Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.
Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.
Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.
Finding 2022-002 Internal Control over Timely Filing of Data Collection Form ALN 16.575 Crime Victim Assistance Condition: During audit procedures, we noted the audit report and additional reports required under GAO Yellow Boo and the Uniform Guidance were due Mach 30, 2023, nine months after the fiscal year end. The Organization filed the required reports in October 2023. Cause: The Organization has not had a Single Audit previously. They received CARES related funding to provide essential necessary emergency services. Additional funding and responsibilities cause stress on the personnel resources available, resulting in inadvertent delays. Additionally, the Organization was 15% over and 6% under the threshold for the years ended December 31, 2022 and 2021. Delays in receiving accurate information regarding the portion of federal funding led to delays in determining the correct audit to be performed. Criteria: Uniform Guidance 2 CFR 200.512(a) “§ 200.512 Report submission. (a) General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Effect: The Organization is out of compliance with required Federal filing guidelines. Recommendations: The requirements to receive Federal funding should be followed and required reports filed timely. Management’s response: PiPE will work with accounting consultants and audit contractors to file required financial reports in a timely manner, and will work internally with programs for narrative reports to be filed timely.
Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. 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 required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. 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 required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. 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 required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. 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 required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. 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 required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, within the established due date.
Finding Number 2022-01 Federal programs: All Major programs Category: Internal control / Compliance Condition: Data Collection Form and Single Audit reporting package corresponding to year ended June 30, 2021, were not submitted within the established due date. The report was due by September 30, 2022, as extended by OMB Memorandum M-21-20. A similar finding was reported last year as item 2021-01. 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 required to timely complete the financial statements audit was not available. Effect: Data Collection Form and Single Audit reporting package were not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None. Recommendation: Data Collection Form and Single Audit reporting package shall be submitted by the established due date. Management’s Response: The Authority did not receive in a timely manner the information from the Employee Retirement System of the Commonwealth of Puerto Rico to properly recognize the pension liability, delaying the issuance of the financial statements. The Central Government, throughout the Department of Treasury has established a task force in order to maximize the efforts to timely issue the actuarial valuation report from the Employee Retire System and the Audited Financial Statements of the Commonwealth of Puerto Rico, which will provide to the Authority with the corresponding information in a timely manner. Additionally, the Authority is not exempt of the lack of resources resulting in delays in the process. The Authority expects to issue and submit the 2023 financial statements and single audit reports by June 2024. For subsequent fiscal years the Authority expect to issue its financial statements and single audit reports, 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 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 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 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 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 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 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 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.