Finding 2022-002: Reportable Finding Considered a Material Weakness ? Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition: The data collection form for the 2022 Single Audit was not submitted within the required timeframe. Cause: The Single Audit was not completed in time to file the data collection form by the deadline due to delays in receiving the required audit support. Effect: The data collection form for the 2022 Single Audit was not submitted within the required timeframe and this data was not timely reported to the government. Repeat Finding: This is not a repeat finding. Recommendation: We recommended that the Organization ensure that they are prepared and have adequate resources and staffing to complete the audit in time to guarantee that the data collection form and reporting package are filed within the required timeframe.
Finding 2022-002: Reportable Finding Considered a Material Weakness ? Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor?s report(s), or nine months after the end of the audit period. Condition: The data collection form for the 2022 Single Audit was not submitted within the required timeframe. Cause: The Single Audit was not completed in time to file the data collection form by the deadline due to delays in receiving the required audit support. Effect: The data collection form for the 2022 Single Audit was not submitted within the required timeframe and this data was not timely reported to the government. Repeat Finding: This is not a repeat finding. Recommendation: We recommended that the Organization ensure that they are prepared and have adequate resources and staffing to complete the audit in time to guarantee that the data collection form and reporting package are filed within the required timeframe.
2022-001 Deadline Exceeded Condition: The District did not meet the deadline for submission of its data collection form and reporting package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2021. The data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors? report or nine months after the end of the audit period. Therefore, the deadline for submission of the required information for the fiscal year ended June 30, 2021, was December 22, 2021. The data collection form and reporting package was not submitted by that date. Criteria: 2 CFR 200.512 Cause: The District engaged its independent audit firm to assist in the preparation and submission of its data collection report and reporting package. The audit firm did not upload the required information, certify as auditors, and submit the certified information until subsequent to the deadline date. Effect: The District did not meet the deadline of 30 calendar days after receipt of the auditors? report. Recommendation: Establish procedures to verify that the data collection form and reporting package have been properly submitted on a timely basis. Response: The District has implemented procedures to monitor communications with its audit firm and the Federal Audit Clearinghouse to ensure timely submission of complete and accurate reports to federal entities.
2022-001 Late Submission Federal Program Information: Federal agency: U.S. Department of Housing and Urban Development, U.S. U.S. Department of Justice Title: Rural Domestic Violence, Dating Violence, Stalking or Sexual Assault and Crime Victim Assistance AL number: 16.589 and 16.575 Award year and number: 2022 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The Organization and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: The Organization will continue to work with the auditor to meet the required deadlines to ensure the audited financial statements are submitted on a timely basis to the federal audit clearinghouse.
2022-001 Late Submission Federal Program Information: Federal agency: U.S. Department of Housing and Urban Development, U.S. U.S. Department of Justice Title: Rural Domestic Violence, Dating Violence, Stalking or Sexual Assault and Crime Victim Assistance AL number: 16.589 and 16.575 Award year and number: 2022 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: None. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing COVID-19 pandemic caused delays that lead to the audit missing the required deadline. Repeat: No Auditor's Recommendation: The Organization and the audit firm should work together to take the necessary steps to ensure that the audited financial statements are submitted within the required timeframe. View of Responsible Officials: The Organization will continue to work with the auditor to meet the required deadlines to ensure the audited financial statements are submitted on a timely basis to the federal audit clearinghouse.
