FINDING REFERENCE NUMBER 2025-002 FEDERAL PROGRAM 84.287: Twenty-First Century Community Learning Centers Grant COMPLIANCE REQUIREMENT Reporting TYPE OF FINDING Noncompliance and Significant Deficiency in Internal Control Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: The Organization did not electronically submit its June 30, 2025 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: The Organization’s June 30, 2025 accounting records were not adequately closed in a timely manner. Effect: The Organization did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Views of the responsible officials and planned corrective actions: Management plans to revamp procedures to ensure that the reports are filed in a timely manner in the future.
§ 200.512 - 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(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. The required submissions were not submitted within the due dates for the fiscal years ended June 30, 2023 and June 30, 2024. The basic audit for the year ended June 30, 2024 was issued in June 17, 2025,and the audit submissions were not completed and accepted until February 2026.
2025-001 REPORTING - NONCOMPLIANCE Federal Program All federal programs Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form 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 Organization did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2025 reporting package was not submitted by the March 31, 2026 due date. Cause Delay in year-end close of the financial information and delays in providing the information to complete the audit. Effect The delay in the submission of the Data Collection Form and audit to the Federal Audit Clearinghouse will result in the Organization not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Context The lack of financial staff resources to timely close the accounting records resulted in delays. The Organization has hired an additional accounting staff and will review its internal procedures for timely closing. Repeat Finding No Recommendation We recommend that Organization develop a formal year-end closing schedule that indicates personnel responsibilities and corresponding time requirements, to allow for timely completion of year-end work in preparation for the annual audit and to ensure reporting deadlines are met. Management Response See Corrective Action Plan included in this report package.
Finding Number: 2025‐001 Repeat Finding: Yes, 2024‐001 Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Impact Aid 84.041 N/A N/A Education Stabilization Fund 84.425 S425U210038 N/A Federal Agency: U.S Department of Education Pass‐Through Agency: Arizona Department of Education Type of Finding: Noncompliance Compliance Requirements: Reporting Criteria 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 District does not have adequate controls in place over federal reporting compliance. Cause The District does not have adequate controls over financial reporting and records retention. Effect The District was not in compliance with federal regulations and guidelines. Context The sample was not intended to be, and was not, a statistically valid sample. The District’s Single Audit Report was not completed and submitted within nine months of fiscal year‐end. Recommendation The District should implement better controls over financial reporting and records retention to ensure all documents are prepared and available for the completion of the financial reports. Views of Responsible Officials See Corrective Action Plan.
Criteria: Title 2 CFR §200.512(a) requires non-federal entities that expend $750,000 or more in federal awards during a fiscal year to submit the reporting package, including the audit report, data collection form (SF-SAC), and financial statements, to the Federal Audit Clearinghouse (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. Condition: Wesleyan College did not submit the Fiscal Year 2025 Uniform Guidance reporting package to the FAC within the required timeframe. The reporting package was submitted approximately 30 days after the applicable deadline. Cause: The delay was caused by significant staffing turnover during and subsequent to Fiscal Year 2025 resulting in delays in the timing of the annual audit and preparation of the Uniform Guidance reposting package. Effect or Potential Effect: Failure to submit the Uniform Guidance reporting package by the required deadline resulted in noncompliance with Uniform Guidance reporting requirements. Late submission may subject Wesleyan College to potential increased oversight, delayed future funding, or designation as high-risk from federal awarding agencies. Recommendation: Wesleyan College establish and document formal procedures to monitor Single Audit submission requirements, including assigning clear responsibility, implementing a compliance calendar with key deadlines, and performing management review to ensure timely submission to the FAC. Views of Responsible Officials: Management concurs with the finding. The auditee has taken corrective action by assigning responsibility for FAC submissions to a designated individual within the finance department and implementing a standardized compliance checklist to track Single Audit deadlines. Management expects these actions to prevent recurrence in future reporting periods.
