Finding Number: 2022 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2022 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2021 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding No. 2022–006 – Audit Requirements for Auditees – Report Submission Federal Program ALN 21.019 Coronavirus Relief Fund – COVID – 19 ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund - ARP Act ALN 93.498 Provider Relief Fund – CARES Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services U.S Department of Homeland Security Pass-through Entity Puerto Rico Department of Treasury Central Office of Recovery Reconstruction and Resiliency (COR3) Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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 auditors’ 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”. Condition The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that has granted funds to the Corporation may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2022. Identification of a repeat finding This is not a repeat finding from immediate previous audit. Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 89 to 98.
Finding No. 2022–006 – Audit Requirements for Auditees – Report Submission Federal Program ALN 21.019 Coronavirus Relief Fund – COVID – 19 ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund - ARP Act ALN 93.498 Provider Relief Fund – CARES Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services U.S Department of Homeland Security Pass-through Entity Puerto Rico Department of Treasury Central Office of Recovery Reconstruction and Resiliency (COR3) Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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 auditors’ 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”. Condition The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that has granted funds to the Corporation may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2022. Identification of a repeat finding This is not a repeat finding from immediate previous audit. Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 89 to 98.
Finding No. 2022–006 – Audit Requirements for Auditees – Report Submission Federal Program ALN 21.019 Coronavirus Relief Fund – COVID – 19 ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund - ARP Act ALN 93.498 Provider Relief Fund – CARES Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services U.S Department of Homeland Security Pass-through Entity Puerto Rico Department of Treasury Central Office of Recovery Reconstruction and Resiliency (COR3) Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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 auditors’ 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”. Condition The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that has granted funds to the Corporation may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2022. Identification of a repeat finding This is not a repeat finding from immediate previous audit. Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 89 to 98.
Finding No. 2022–006 – Audit Requirements for Auditees – Report Submission Federal Program ALN 21.019 Coronavirus Relief Fund – COVID – 19 ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund - ARP Act ALN 93.498 Provider Relief Fund – CARES Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services U.S Department of Homeland Security Pass-through Entity Puerto Rico Department of Treasury Central Office of Recovery Reconstruction and Resiliency (COR3) Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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 auditors’ 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”. Condition The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that has granted funds to the Corporation may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2022. Identification of a repeat finding This is not a repeat finding from immediate previous audit. Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 89 to 98.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 SFSAC Submission Condition – The District did not file the June 2022 data collection form within the prescribed timeframe set forth by the Office of Management and Budget. Criteria – The Office of Management and Budget (OMB) Title 2 Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause – The audit for fiscal year ended June 30, 2022, was not completed until January 10, 2024. Effect – The District cannot be considered a low-risk auditee for the year ended June 30, 2023. Recommendation – Ensure that the audit is completed in time for the submission deadline in future audit years. Client Response – The District is aware of the importance of filing the data collection forms within the prescribed amount of time and is working to file timely for the fiscal year end 2023 audit.
2022-005 Internal Controls and Compliance over Reporting (Significant Deficiency) Criteria or Specific Requirement: The School is responsible for establishing and maintaining internal controls over financial reporting, including general ledger controls and compliance requirements over federal funding that are adequate to ensure that a material misstatement would be prevented and/or detected. Additionally, the School is required to report cumulative program outlays and program income on the Federal Financial, SF-425 (7 CFR § 2500.046). Quarterly reports are required to be submitted no later than 30 days after the end of each reporting period. Annual reports are required to be submitted no later than 90 days at the end of each reporting period. In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The School did not have adequate controls in place over financial reporting including revenues and federal reporting compliance. Cause: There was turnover in School personnel and a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The School was not in compliance with federal regulations and guidelines. Auditor's Recommendation: The School should ensure adequate reviews of revenue reporting are conducted to ensure amounts are recorded in the correct fiscal year. In addition, the School should maintain documentation to support the appropriate and timely submission of the Federal Financial Report, SF-425 and implement internal controls to ensure timely completion of the single audit. Management Response: Management agrees with the auditor's finding. Internal Controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced Principal to oversee the operations of the business office. Anticipated Completion Date: June 30, 2023. Responsible Party: Delores Noble, Principal. Amber Wauneka, Consultant with Homeland Business Services.
