be provided timely. Effect The School was not in compliance with federal regulations and guidelines for SF-425 and single audit submissions. Auditor's Recommendation We recommend that the School's personnel obtain appropriate training from a consultant to be able to prepare the SF-425 reports accurately. Additionally, we recommend that the School establish and implement policies and procedures to create, approve, submit, and retain all required reports in a timely manner.
2022-007 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated & Modified (Prior Year Finding 2021-007) Federal Program Information: Funding Agency Title ALN # Award Year and Number U.S. Department of Interior Indian School Equalization Program 15.042 2021 AI9AV00859 U.S. Department of Education Indian Education Facilities, Operations, and Maintenance Program 15.047 2022 AI9AV00859 Criteria or Specific Requirement The School is required to report cumulative program outlays and program income on the Federal Financial Report, SF-425 (7 CFR § 2500.046). Quarterly reports are required to be submitted no later than 30 days after the end of each reporting period. In accordance with 2 CFR 200.512, the Single Audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Condition The School did not submit their required Federal Financial Reports (SF-425) for the quarters ending on September 30, 2021, December 31, 2021, and June 30, 2022 of the program year. All four quarters of SF-425s were not reconciled to the general ledger. In addition, the audit was not completed by the deadline. Cause The School did not have adequate monitoring over the completion and submission of required reports. School policies were not always followed, or controls were not in place to ensure complete and accurate information could be provided timely. Effect The School was not in compliance with federal regulations and guidelines for SF-425 and single audit submissions. Auditor's Recommendation We recommend that the School's personnel obtain appropriate training from a consultant to be able to prepare the SF-425 reports accurately. Additionally, we recommend that the School establish and implement policies and procedures to create, approve, submit, and retain all required reports in a timely manner.
2022-001: Audit Completion and Submission to the Federal Government - Significant Deficiency and Non-Compliance Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.512(a)(1)- Report Submission, are required to be submitted within the earlier of 30 days of the receipt of the auditor's report or nine months after the end of the audit period. Condition: The Airport did not submit the audit report in the nine month time frame as required by the Uniform Guidance. Cause: Due to delays and difficulties in obtaining a contract accountant to assist in year-end procedures for the year ended June 30, 2022, the Board was unable to comply with the timely report submission to the Federal Audit Clearinghouse. Effect: Noncompliance with the federal requirement to submit an audit report nine-months after year end. Questioned Costs: None noted. Repeat Finding: Yes 2021-006 Recommendation: We recommend that the Airport file audit reports in compliance with 2 CFR 200.512(a)(1). Response: The Board agrees with this finding and is making progress towards completing their June 30, 2023 audit in a timely manner.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Audit Finding Reference Number 2022 – 010 – Late Submission of Audit Report Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Finding 2022-008 – Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency AL Number: 84.041 Impact Aid AL Number: 84.425 Education Stabilization Fund Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2020-21 and 2021-22 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2022-008 – Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency AL Number: 84.041 Impact Aid AL Number: 84.425 Education Stabilization Fund Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2020-21 and 2021-22 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding 2022-008 – Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency AL Number: 84.041 Impact Aid AL Number: 84.425 Education Stabilization Fund Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2020-21 and 2021-22 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2022, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.