Type of finding: Federal Award Situation: Significant deficiency; compliance with federal regulations. Federal Program: All Programs Compliance Requirements: Reporting Prior-Year(s) Audit Finding(s): 2024-006, 2023-005, 2022-007, 2021-006 Questioned Costs: None Condition: The Single Audit reporting package, as defined and required in 2 CRF 200.512 for fiscal year ended June 30, 2025, was not submitted before the deadline established by the federal government. Context: The Municipality is required by law to design and implement procedures that support the preparation of its financial statements. The Municipality could not provide, on a timely basis, the information needed to complete the audit of their financial statements before the due date established by the federal government. Criteria: As per 2 CRF 200.12, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. 2 CRF 200.508 states that it is the auditee's responsibility to (1) prepare financial statements, including the schedule of expenditures of federal awards in accordance with 2 CFR 200.510, (2) promptly follow up and take corrective action on audit findings, including preparing a summary schedule of prior audit findings and a corrective plan, and (3) provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part, among other things. Cause: The Municipality’s accounting system does not provide the necessary information for the compilation of their financial statements. In order to address this situation, the Municipality has engaged a consultant to assist with the preparation, analysis, and necessary adjustments to prepare the Municipality’s financial statements. However, this procedure involves the participation of various municipal employees at different levels in the Municipality’s organizational structure which adds time to an already time-consuming task. The financial statements are finally available for audit after being approved by the Municipality. The Municipality issued their June 30, 2024 on July 2, 2025 and submitted their data collection form on July 21, 2025. This situation prevented the timely submission of the current fiscal year Single Audit reporting package. Effect: Because of the situation described above, the financial records needed for the preparation and subsequent audit of the financial statements were not obtained timely. The Municipality did not comply with the report submission requirement since the audit was not submitted within nine months after their fiscal period end date. Auditor’s recommendation: Management should continue to fulfill their auditee responsibilities as stated in 2 CRF 200.508, which among other things, require management to prepare appropriate financial statements and provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit to ensure that subsequent financial reporting packages are submitted timely. Views of Responsible officials and Corrective Actions: The Municipality shall establish procedures, training programs, and internal controls to ensure compliance with the preparation and timely submission of the Single Audit Report to the Federal Audit Clearinghouse, as required by the OMB Super Circular Uniform Guidance and in accordance with the nine-month deadline established therein. In addition, the Department of Finance will monitor the progress of the work, including the preparation of financial statements, as well as the external audit and the single audit, so that for the fiscal year ending June 30, 2026, the reports are submitted by the established deadline of no later than March 31, 2027. Audit Status: Unresolved
FINDING 2025-017 Federal Program Information: Student Financial Assistance Cluster (ALN: Various), Research and Development Cluster (ALN: Various), Annual Appropriation (ALN 84.915A), Constitutional Law Chair Endowment (ALN 16.000), Matching Endowment (84.000), Law School Clinical Endowment (ALN 84.998D), USAID Foreign Assistance for Programs Overseas (ALN 98.001), Charles B. Rangel International Affairs Program (ALN 19.020) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): L. Reporting - According to federal regulations (2 CFR 200.512(a)(1)), 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(s) or nine months after the end of the audit period (whichever is earlier). Condition: The University did not submit the June 30, 2025 Single Audit to the Federal Audit Clearinghouse by the required deadline. Cause: Administrative oversight and insufficient internal control. Effect or Potential Effect: The University was not in compliance with Single Audit reporting deadlines. Questioned Costs: None. Context: The University did not submit the June 30, 2025 Single Audit to the Federal Audit Clearinghouse by the required deadline. Identification as a Repeat Finding: This is a repeat of prior year finding 2024-002. Recommendation: We recommend that the University strengthen its internal controls over the Single Audit reporting process to ensure required audit reports are submitted to the Federal Audit Clearinghouse and respective cognizant agencies in accordance with federal deadlines. This should include establishing a formal compliance calendar, clearly defining roles and responsibilities for report submission, implementing management review and approval procedures prior to filing, and performing periodic monitoring to ensure compliance. Views of Responsible Officials: In response to the auditor’s recommendation to strengthen internal controls and ensure timely submission of the Single Audit Report to the Federal Audit Clearinghouse, Howard University will enhance cross collaboration across the University to improve audit readiness. During the May 2025 transition from the Grants and Contracts Accounting Office to the Sponsored Awards Office, the University experienced significant staff turnover and a loss of institutional knowledge, which contributed to audit readiness challenges. Since that time, the University has focused on stabilization efforts. The Office of Research Sponsored Programs has been restructured and is now almost fully staffed. The University will be establishing monthly check ins with key stakeholders to ensure adherence to a compliance calendar with clearly defined roles and responsibilities across core compliance areas. Additionally, the University has hired a Director of Post Award Compliance and Training to lead audit readiness efforts, strengthen internal controls, and support ongoing monitoring and compliance throughout the fiscal year.
