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.
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.
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.
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.
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.