Finding 2025 - 001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of June 30, 2026. Questioned Costs: None Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the 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 year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by June 30 of each year. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2026. Cause: The organization had staff shortages resulting from personnel being out of the office for an extended period of time resulting in delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2026. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to. Management Response: Delays in audit completion were due to two key staff members being out of the office for extended periods for medical/health issues. Currently, management is completing a plan for coverage of unforeseen absences of key employees as well as a succession plan for potential future key employee retirements.
Finding 2025 - 001 – Reporting – Late Data Collection Form Submission Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of March 31, 2026. Questioned Costs: None Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the 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 year end of the audit period. Cause: We requested information relating to the completion of the audit. This information was not provided on a timely basis, causing the filing for that audit to be late. Effect: The School District was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the School District organize and provide requested information on a timely basis to ensure completion of the audit by March 31 of each year. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT FINDING 2025-001 – UNTIMELY COMPLETION AND SUBMISSION OF SINGLE AUDIT REPORTING PACKAGE Condition The organization did not complete and submit its Single Audit reporting package within the required nine-month period following fiscal year-end. For example, for the fiscal year ended June 30, 2025, the reporting package was required to be submitted no later than March 31, 2026; however, the audit was not completed and submitted until May 12, 2026. Criteria Under 2 CFR 200.512, the auditee must prepare the financial statements, schedule of expenditures of federal awards, and other required components of the reporting package, and ensure that the Single Audit reporting package is completed and submitted within the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. Cause The delay appears to have resulted from inadequate planning and monitoring of the year-end financial reporting and audit process. Contributing factors may have included the absence of a formal closing and audit timeline, unclear assignment of responsibility for key deliverables, delays in preparing supporting schedules, or insufficient oversight of the audit submission process. Effect Failure to complete and submit the Single Audit reporting package within the required timeframe constitutes noncompliance with federal audit submission requirements. This may adversely affect the organization’s standing with federal awarding agencies and pass-through entities, may increase the risk of sanctions or scrutiny related to continued federal funding, and delays the availability of audited financial and compliance information to management, oversight bodies, and other stakeholders. Recommendation Management should implement procedures to help ensure timely completion and submission of future Single Audits. Recommended actions include: •Establishing a formal year-end reporting and audit timeline with interim milestones through final submission. •Assigning specific responsibility for preparation, review, auditor coordination, and submission of the reporting package. •Monitoring progress against deadlines throughout the audit process and elevating delays to appropriate management on a timely basis. •Confirming in advance that all required financial statements, schedules, and supporting documentation will be ready for audit and submission within the applicable deadline. Views of Responsible Officials Management acknowledges the finding and states it will take corrective action to strengthen its year-end reporting and audit monitoring processes to help ensure timely completion and submission of future Single Audits.
Condition Found The reporting package and data collection form for the June 30, 2024 audit was not filed by the March 30, 2025 deadline. Effect LUYW was in violation of 2 CFR Section 200.512(a). Cause The financial records and supporting documentation were not prepared or made available in a timely manner, which prevented the audit from beginning early enough to meet the required reporting deadline. Criteria Uniform Guidance and 2024 Compliance Supplement, 2 CFR Section 200.512(a) require the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation LUYW should ensure that its records are completed and reconciled in a timely manner, so that the Single Audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials In response to the late filing with the FAC, LUYW has implemented corrective measures to ensure timely compliance in the future. The organization has established an audit preparation timeline, assigned oversight responsibilities to the Executive Director of Operations and Finance, and strengthened coordination with its auditors to monitor all reporting deadlines. Additional review procedures and regular follow-up meetings will help ensure that future audit reports and FAC submissions are completed and submitted within the required timeframe.