III. Findings and Questioned Costs-Major Federal Programs 2025-001 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Activities CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: No Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2025, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearing house timely. Management’s Response: Management acknowledges the delay in submitting the audit report due to staff capacity limitations. To prevent recurrence, they have established a formal year-end audit planning calendar with interim documentation deadlines and have implemented a structured, pre-audit check-list process to ensure all documentation is finalized and reviewed at least 30 days prior to the deadline.
Federal Assistance Listing Number - 10.558 Child and Adult Care Food Program Federal Assistance Listing Number - 93.575 Child Care and Development Block Grant - CCDF Cluster Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within the earlier of: (i) 30 calender days after receiving the auditor's report, or (ii) nine months after the fiscal year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2025. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2026 and 2027. Context: When performing our audit, we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: Delays in finalizing the Organization's financial statements and obtaining supporting testing documentation caused the audit report and accompanying reporting package to be completed later than planned, which in turn delayed submission to the FAC. Recommendation: The Organization should implement or enhance internal controls and procedures to ensure timely completion of financial statements, timely gathering of audit documentation, and monitoring of the submission deadlin for the FAC reporting package. The Organization should consider establishing an internal deadline ahead of the regulatory deadline to provide a buffer for final review and submission. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Corrective Action Plan.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-003 Federal Reporting Deadline Criteria – 2 CFR Part 200, Subpart F, § 200.512(a)(1) requires Universal Academy’s (the Academy) audited Schedule of Expenditures of 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 Academy’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 Academy’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. Repeat Finding – This is a current year and prior year finding. Cause – The audit of the Academy’s SEFA for the year ended June 30, 2025 was not completed within the nine-month reporting period. Completion of the Academy’s SEFA for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed. Effect – The delay in the completion of the Academy’s SEFA 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 Academy 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. Academy 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 Academy has separately issued a Corrective Action Plan related to this finding.
2025-003: Late Submission Program Information: Funding Agency: All federal agencies listed on the schedule of expenditures of federal awards Title: All federal agencies listed on the schedule of expenditures of federal awards AL Number: All federal agencies listed on the schedule of expenditures of federal awards Award year and number: All federal agencies listed on the schedule of expenditures of federal awards Criteria - 2 CFR section 200.512(a) requires the reporting package and data collection form 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 the end of the audit period. Condition - The fiscal year audit and reporting package is being submitted after the required due date. Context - We reviewed the audit submission date in comparison to the required due date. Questioned Costs - None Effect- There is potential for suspension or cessation of federal and state funding Cause - There was a delay in finalizing the audit due to the implementation of a new financial reporting standard. Recommendation - We recommend that the District develop policies and procedures to ensure that District records are ready for audit and supported by adequate documentation which will allow the audit firm to complete the audit in a timely and efficient manner. Views of Responsible Official- Management acknowledges the finding and will review and update necessary policies and procedures to ensure that District records are ready for audit, supported by adequate documentation, and audited within nine months after year-end.
2025-001 DELINQUENT SINGLE AUDIT SUBMISSION Federal Program Information: Federal Agency and Program Name U.S. Department of Health and Human Services Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Grant Award G250310 Grant Award G250529 Grant Award G250530 Grant Award G250531 Federal Assistance Listing Number: 93.575/93.596 Criteria: 2 CFR 200.512 requires that a non-federal entity must “(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States and the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).” 2 CFR 200.512 requires 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(s) or nine months after the end of the audit period (whichever is earlier).” Condition: The Organization’s internal controls, including cross-training of personnel in the event of an emergency, are not adequate to ensure that the audit, the data collection form, and the financial reporting package were submitted by the federal submission deadline. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.575/93.596 were $12,499,030 for the year ended June 30, 2025. Cause: The Organization does not have adequate internal controls, including cross-training of personnel in the event of an emergency, in place to ensure the timely submission of the audit, data collection form, and reporting package. Effect: The Organization’s audit, data collection form, and reporting package were not submitted timely for the year ended June 30, 2025. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization review and address personnel and cross-staffing needs, specifically in the event of an emergency, to ensure timely reporting and submission in accordance with federal regulations. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
