Schedule of Current Year Findings and Questioned Costs For the Year Ended June 30, 2022 Finding 2022-001 Programs: All Type of Finding: Noncompliance and Significant Deficiency Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form Repeat Finding: Yes Condition: The Data Collection Form for the year ended June 30, 2022 was due for submission to the Federal Audit Clearing House by March 31, 2023 and was not submitted by that date. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: Dayspring was not able to complete the audit and obtain the waiver timely enough to meet the deadline. Effect: Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner. Questioned Costs: None. Recommendation: We recommended that Dayspring develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor?s reports, or nine months after the end of the audit period. Finally, we also recommend that Dayspring ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting. Management?s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
Schedule of Current Year Findings and Questioned Costs For the Year Ended June 30, 2022 Finding 2022-001 Programs: All Type of Finding: Noncompliance and Significant Deficiency Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form Repeat Finding: Yes Condition: The Data Collection Form for the year ended June 30, 2022 was due for submission to the Federal Audit Clearing House by March 31, 2023 and was not submitted by that date. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: Dayspring was not able to complete the audit and obtain the waiver timely enough to meet the deadline. Effect: Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner. Questioned Costs: None. Recommendation: We recommended that Dayspring develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor?s reports, or nine months after the end of the audit period. Finally, we also recommend that Dayspring ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting. Management?s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
Schedule of Current Year Findings and Questioned Costs For the Year Ended June 30, 2022 Finding 2022-001 Programs: All Type of Finding: Noncompliance and Significant Deficiency Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form Repeat Finding: Yes Condition: The Data Collection Form for the year ended June 30, 2022 was due for submission to the Federal Audit Clearing House by March 31, 2023 and was not submitted by that date. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: Dayspring was not able to complete the audit and obtain the waiver timely enough to meet the deadline. Effect: Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner. Questioned Costs: None. Recommendation: We recommended that Dayspring develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor?s reports, or nine months after the end of the audit period. Finally, we also recommend that Dayspring ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting. Management?s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
Finding 2022-007 Programs: All Significant Deficiency and Noncompliance Over Reporting Repeat Finding: Yes Condition: The City's single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form 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. Cause: The City does not maintain a centralized grant accounting function or standardized policies and procedures, including requirements to periodically submit and reconcile expenditures; instead, each department maintains its own grant information. The lack of submission of grant documents and accurate information by the various agencies and departments to Finance weakens internal controls over grant reporting and hinders the ability of Finance to accurately prepare the schedule of expenditures of Federal awards. Internal controls over financial reporting should be designed to prevent, detect or correct errors in a timely manner. Without adequate controls, the City cannot provide reasonable assurance that the schedule of expenditures of Federal awards is fairly presented. Controls have not been established by the City to ensure complete and accurate reporting for the Schedule for the 2022 fiscal year. Effect: The City was not in compliance with Uniform Guidance. Questioned Costs: None. Recommendation: We recommend that Finance establish policies and procedures to ensure that the Federal funds are properly identified and reported accurately in the Schedule in accordance with Uniform Guidance requirements. We also recommend that individuals responsible for administering Federal assistance programs with the City receive training in grant administration. Finding 2022-007 (continued) Auditee Response and Corrective Action Plan: Management agrees with the finding. Refer to the corrective action plan on current findings in Part V of this report. Auditor?s Conclusion: Finding remains as stated.