Condition: The Organization’s single audit reporting package for fiscal year 2024 was due on March 31, 2025. The data collection form and reporting package were submitted to the Federal Audit Clearing House (FAC) on June 13, 2025. Criteria: According to 2 CFR §200.512 (report submission), the audit reporting package and data collection form must be submitted to the FAC within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Cause: Due to turnover in staffing at the outside accounting consultants office, the audit was delayed for fiscal year 2024. Due to the delay, the audit report was not issued prior to the March 31, 2025 deadline and as such, Urban League was not able to submit the reporting package by the stipulated deadline. Effect: Urban League was not in compliance with the single audit reporting package deadline requirement. Recommendations: We recommend that Urban League review and improve controls around the submission of the single audit reporting package to ensure the package is submitted timely. Management Response: Urban League acknowledges that the FY2024 single audit reporting package was submitted after the required deadline. Urban League will review its current process to ensure the single audit reporting package is filed timely.
Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2024-007) Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Expenditures Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended June 30, 2025, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The Organization did not timely submit the audit reporting package and data collection form due to delays in completing the FY25 audit. The delayed completion of the FY24 audit caused a cascading impact on the timing of the FY25 audit. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the Organization develop and monitor a formal audit timeline that accounts for the audit reporting package and data collection form submission deadlines to help ensure future filings are submitted in accordance with federal requirements. Questioned Costs: None Responsible Official's Response: CMJTS acknowledges the delay and has been making improvements to ensure that the Audit Reporting package and Data Collection Form are submitted timely and accurately. Accounting staff have been given additional training and internal procedures have been updated. Continued ongoing training and procedure updates will be done to ensure compliance.
2025-008 - Late Submission of Single Audit Reporting Package and Data Collection Form Finding Type: Noncompliance. Criteria: The Uniform Guidance (2 CFR 200.512(a)(1)) requires that the audit, data collection form, and reporting package be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. For the fiscal year ended June 30, 2025, the required submission deadline was March 31, 2026. Condition: The City did not submit the data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Cause: This condition is the result of delays in completing the audit and finalizing the reporting package for submission to the Federal Audit Clearinghouse. Effect: As a result of this condition, the City was not in compliance with Uniform Guidance reporting requirements. Continued noncompliance may result in increased Federal oversight. Recommendation: The City should implement procedures to ensure that the data collection form and reporting package are submitted to the Federal Audit Clearinghouse within the required timeframe. Management Response: See Corrective Action Plan.
Late Single Audit Submission Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the schedules of expenditures of federal awards for fiscal years 2022-2025. Type of Finding: Significant Deficiency in Internal Control over Compliance – Other Matter Criteria or specific requirement: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The single audit packages for the City’s fiscal years 2022-2025, were not submitted timely to the Federal Audit Clearinghouse. Questioned costs: None noted. Context: The federal single audit for the current fiscal year was issued significantly earlier than in the prior fiscal year, however it was still submitted after the deadline. Cause: The City and Board of Education are not audit-ready in a timely manner. Effect: This can result in errors reported in the SEFA, SESFA, or basic financial statements or the disallowance of expenditures / future awards by the grantor due to lack of proper reporting. In addition, late filings result in noncompliance with the requirements of the Uniform Guidance and makes the City ineligible for consideration as a low risk auditee under Uniform Guidance, expanding the scope and cost of the single audit. Repeat Finding: Yes (2024-005) Recommendation: We recommend the City and Board of Education develop a more robust audit readiness schedule. Ultimately a comprehensive accounting policies and procedures manual should also be developed. Lastly, the City should consider allocating additional resources/personnel to the City Finance Office to assist with the audit. Views of responsible officials: Management agrees with this finding.
2025-003 - Late Submission of Single Audit Report to the Federal Audit Clearinghouse Type of Finding: Other Finding Criteria: 2 CFR 200.512(a) requires auditees to submit the reporting package and data collection form to the Federal Audit Clearinghouse within 9 months of the fiscal year-end or 30 days after receipt of the auditor’s report, whichever is earlier. Condition: The School did not submit its FY 2025 Single Audit report to the Federal Audit Clearinghouse within the required timeframe. Effect: Noncompliance with federal reporting requirements, resulting in the audit information not being available in the public federal database as required. Cause: The delay in submitting the report to the FAC was due to the School’s failure to provide the required documentation and information to the auditor within the prescribed timeframe. Repeat Finding: No Recommendation: We recommend that the School establish a formal process to ensure that all required documentation and information are provided to the auditor within the prescribed timeframe, facilitating the timely submission of the Single Audit report to the FAC.