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 2025-004 – Single Audit Report Submission – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat Finding – Prior Year 2023-002) Criteria or Specific Requirement: The Uniform Guidance, 2 CFR 200.512(a), requires the auditee to submit the single audit reporting package and the data collection form to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the fiscal year under audit. For the fiscal year ended June 30, 2024, the submission deadline was March 31, 2025. Condition: The single audit reporting package and data collection form for the fiscal year ended June 30, 2024 were not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2025, resulting in a late filing and noncompliance with 2 CFR 200.512(a). This finding was previously identified as Finding 2023-002 for the fiscal year ended June 30, 2023, and was reported as resolved in the prior year audit. The recurrence of this condition indicates that the corrective actions implemented were not sufficient to prevent the issue from recurring. Cause and Effect: The late submission was primarily attributable to staff turnover in key finance positions, which resulted in delays in completing the year-end close, preparing the financial statements, and finalizing the single audit reporting package in a timely manner. Late submission of the single audit reporting package may jeopardize the Organization's standing with federal awarding agencies and could affect the Organization's ability to receive future federal funding. Auditors' Recommendations: Management should establish a formal single audit submission timeline with clearly defined milestones, responsible parties, and target completion dates beginning at the start of each fiscal year. The timeline should work backward from the submission deadline to establish interim deadlines for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Given the recurring nature of this finding, management should also consider engaging its external auditors earlier in the process and ensuring that adequate finance staffing is in place prior to the year-end close. Progress against the submission timeline should be monitored by the CEO and reported to the Board of Directors. Management's Response: Management has created standard operating procedures and instructions in order to adhere to established quarterly and annual deadlines including quarterly board reporting and treasurer review for adherence to deadlines.
Finding No. 2025-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Onondaga Apartments Housing Development Fund Company, Inc. June 30, 2025 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2025 and June 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to a delay in the delivery of audit materials attributable to upper-level management transitions resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Providence House Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Failure to comply with the grant agreement's terms and applicable regulations: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Further, 2 CFR 200.303 requires the Organization to establish and maintain effective internal control over compliance for timely preparation and submission of required reports.
2025-002 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards Funding Agency: U.S. Department of Housing and Urban Development Title: Continuum of Care AL #: 14.267 Award #: 23-002 Award Period: July 16, 2024 – December 31, 2026 Questioned Costs: None Condition For the YSFS’s year ended June 30, 2025, the data collection form was not submitted to the Federal Audit clearinghouse database by March 31, 2026. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause YSFS switched from in-house accounting to an external bookkeeping service. The transition contributed to delays in completing reconciliations, reviewing accounting records, and finalizing financial information in a timely manner. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation YSFS should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
Finding 2025-001: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Agencies: United States Agency for International Development; United States Department of State Federal Programs: All Programs Assistance Listing Numbers: 98.001; 19.801; 98.009; 98.345 Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for Grameen's year ended June 30, 2024 was due to the Federal audit clearinghouse by March 31, 2025. However, the data collection form was submitted on June 6, 2025. Cause: During the 2024 audit process, fieldwork timelines had to be extended to accommodate the time Grameen needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2024 auditor's report(s) were dated June 23, 2025. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None, as this is an administrative requirement. Context: As a result of delays in the completion of the 2024 audit, the single audit reporting package for the year ended June 30, 2024, was not submitted timely. Identification as a Repeat Finding, if Applicable: Refer to finding 2024-001. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
2025-003 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: U.S. Department of the Treasury Program: COVID 19 - Coronavirus State & Local Fiscal Recovery Fund AL #: 21.027 Award #: Not Applicable, Not Available, and CSLFRF-DFA_DAC-22-ZG1024 Award Period: July 16, 2024 – December 31, 2026, June 23, 2024 - October 31, 2026, and October 5, 2022 – June 30, 2025 Questioned Costs: None Funding Agency: U.S. Department of Homeland Security Program: Staffing for Adequate Fire and Emergency Response (SAFER) Grant AL #: 97.083 Award #: FEMA EWM-2021-FF-00696 and FEMA EMW-2022-FF-01079 Award Period: June 23, 2023 – June 24, 2027, March 13, 2024 – March 27, 2027 Questioned Costs: None Condition For the County’s year ended June 30, 2025, the data collection form was not submitted to the Federal Audit clearinghouse database by March 31, 2026. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County’s implementation of the new ERP system resulted in challenges related to system configuration, data conversion, and staff familiarity with the new system. Additionally, the County experienced significant staffing changes within the Finance Department during the transition period, which contributed to delays in completing reconciliations, reviewing accounting records, and finalizing financial information in a timely manner. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
Criteria: According to 2 CFR 200.512, the Single Audit report must be submitted to the Federal Audit Clearinghouse within 30 days of the completion of the audit, but no later than nine months after the end of the audit period. The failure to comply with this requirement constitutes noncompliance with federal regulations. Condition: During our audit of the Organization for the year ending June 30, 2025, it was noted that the Uniform Guidance report, specifically the Single Audit report, was not filed within the required time frame. The report, which was due on March 31, 2026, was submitted on June 26, 2026. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. Effect: The late submission of the report resulted in noncompliance with federal reporting requirements under the Uniform Guidance, which could have implications for future funding, as well as increased risk of audit scrutiny. This delay also impacted the timeliness of the Federal Audit Clearinghouse’s ability to review and process the report, potentially delaying subsequent funding releases or audits. Recommendation: We recommend that the Organization implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include: - Developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting. - Assigning responsibility for tracking and ensuring timely submission of reports. Additionally, we suggest that the Organization conduct a root cause analysis to address any underlying issues and implement corrective actions to prevent future delays. Management's Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.