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2022-02: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Housing Voucher Cluster Federal Assistance Listing Number: 14.871/14.879 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA?s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor?s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding No. 2022-001 Audit Requirements for Auditees ? Report Submission Federal program Drinking Water State Revolving Funds Cluster: ALN 66.468 Capitalization Grants for Drinking Water State Revolving Funds Name of federal agency U.S. Environmental Protection Agency (EPA) Pass-through entity Puerto Rico Department of Health Category Compliance/Internal Control Compliance requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), ? 200.512 Report submission (a) (1), ? the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors? report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day?. Condition found The data collection form and the reporting package for the year ended on June 30, 2022 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the EPA may issue warnings and/or impose penalties to the Revolving Fund. Also, the EPA was prevented the use of accurate reporting data, which is critical for the effective administration of the federal program and for EPA budgetary policy analysis. Questioned cost None. Context N/A Identification of a repeat finding This is not a repeat finding from the immediate previous audit. Views of responsible officials and planned corrective actions The management of the Revolving Fund agree with this finding. Please refer to the corrective action plan section on page 44. Recommendation The data collection form and single audit package must be submitted within the required due dates. Also, we strongly suggest the accounting department to take the necessary steps to ensure that senior management receives current and accurate financial information on a timely basis. If it is determined that the department is understaffed, steps should be taken to alleviate this problem so that work can remain current without an undue hardship on any one employee. Once up to date, the accounting staff must consistently provide management with the accurate financial reports and information necessary to effectively manage the Revolving Fund?s operations.
Finding 2022-004: Financial Reporting Timeliness (Uniform Guidance Compliance) Criteria In accordance with 2 CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause This is the first year the Organization has been subject to the Uniform Guidance reporting requirements. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation We recommend the Organization strive to close the year with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The Organization agrees with the auditor's findings. We will coordinate in advance of the audit to make sure we have had our processes reviewed and confirmed to be in compliance with the Uniform Guidance, as well as, have ledgers, bank reconciliations, invoices and receipts properly organized. We will engage the auditor early as well to make sure we are on a path to submit documentation to the Federal Audit Clearinghouse before March 31, 2024.
Finding 2022-004: Financial Reporting Timeliness (Uniform Guidance Compliance) Criteria In accordance with 2 CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause This is the first year the Organization has been subject to the Uniform Guidance reporting requirements. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation We recommend the Organization strive to close the year with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The Organization agrees with the auditor's findings. We will coordinate in advance of the audit to make sure we have had our processes reviewed and confirmed to be in compliance with the Uniform Guidance, as well as, have ledgers, bank reconciliations, invoices and receipts properly organized. We will engage the auditor early as well to make sure we are on a path to submit documentation to the Federal Audit Clearinghouse before March 31, 2024.
Finding 2022-004: Financial Reporting Timeliness (Uniform Guidance Compliance) Criteria In accordance with 2 CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023. Cause This is the first year the Organization has been subject to the Uniform Guidance reporting requirements. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation We recommend the Organization strive to close the year with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. Views of Responsible Officials The Organization agrees with the auditor's findings. We will coordinate in advance of the audit to make sure we have had our processes reviewed and confirmed to be in compliance with the Uniform Guidance, as well as, have ledgers, bank reconciliations, invoices and receipts properly organized. We will engage the auditor early as well to make sure we are on a path to submit documentation to the Federal Audit Clearinghouse before March 31, 2024.
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-002 ? Reporting (Compliance; Internal Control Over Compliance) (Repeat Finding) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
SECTION III ? FINDINGS AND QUESTIONED COSTS ? MAJOR FEDERAL AWARD PROGRAMS AUDIT Finding 2022-002 ? Reporting (Compliance; Internal Control Over Compliance) (Repeat Finding) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2023. This affects all federal programs. Questioned Costs: None. Criteria: 2 CFR ?200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form by a due date that is the earlier of 30 calendar days after receipt of the auditor?s report(s) or nine months after the end of the audit period. Cause: The School District has a limited number of staff to perform financial functions. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management?s views and planned corrective action.
Finding No. 2022-001 Statement of Condition: The Organization has never submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Effect: Noncompliance with Office of Management and Budget regulations. Cause: Unknown. Context: A search of the FAC Single Audit Database produced no records. Recommendation: Management should ensure that the audit is filed with the Federal Audit Clearinghouse by the due date.
Finding No. 2022-001 Statement of Condition: The Organization has never submitted the reporting package and data collection form to the Federal Audit Clearinghouse (FAC). Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Effect: Noncompliance with Office of Management and Budget regulations. Cause: Unknown. Context: A search of the FAC Single Audit Database produced no records. Recommendation: Management should ensure that the audit is filed with the Federal Audit Clearinghouse by the due date.