The City is required under CFR 200.512(a) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.
Reconciliations and Material Adjustments Condition: At the time of audit fieldwork, Community Council of Idaho had not reconciled and closed its grant and contract revenue accounts. As a result, Wipfli LLP proposed and management posted adjusting journal entries to grants receivabl and grant revenue. There were also entries to during the audit to correct property and equipment, pharmaceutical inventory, notes payable, depreciation expense, and interest expense. As Community Council of Idaho’s internal controls did not discover these adjustments prior to the audit, a material weakness exists in Community Council of Idaho’s internal controls over financial reporting. Community Council of Idaho also experienced delays in issuing the June 30, 2025, audited financial statements which were due March 31, 2026. Criteria: An accounting system should provide timely and accurate information for management. The reconciliation of account balances is an integral internal control activity to determine that stated account balances are accurately and fairly reported. Management should reconcile general ledger accounts to subsidiary ledgers and other supporting documents in a timely and effective manner. Federal Regulation 2 CFR 200.302(4) requires that an organization have…Effective control over, and accountability for, all funds, property, and other assets." Furthermore, Federal Regulation 2 CFR 200.512(a) requires audits be submitted nine months after the end of the audit period. Cause: During the audit year, Community Council of Idaho experienced turnover in its business office while preparing for the audit which contributed to the lack of adequate and timely closing procedures, account reconciliations, and review processes. Effect: A material weakness in internal control over financial reporting exists as a result of these matters. Auditor's Recommendations: Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled, reviewed, and adjusted in a timely manner. Clinic reporting systems and procedures should be evaluated and revised. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-006 Federal Reporting Deadline Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Questioned Costs – Not applicable. Context – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Cause – The completion of the District’s audited annual financial statements for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Repeat Finding – This is a current year and prior year finding. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2025, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the District ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The District has separately issued a Corrective Action Plan related to this finding.
Condition: The auditee did not submit its data collection form and reporting package to the Federal Audit Clearinghouse by the required deadline for the fiscal year ended June 30, 2026. Criteria: 2 CFR 200.512(a) requires the auditee to submit the audit, data collection form, and reporting package to the Federal Audit Clearinghouse no later than the earlier of 30 calendar days after receipt of the auditor’s reports or (2) nine months after the end of the audit period, unless an extension has been authorized by the cognizant or oversight agency for audit Cause: The delay in submission was due to the audited financial statements not being prepared in a timely manner. As described in Finding 2025-001, the auditee has a material weakness in internal control over financial reporting related to the financial statement preparation process, including inadequate review procedures and insufficient resources to ensure timely completion of the audited financial statements. Effect: Because the audited financial statements were not completed timely, the auditee was unable to meet the FAC submission requirements under 2 CFR 200.512. This resulted in noncompliance with federal regulations. Repeat Finding: No. Recommendation: We recommend the auditee strengthen its internal control over financial reporting by implementing procedures to ensure timely preparation, review, and issuance of the audited financial statements. This should include clearly defined responsibilities, enhanced review controls, and a formal closing and reporting timeline designed to meet Uniform Guidance reporting deadlines.
Finding 2025-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Transportation (DOT) and Denali Commission (DC) Federal Program: Operating and Fixed Route / Paratransit (DOT) and Saxman Low-Income Housing Development Project and Trails Master Plan (DC), respectively ALN: 20.509 (DOT) and 90.100 (DC) Award Numbers: AK-2019-029, AK-2022-018, AK-2023-050, AK-2024-010, AK-2020-027 (DOT) and 01854, 01898 (DC) Award Year: 2019, 2020, 2022, 2023, 2024 (DOT) and 2023, 2024 (DC) Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Borough did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: The Borough was not able to provide the necessary audit documents within a timely matter. Thus, the Borough was not able to complete the audit within the Uniform Guidance reporting timeline. Effect: The Borough was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. We believe the finding to be an isolated instance and not a systemic issue. Recommendation: We recommend the Borough to seek audit prep services to ensure that the audit is completed prior to Uniform Guidance reporting deadlines. Management’s Response: Management concurs with this finding. The delay was an isolated occurrence resulting from a combination of staffing challenges and audit timing, and is not indicative of a systemic issue, as noted by the auditors. The Borough has engaged Maureen Crosby, Contract Controller, to provide audit preparation assistance to ensure timely completion of future audits within Uniform Guidance reporting deadlines. See Corrective Action Plan.