FINDING REFERENCE NUMBER 2025-009 FEDERAL PROGRAMS ALL MAJOR PROGRAMS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING INTERNAL CONTROL AND COMPLIANCE – SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDE did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2025 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDE was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. This is a systemic deficiency. On March 2026, PRDE requested a waiver to US Department of Education, establishing why the Single Audit might not be issued on or before the due date, but no response was received. STATEMENT OF CAUSE The PRDE was obtaining all required data for the Programs ALN 97.036 and 14.228; and validating all required information as the Compliance Supplement 2025 and the Uniform Guidance version of 2024 requires. The Compliance Supplement was issued on November 27, 2025, affecting the timing of the SEFA preparation in accordance with the requirements. POSSIBLE ASSERTED EFFECT The PRDE 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. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference Number 2024-010). RECOMMENDATION We recommend the PRDE maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDE should continue the implementation of internal controls in accordance with the Uniform Guidance.
Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2024-003. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2025. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2025 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
2025-001 - Untimely Federal Reporting and Audit Submission Program/Cluster: Health Center Program Cluster Grant#: H80CS00645-23-00/H8LCS50547-01-00 Grant Period: Year Ended June 30, 2025 Federal Agency: U.S. Department of Health and Human Services Criteria: Per the requirements contained in 2 CFR 200.512 (a), the auditee is responsible for submitting the data collection form and the reporting package, including the auditor’s reports, within the earlier of 30 days after receipt of the auditors’ report or nine months after the end of the audit period to the Federal Audit Clearinghouse (“FAC”). Condition: The Organization did not maintain effective controls to ensure required Federal reporting was submitted timely. Specifically, the Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse by the required deadline. Cause: The Organization lacked sufficiently designed and/or operating controls over Federal reporting deadlines, including timely monitoring of due dates, assignment of responsibility, and supervisory review to ensure completion and submission of required reports and the Single Audit reporting package within required timeframes. Effect: Failure to submit the FAC reporting package timely constitutes noncompliance with Federal reporting requirements and increases the risk that Federal agencies, pass-through entities, and other users do not receive required information on a timely basis for oversight and funding decisions. Repeated or systemic untimely reporting may also subject the Organization to increased oversight or other grantor follow-up. Questioned Costs: No questioned costs identified. Context: The Organization was subject to the Single Audit requirements for the year ended June 30, 2025 because it expended federal awards in excess of the Uniform Guidance threshold. Submission of the reporting package to the FAC is a required element of the Organization’s federal reporting responsibilities and is necessary for federal agencies and pass-through entities to access the audit results and monitor corrective action. This sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: We recommend management design and implement controls over Federal reporting submissions including assigning a responsible individual for FAC submissions, maintaining a compliance calendar with the statutory due date and intermediate milestones, requiring documented supervisory review of the completed data collection form and applicable reporting package before submission, and retaining evidence of timely submission and acceptance by the FAC and awarding agency. Views of Responsible Officials: See management corrective action plan attached.