2022-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. View of Responsible Officials: There is no disagreement with this audit finding. The District has implemented policies and procedures to ensure that the audit is reported and submitted timely in subsequent periods. Repeat Finding: No. Contact person: Anna-Marie Perry, Business Manager
2022-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. View of Responsible Officials: There is no disagreement with this audit finding. The District has implemented policies and procedures to ensure that the audit is reported and submitted timely in subsequent periods. Repeat Finding: No. Contact person: Anna-Marie Perry, Business Manager
2022-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. View of Responsible Officials: There is no disagreement with this audit finding. The District has implemented policies and procedures to ensure that the audit is reported and submitted timely in subsequent periods. Repeat Finding: No. Contact person: Anna-Marie Perry, Business Manager
2022-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. View of Responsible Officials: There is no disagreement with this audit finding. The District has implemented policies and procedures to ensure that the audit is reported and submitted timely in subsequent periods. Repeat Finding: No. Contact person: Anna-Marie Perry, Business Manager
2022-006 Late Audit Submission Programs: Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. View of Responsible Officials: There is no disagreement with this audit finding. The District has implemented policies and procedures to ensure that the audit is reported and submitted timely in subsequent periods. Repeat Finding: No. Contact person: Anna-Marie Perry, Business Manager
2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED Federal Program Information Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Non-compliance Condition NMACD did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Update for fiscal year 2022 vs. fiscal year 2021: Management was able to file the fiscal year data collection form approximately four months earlier than the previous year, however, it was still almost five months past the statutory deadline. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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. Effect Late reporting could cause additional oversight or restriction by grantors. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED Federal Program Information Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Non-compliance Condition NMACD did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Update for fiscal year 2022 vs. fiscal year 2021: Management was able to file the fiscal year data collection form approximately four months earlier than the previous year, however, it was still almost five months past the statutory deadline. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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. Effect Late reporting could cause additional oversight or restriction by grantors. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
2022-002 (2021-004) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE - REPEATED Federal Program Information Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Non-compliance Condition NMACD did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Update for fiscal year 2022 vs. fiscal year 2021: Management was able to file the fiscal year data collection form approximately four months earlier than the previous year, however, it was still almost five months past the statutory deadline. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit 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. Effect Late reporting could cause additional oversight or restriction by grantors. Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding 2022-004 ? Reporting (Compliance; Internal Control Over Compliance) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Criteria: 2 CFR section 200.512 requires that an non-federal entity?s single audit and data collection form must be submitted within the earlier of thirty days after the receipt of the auditor?s report or nine months after the end of the audit period. Condition: UCAP?s audited financial statements for the June 30, 2022 year-end were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Context: This is a condition identified based on review of Uniform Guidance requirements. Questioned Cost: $ 0 Cause: During FY2022, the pass-through entity agreed to allow UCAP to capture more costs under CSBG Cares supplemental funds, which resulted in heavy workload in reconciliations and consequently the report being submitted late. Effect: The program is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Identification of a Repeat Finding: This is not a repeat finding in the immediately prior audit. Recommendation: We recommend that UCAP works to have reconciliations completed on a timely basis and have its audits completed timely in the upcoming year to comply with federal guidelines. Views of Responsible Officials and Planned Corrective Action Plan: During the year ended 6/30/22, UCAP received additional funding due to the Cares Act. As such, the organization had an obligation to spend all funds by 9/30/22. Each of the funding sources had different sunset dates. In an effort to recapture costs, the organization went back to March 2020, the date the grant first was granted in order to recapture costs that were not previously captured under the CARES program. The Fiscal Manager?s start date was August 2020, seven months after the grant was implemented. This was an effort to use all excess Cares funding. This affected the expenditures for the year, the amounts due from grantors and the deferred revenue accounts. In turn, this affected the timely closing of the books. Planned Corrective Action: UCAP has implemented measures to ensure that there is no delay in financial reporting in the future. Responsible Official: Maryland Hutchinson, Fiscal Manager. Anticipated Completion Date: This will be complete by 6/30/2023 and will be reflected in the upcoming year-end
Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements: Federal Agency: U.S. Department of Commerce Federal Program: 11.300 Investments for Public Works and Economic Development Facilities Grant Number: 07-01-07499 Award Year: 2022 Type of Finding: Significant Deficiency/Noncompliance Opinion: Unmodified Condition: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months, plus any extensions, after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Context: The FAC report was not submitted within the required time period. Cause: Due to delays in the audit of Nome Joint Utilities (Component Unit) the City was unable to complete the audit within the required reporting timeline. Effect: The City is not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: Nome Joint Utilities should complete their audit in a more timely manner so the City can comply with their reporting requirements. Management Response: Management concurs with this finding. See Corrective Action Plan.
Criteria: 2 CFR Section 200.512 (a)(1) states that Boise Bible College, Inc.?s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization?s financial information. Questioned Costs: None. Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.
Section III ? Federal Award Findings and Questioned Costs 2022-003 Data Collection Form Not Filed by Deadline - Compliance-Other Condition: The Data Collection Form was not submitted by the deadline of March 31st, which was nine months after the School?s year-end. Criteria: Per 2 CFR 200.512 related to report submission of the data collection form, ?The audit must be completed?and submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period.? Cause: The School?s audit report was not completed in time for the data collection form to be filed by March 31, 2023. Effect: Untimely filing of the data collection form can cause granting agencies to consider the School to be high-risk. Recommendation: We recommend that increased efforts are made to file the data collection form under Uniform Guidance timely in the future. Response: The School has and will continue to provide data to the audit firm in a timely manner. The audit firm will ensure that the audit report and data collection form are filed timely in the future.