2022-005 Internal Controls and Compliance over Reporting (Significant Deficiency) Criteria or Specific Requirement: The School is responsible for establishing and maintaining internal controls over financial reporting, including general ledger controls and compliance requirements over federal funding that are adequate to ensure that a material misstatement would be prevented and/or detected. Additionally, the School is required to report cumulative program outlays and program income on the Federal Financial, SF-425 (7 CFR § 2500.046). Quarterly reports are required to be submitted no later than 30 days after the end of each reporting period. Annual reports are required to be submitted no later than 90 days at the end of each reporting period. In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The School did not have adequate controls in place over financial reporting including revenues and federal reporting compliance. Cause: There was turnover in School personnel and a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The School was not in compliance with federal regulations and guidelines. Auditor's Recommendation: The School should ensure adequate reviews of revenue reporting are conducted to ensure amounts are recorded in the correct fiscal year. In addition, the School should maintain documentation to support the appropriate and timely submission of the Federal Financial Report, SF-425 and implement internal controls to ensure timely completion of the single audit. Management Response: Management agrees with the auditor's finding. Internal Controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced Principal to oversee the operations of the business office. Anticipated Completion Date: June 30, 2023. Responsible Party: Delores Noble, Principal. Amber Wauneka, Consultant with Homeland Business Services.
2022-005 Internal Controls and Compliance over Reporting (Significant Deficiency) Criteria or Specific Requirement: The School is responsible for establishing and maintaining internal controls over financial reporting, including general ledger controls and compliance requirements over federal funding that are adequate to ensure that a material misstatement would be prevented and/or detected. Additionally, the School is required to report cumulative program outlays and program income on the Federal Financial, SF-425 (7 CFR § 2500.046). Quarterly reports are required to be submitted no later than 30 days after the end of each reporting period. Annual reports are required to be submitted no later than 90 days at the end of each reporting period. In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The School did not have adequate controls in place over financial reporting including revenues and federal reporting compliance. Cause: There was turnover in School personnel and a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The School was not in compliance with federal regulations and guidelines. Auditor's Recommendation: The School should ensure adequate reviews of revenue reporting are conducted to ensure amounts are recorded in the correct fiscal year. In addition, the School should maintain documentation to support the appropriate and timely submission of the Federal Financial Report, SF-425 and implement internal controls to ensure timely completion of the single audit. Management Response: Management agrees with the auditor's finding. Internal Controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced Principal to oversee the operations of the business office. Anticipated Completion Date: June 30, 2023. Responsible Party: Delores Noble, Principal. Amber Wauneka, Consultant with Homeland Business Services.
2022-005 Internal Controls and Compliance over Reporting (Significant Deficiency) Criteria or Specific Requirement: The School is responsible for establishing and maintaining internal controls over financial reporting, including general ledger controls and compliance requirements over federal funding that are adequate to ensure that a material misstatement would be prevented and/or detected. Additionally, the School is required to report cumulative program outlays and program income on the Federal Financial, SF-425 (7 CFR § 2500.046). Quarterly reports are required to be submitted no later than 30 days after the end of each reporting period. Annual reports are required to be submitted no later than 90 days at the end of each reporting period. In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The School did not have adequate controls in place over financial reporting including revenues and federal reporting compliance. Cause: There was turnover in School personnel and a lack of established internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: The School was not in compliance with federal regulations and guidelines. Auditor's Recommendation: The School should ensure adequate reviews of revenue reporting are conducted to ensure amounts are recorded in the correct fiscal year. In addition, the School should maintain documentation to support the appropriate and timely submission of the Federal Financial Report, SF-425 and implement internal controls to ensure timely completion of the single audit. Management Response: Management agrees with the auditor's finding. Internal Controls did not exist during the audit period due to lack of staff in the business office and lack of understanding in the administration staff. The school has since hired a consulting firm to assist with following the existing policies and procedures. The school also has hired an experienced Principal to oversee the operations of the business office. Anticipated Completion Date: June 30, 2023. Responsible Party: Delores Noble, Principal. Amber Wauneka, Consultant with Homeland Business Services.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-002 - U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Market Interest Rate, Assistance Listing #14.155 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Prior management oversight. Context: The engagement letter for the audit was executed after the required due date for the required reporting package to the Federal Audit Clearinghouse (FAC). Questioned Costs: N/A Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reported package are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: The board of directors acknowledge that the data collection form for the year ended June 30, 2022 is past the required due date. Effective June 1, 2023, the board of directors contracted with a new management company. The new management company will ensure the data collection forms are submitted electronically to the FAC each fiscal year.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.
Criteria/Context: 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. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2022. Condition/Finding: The Single Audit package for the City’s fiscal year ended June 30, 2022 should have been submitted to the Federal Audit Clearinghouse by March 31, 2023. The City missed the nine month filing deadline, making the filing for 2022 late. Cause: The cause is the lack of effective controls over financial reporting resulted in delays in both the Financial Statement Audit and Single Audit. Effect or Potential Effect: This can result in an inaccurate amount reported in the SEFA, SESA, 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. Recommendation: We recommend the City evaluate the process and design of internal controls over financial reporting, including the SEFA and SESA, in order to ensure readiness for the audit and to avoid late filing of the data collection form. Views of Responsible Officials: Management agrees with the finding Questioned Costs: None Context: The June 30, 2022 Single Audit package.