Requirement: Compliance Requirement: Type of finding: Statement of Condition Criteria Cause of Condition Effect of Condition Recommendation Questioned Costs Prior Year Finding View of Responsible Official and Planned Corrective Action Plan Implementation Date Responsible Person All Mayor Programs and Cluster Single Audit Act Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) 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. 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). Due to the delay in the preparation of the financial statements, the Municipality did not comply with the requirements established in the Uniform Guidance. The Municipality could be sanctioned by the Federal government and pass-through agencies for the noncompliance of this requirement. 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. None This is a new finding. We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement. During the 2026-2027 fiscal year. Mrs. Yadira Pereira Nieves, Finance Director
Condition The Education Alliance did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the March 31, 2026, deadline. Criteria Based on requirements set forth by 2 CFR section 200.512(a), the Education Alliance is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse (FAC) by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. 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 federal grant accounting, including inadequate controls over grant accounting and revenue recognition 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 section 200.512(a). This resulted in noncompliance with federal regulations. Questioned Costs No questioned costs were identified. Recommendation We recommend the Education Alliance complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Management Response Management will coordinate with external auditors to ensure timely completion of the audit and to ensure compliance with 2 CFR 200.512 requirements.
Finding 2025-001: Untimely Submission of the 2025 Single Audit Reporting Package Significant Deficiency and noncompliance Repeat Finding: Yes (2024-001) Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2025. Criteria: Uniform Guidance 2 CFR 200.512, Report Submission, requires that each organization’s audit must be completed and the data collection form and reporting package 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 Single Audit reporting package for the Cooperative’s fiscal year ended June 30, 2025 should have been submitted to the Federal Audit Clearinghouse by March 31, 2026. Cause: The audit team experienced delays and did not have sufficient resources to complete the audit timely in addition to various delays in processing the related audit requests. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Recommendation: To ensure compliance with Federal regulations, we recommend the Cooperative develop additional steps so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: The Cooperative acknowledges the finding regarding the untimely submission of the Single Audit reporting package. The delay was attributable to circumstances outside of the Cooperative’s control, specifically delays in the completion of the audit by the independent auditors. Nevertheless, the Cooperative recognizes its responsibility for ensuring compliance with federal reporting requirements. To reduce the risk of future delays, the Cooperative will enhance communication and monitoring procedures with its independent auditors throughout the audit process. Management will establish interim status meetings, monitor key audit milestones, and request periodic updates on the auditors’ progress to identify and address potential delays as early as possible. In addition, the Cooperative will document these monitoring efforts and maintain a timeline of critical reporting deadlines. Management believes these measures will strengthen oversight of the audit process and help ensure the timely submission of all required elements of the Single Audit reporting package.
Finding No: 2025-005 – Late filing of data collection form and reporting package Federal Programs ALN 20.106, Airport Improvement Program ALN 97.036, Disaster Grants - Public Assistance (Presidentially Declared Disasters) ALN 21.027, Coronavirus State and Local Fiscal Recovery funds Name of Federal Agency U.S. Department of Transportation - Federal Aviation Administration U.S. Department of Homeland Security U.S Department of Treasury Category Internal Control/Compliance; Significant Deficiency Compliance Requirement Reporting Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Authority did not submit the required data collection form and reporting package within the required period by March 31, 2026 (9 months after the end of fiscal year). Puerto Rico Ports Authority (A Component Unit of the Commonwealth of Puerto Rico) Schedule of Findings and Questioned Costs – (Continued) Year Ended June 30, 2025 - 99 - Part III – Federal Award Findings and Questioned Costs – (continued) Finding No: 2025-005 – Late filing of data collection form and reporting package – (continued) Cause The Authority did not comply with this requirement since the audit of its financial statements, and accordingly its reporting package and procedures, were not ready to be released by the due date. Such delay was mainly attributed to the Authority having difficulties with its timely monthly closings due to its limited personnel in the area of Accounting and Federal Funds Affairs Division. This was enhanced by the early retirement program established under Act No. 80 of August 3, 2020 – “Law for Incentivized Retirement Program and Justice for Our Servants” (Act No. 80) mentioned in findings 2024-003 and 2024-004. Effect Federal grantors were prevented from being informed on a timely basis of the current and previous audits findings, recommendations and corrective action being taken by the Authority. Also there has been a late disclosure about the Authority’s operating results. Consequently, any action, further requirements or request of support from the federal grantor could not be executed on a timely basis or not executed at all. Context The complete audit reporting package including the Data Collection Form, which