Finding Reference: 2025-007 Federal Programs: All Mayor Programs and Cluster Compliance Requirement: Single Audit Act Type of Finding: Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) Statement of Condition: The Single Audit Report for the fiscal year ended June 30, 2025, was not issued within nine (9) months after the ended of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis. Criteria: 2 CFR, Section 200.512 (a) (1), states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause of Condition: Due to the delay in the preparation of the financial statements, the Municipality did not comply with the requirements established in the Uniform Guidance. Effect of Condition: The Municipality could be sanctioned by the Federal government and pass-through agencies for the noncompliance of this requirement. Recommendation: We recommend management to continue strengthening the internal controls and procedures over the accounting records in a manner that the Municipality’s process of preparation of the financial statements can be completed within a reasonable period of time. Questioned Costs: None Prior year finding: This is a new finding. View of Responsible Official and Planned Corrective Action Plan: We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement. Implementation Date: During the 2026-2027 fiscal year. Responsible Person: Mrs. Mayra Ortiz Arroyo, Finance and Budget Director
Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) 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. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omissions appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Single Audit Data Collection Form was not filed by the Due Date. Condition: The data collection form for the Single Audit ended May 31, 2024 was not submitted to the Single Audit Clearinghouse within 30 days of issueance of the report. Criteria: 2 CFR Sction 200.512(b) provides for a form, referrred to as the date collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearing house the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The data collectin package was certified on January 16, 2025 which was not within 30 calendar days after the reeipt of the auditor's reports. Effect: The Organization has not met the reporting requirements related to timely submission of the data collection form required for a SIngle Audit. Therefore, per 2 CFR second 200.520, the COmpany will not meet the low-risk auditee criteria for the next SIngle Audit that requires submission of the data collection form and reporting package. Recommendation: We recommend that the Organization develop specific procedures to ensure that the data collection form is submitted prior to February 28th reporting deadline or within 30 days of the receipt of the auditor's report. Response: The Organization will work with the audit firm to ensure the data collection form is submitted before the deadline in the future.
Current Year Findings Finding 2025-001 – Timely Filing of Single Audit Report Type of Finding Internal Control - Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months are the end of the audit period. Condition The DCF was not submitted by its due date of February 28, 2025. Cause The DCF was not completed and available to be submitted by the due date due to delays by management in providing audit requests. Effect or Potential Effect Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should enhance current internal controls ensuring the timeliness of preparation and accuracy of financial information to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Condition The Village of St. Anne (Village) did not file its Fiscal Year 2024 single audit with the Federal Audit Clearinghouse in a timely manner. The audit was filed 292 days late. Cause Miscommunication between the Village of St. Anne and its prior audit firm resulted in the late filing of the fiscal year 2024 single audit. Criteria For the Fiscal Year ending April 30, 2024, 2 CFR Part 200, Subpart F, specifically § 200.512, required non-federal entities that expended over $750,00 in federal awards to submit their single audit to the Federal Audit Clearinghouse. Auditees must electronically submit the required reporting package and data collection form within the earlier of 30 calendar days after receiving the auditor's report or nine months after the end of the audit period. For fiscal years beginning on or after October 1, 2024, the threshold was increased to $1,000,000. Effect Not filing its Fiscal Year 2024 single audit with the Federal Audit Clearinghouse in a timely manner is a violation of federal law. Recommendation We recommend the Village implement procedures to ensure the timely filing of all single audits with the Federal Audit Clearinghouse. Management’s Response Village management will implement procedures to ensure that the Village’s single audits are filed with the Federal Audit Clearinghouse in a timely manner.