is an annual requirement, was filed after the corresponding due date. Identification of a repeat finding This is a repeat finding from the immediate previous audit, Finding 2024-005. Questioned costs. None Puerto Rico Ports Authority (A Component Unit of the Commonwealth of Puerto Rico) Schedule of Findings and Questioned Costs – (Continued) Year Ended June 30, 2025 Part III – Federal Award Findings and Questioned Costs – (continued) Finding No: 2025-005 – Late filing of data collection form and reporting package – (continued) Recommendation We recommend to the Authority to establish a reporting and filing schedule with the Federal Affairs Division to review filing of required annual reporting in order to ascertain that all team members be aware of due dates, including any extensions, if applicable. Such scheduling must be shared to the corresponding officials at the central government in charge of providing the necessary financial information to be included as part of the Authority’s financial statements. Also, the Authority should evaluate the necessity of additional personnel in the area of Accounting and Federal Funds Affairs Division. In addition, we recommend management to recruit new personnel to assist in the financial reporting process. Such personnel might come from contracting outsourced third-party providers or hiring new or training current personnel to assist in the financial reporting process. Views of responsible officials and planned corrective actions We agreed with the auditors’ finding and recommendation. See
Finding 2025-001: Late Data Collection Form Filing Federal Grantor U.S. Department of Treasury Pass-Through Grantor Illinois Department of Human Services; The City of Chicago Department of Public Health; Cook County; Illinois Department of Healthcare and Family Service Federal Assistance Listing Number ALN: 21.027 Program Title COVID-19: Coronavirus State and Local Fiscal Recovery Funds Contract Number FCSCH06325, 258587/302212, HCBS200025 Award Year 2024-2025 Criteria 2 CFR 200.512(a) 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(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2025, will be filed after the March 31, 2026, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in Envision Unlimited not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2026. Questioned Costs: None identified. Context: None Repeat Finding: Yes Recommendation: We recommend that Envision Unlimited implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding Reference: 2025-02 Federal Program/Cluster: 93.569 – Community Services Block Grant (CSBG) Criteria: The Uniform Guidance requires that the Single Audit be submitted to the Federal Audit Clearinghouse within nine months after the end of the fiscal year. Condition: The Single Audit was submitted to the Federal Audit Clearinghouse more than nine months after the fiscal year-end, in violation of §2 CFR 200.512 and the Uniform Guidance. Cause: The organization did not meet the statutory deadline for submission, 21 Effect: The late submission is a procedural noncompliance that does not necessarily affect the accuracy of the financial statements, but it is a material procedural deficiency under the Uniform Guidance because it relates to the timely reporting of compliance information. Recommendation: • Ensure all Single Audits are completed and submitted within the required deadlines. • Establish a compliance calendar with reminders for the 9-month submission window. • Train finance and compliance staff on the importance of meeting these deadlines. Views of responsible officials: The Organization agrees with this finding.
Statement of Condition Grand Prairie Services and Affiliates was unable to provide timely year-end trial balances in accordance with U.S. GAAP and therefore did not submit its audited financial statements, SEFA, and other required information to the Federal Audit Clearinghouse by the required due dates. Criteria Grand Prairie Services and Affiliates is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and Uniform Guidance reports to the Federal Audit Clearinghouse. All items are required to be submitted to the Federal Audit Clearinghouse within nine (9) months after Grand Prairie Services and Affiliates’s fiscal year-end. Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements required for submission. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts, including performing an analysis of receivables under ASC 326 to measure allowance for credit losses in accordance with U.S. GAAP. Reconciling items should be investigated and resolved in a timely manner. All of the aforementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Cause The Organization did not maintain an effective process to ensure timely preparation and submission of required Federal reporting. The primary cause of the delayed submission was the Organization’s inability to close its books timely at fiscal year-end. The absence of formal month-end and year-end close procedures, including insufficient account reconciliation schedules, undefined close deadlines, and a lack of monitoring controls, prevented the accounting department from producing accurate and complete financial data within the timeframes necessary to support a timely audit. The Organization also lacked formal procedures for evaluating the collectibility of aged accounts receivable in accordance with ASC 326 as part of the close process. Specifically, there were no defined criteria or controls requiring review of balances aged beyond 180 days or outstanding for multiple years, and no systematic process for incorporating historical collection experience or current conditions into the allowance estimate under U.S. GAAP. Without a reliable and repeatable close process, the audit could not commence or progress on schedule, creating delays throughout the entire financial reporting cycle. In addition to this, there were broader deficiencies in planning, coordination, and monitoring of the audit and financial reporting process, including a lack of defined timelines, insufficient tracking of deliverables, and inadequate controls to identify and address delays. Additionally, personnel turnover within the accounting department and limited process documentation contributed to the Organization’s inability to meet reporting deadlines. Effect Noncompliance with financial reporting deadlines could cause funding sources for Grand Prairie Services and Affiliates to suspend funding until compliance is achieved. Questioned Costs None noted. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation Management should establish and implement formal procedures to ensure timely completion and submission of required Federal reporting. As a foundational step, management should develop and enforce a formal month-end and year-end close process that includes defined close deadlines, assigned responsibilities for each close task, a documented reconciliation checklist, and supervisory review controls to ensure the books are closed accurately and on schedule prior to the commencement of the annual audit. Without a reliable close process, downstream reporting timelines cannot be met. In addition to close procedures, management should implement a documented audit timeline aligned with Federal reporting deadlines, including defined roles and responsibilities and monitoring controls to track progress and escalate delays. Management should also enhance process documentation and cross-training to mitigate the impact of personnel changes and support continuity of the reporting process. Management should also establish formal policies and procedures for estimating the allowance for credit losses in accordance with ASC 326. Such procedures should include a defined aging review process that specifically addresses balances aged beyond 180 days and receivables outstanding for multiple years, a documented methodology for incorporating historical collection rates and current economic conditions into the estimate, and a supervisory review and approval control over the allowance calculation prior to financial statement issuance. These controls should be performed as a routine component of the year-end close process to ensure the allowance is complete, supportable, and consistently applied. View of Responsible Officials Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by required due dates.
Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Assistance Listing Number: 97.036 Federal Agency: U.S. Department of Homeland Security Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Questioned Costs: None Criteria: 2 CFR Part 200.512 requires that, for non-federal entities, “The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.” Condition: The federal reporting deadline for the Single Audit reporting package was March 31, 2026; however, the Medical Center did not submit its Single Audit Reporting Package by that date. Cause: The Medical Center was unable to complete the single audit by the deadline due to delays in completing the financial statement audit related to debt covenant compliance complications. This resulted in the late submission of the Single Audit reporting package. Effect: Without accurate and timely reporting, the funding agencies are unable to properly oversee the expenditure of Federal awards. Recommendation: We recommend that management implement processes and procedures to ensure compliance with audit deadlines. View of Responsible Official: Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Finding 2025-001 (Repeat finding 2024-001) – All Federal Programs Noncompliance - Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2025 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management delays for audit readiness have resulted in the audit being delayed. Effect – By not submitting information to the Federal Audit Clearinghouse on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2025 should have been submitted to the Federal Audit Clearinghouse by March 31, 2026. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response: The Organization will process the submission for the year ended June 30, 2026 prior to March 31, 2027 and meet the deadline of submission within 30 days from receipt of the auditor’s report. The Finance Manager and Executive Director will review the calendar each year to remain in compliance.
Finding 2025-001 Lack of Internal Controls over Reporting and Noncompliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program(s): Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Assistance Listing Number(s): 14.251 Award Number: B-23-CP-AK-0008 Award Years: 2025 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 2 CFR Part 200, Subpart F, Section 200.512, SCC is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition and Context: The Form SF-SAC for the fiscal year ended June 30, 2025 was not filed timely. Cause: The audit was not completed on time to file the form. This was due to a delay in financial close and reporting as well as not timely remitting audit documentation to the auditors. Effect: SCC was not within compliance with recording requirements. Repeat Finding: This is not a repeat finding and is considered an isolated occurrence. Questioned Costs: None reported. Recommendation: We recommend that SCC implement internal control procedures to ensure the timely closing of books and records to ensure timely submission of the Form-SF SAC in the future. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding Number: 2025-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 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, for Fiscal Year June 30, 2024, was not submitted until September 17, 2025, which was past the nine-month deadline of April 30, 2025. Cause and Effect: The June 30, 2024 audit was not completed until June 27, 2025. As a result, the audit for June 30, 2024 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, as well as having the audit completed prior to the nine month deadline. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward. Repeat Finding: 2024-001
Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2025. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2026 and 2027. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were structural and personnel changes within the Organization that caused delays in concluding the audit on a timely basis. Repeat Finding: Yes Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.