Federal Program: U.S. Department of Agriculture: Water and Waste Disposal Systems for Rural Communities (10.760). Criteria: Per Title 2 CFR 200.512(d), "the 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: The City did not file their Data Collection form for 2024 on time. Cause: The City's April 30, 2024 audit was not completed until August 15, 2025 resulting in the data collection form being filed September 3, 2025. This was the result of changing accounting software and timeliness of audit requests. Effect: The District is not in compliance with Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Questioned Costs: None. Context: The report was filed as soon as the audit of the financial statements was complete, but this was after the reporting deadline. Repeat Finding: No. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: We agree with the finding and the Data Collection form will be filed in a timely manner.
2025-003 Report Submission Compliance Criteria: According to the Uniform Guidance (2 CFR 200.512(a)(1)), a Single Audit’s required elements—including the audit report, reporting package, and Data Collection Form (SF-SAC)— must be submitted within 30 calendar days after the auditee receives the auditor’s reports or nine months after the end of the audit period, whichever is earlier. Condition: Per the Federal Audit Clearinghouse records, the Village’s Data Collection Form for the fiscal year ending April 30, 2024, was submitted on April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Cause: The delay occurred because the issuance of the financial statements was significantly postponed. This postponement caused a corresponding delay in the completion and issuance of the Single Audit report, which in turn resulted in late submission to the Federal Audit Clearinghouse. Effect: The late filing constitutes noncompliance with Uniform Guidance requirements, potentially impacting federal oversight and risking sanctions or additional monitoring by awarding agencies. Recommendation: We recommend the Village: 1. Implement procedures to ensure timely preparation and issuance of financial statements, as these drive the Single Audit timeline. 2. Establish a compliance calendar that tracks both financial statement and audit report deadlines, including the nine-month submission requirement. 3. Assign responsibility to a designated compliance officer to monitor progress and escalate delays promptly. Views of Responsible Officials: Management agrees with the finding.
Federal Audit Clearinghouse Submissions Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty days after receipt of the auditors’ reports but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the previous two fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is in noncompliance with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Identification of Repeat Finding: 2024-001. Recommendation: Controls should be implemented to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization agrees with the auditors’ recommendation.
#2025-002: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2024 was not timely filed during the year ended February 29, 2025. At the time of completion of the audit for the year ended February 29, 2025, the deadline for submission of November 29, 2025, had passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF on time may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high-risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Questioned Costs – None.
Assistance Listing Title and Number: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Assistance Listing No. 14.155 Auditor non-compliance code: Z – Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size population: The sample size information is not applicable to the finding. Name of Federal agency: U.S. Department of Housing and Urban Development Questioned costs: N/A Statement of Condition 2024-001 (Assistance Listing Number 14.155): For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Criteria: Pursuant to Uniform Guidance Section 2 CFR 200.512, the Company is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the end of the audit period. Effect: The Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not file the Data Collection Form within 30 days after receipt of the auditor's report due to an oversight. Recommendation: The Company should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 22, 2024, and management will submit the Data Collection Form timely going forward.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly 14.157 Supportive Housing Program 14.235 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly 14.157 Supportive Housing Program 14.235 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly 14.157 Supportive Housing Program 14.235 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: #2024-001 Assistance Listing title and number (Federal award identification number and year): Mortgage Insurance – Rental Housing, Assistance Listing 14.134 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 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 auditors or nine months after then end of the audit period.
Criteria: 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 auditors or nine months after then end of the audit period. Condition: The reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within 30 days after the reports were received from the auditors. Cause: Management was not aware that this requirement was in effect for this year. Effect: The reporting package and data collection form were submitted late. Recommendation: We recommend management ensure policies and procedures are in place to timely submit the reporting package and data collection form to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and will ensure the reporting package and data collection form are submitted timely in the future.
Criteria: 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 auditors or nine months after then end of the audit period.
Criteria: 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 auditors or nine months after then end of the audit period.
Criteria: 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 auditors or nine months after then end of the audit period.
Criteria: 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 auditors or nine months after then end of the audit period.
Criteria: 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 auditors or nine months after then end of the audit period.
Criteria: 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 auditors or nine months after then end of the audit period.
2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must submit the data collection form and the reporting package to the FAC 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 During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.
2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must submit the data collection form and the reporting package to the FAC 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 During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.