The Single Audit Reporting Package including the Data Collection Form is required to be submitted to the Federal Audit Clearinghouse nine months after the end of the audit period. Condition: During the course of our audit, we noted the audit for year ended June 30, 2019, has still not been submitted to the Federal Audit Clearinghouse. The required extended due date was September 30, 2020. Cause: It appears the required information was not available to be submitted to the Clearinghouse in a timely manner. Effect: Late submissions indicate an elevated risk for the entity for single audit testing purposes. It also indicates noncompliance with federal law (2 CFR 200.512). Recommendation: The Project should ensure that all filings are done timely and accurately. We recommend the Project continue to try to resolve the required filings for the fiscal year ended June 30, 2019. Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY22 audit will be planned to be completed and submitted in the correct time frame. See Corrective Action Plan.
Criteria: The Single Audit Reporting Package including the Data Collection Form is required to be submitted to the Federal Audit Clearinghouse nine months after the end of the audit period. Condition: During the course of our audit, we noted the audit for year ended June 30, 2019, has still not been submitted to the Federal Audit Clearinghouse. The required extended due date was September 30, 2020. Cause: It appears the required information was not available to be submitted to the Clearinghouse in a timely manner. Effect: Late submissions indicate an elevated risk for the entity for single audit testing purposes. It also indicates noncompliance with federal law (2 CFR 200.512). Recommendation: The Project should ensure that all filings are done timely and accurately. We recommend the Project continue to try to resolve the required filings for the fiscal year ended June 30, 2019. Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame. See Corrective Action Plan.
Criteria: The Single Audit Reporting Package including the Data Collection Form is required to be submitted to the Federal Audit Clearinghouse nine months after the end of the audit period. Condition: During the course of our audit, we noted the audit for year ended June 30, 2019, has still not been submitted to the Federal Audit Clearinghouse. The required extended due date was September 30, 2020. Cause: It appears the required information was not available to be submitted to the Clearinghouse in a timely manner. Effect: Late submissions indicate an elevated risk for the entity for single audit testing purposes. It also indicates noncompliance with federal law (2 CFR 200.512). Recommendation: The Project should ensure that all filings are done timely and accurately. We recommend the Project continue to try to resolve the required filings for the fiscal year ended June 30, 2019. Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY22 audit will be planned to be completed and submitted in the correct time frame. See Corrective Action Plan.
Criteria: The Single Audit Reporting Package including the Data Collection Form is required to be submitted to the Federal Audit Clearinghouse nine months after the end of the audit period. Condition: During the course of our audit, we noted the audit for year ended June 30, 2019, has still not been submitted to the Federal Audit Clearinghouse. The required extended due date was September 30, 2020. Cause: It appears the required information was not available to be submitted to the Clearinghouse in a timely manner. Effect: Late submissions indicate an elevated risk for the entity for single audit testing purposes. It also indicates noncompliance with federal law (2 CFR 200.512). Recommendation: The Project should ensure that all filings are done timely and accurately. We recommend the Project continue to try to resolve the required filings for the fiscal year ended June 30, 2019. Response: We concur with this finding. The board has approved use of a new auditing firm which has improved the timeliness of the audit. The FY21 audit will be planned to be completed and submitted in the correct time frame. See Corrective Action Plan.
SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Significant Deficiency Finding No. 2022-001 U.S. Department of Health and Human Services Child Support Enforcement Title IV-D Federal Assistance Listing Number 93.563 Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition We noted that the Department has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended June 30, 2022, within the stipulated nine months after the end of the audit period. Cause The Department did not adhere to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form due to the untimely completion of the previous year’s single audit. Effect The Department is not in compliance with the Uniform Guidance terms and conditions regarding the timely submission of the single audit report and Data Collection Form for the year ended June 30, 2022. Recommendation We recommend that the Department incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding #2022-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended June 30, 2022, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended June 30, 2022. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. In addition, due to the delay in the reconciliation process, the Organization restated June 30, 2021 net asset balances to correct a misstatement and was unable to meet the required reporting deadlines noted in 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending June 30, 2023.
Finding 2022-02 - Significant Deficiency in Internal Control over Compliance with Reporting - Child Care and Development Block Grant- Assistance Listing #93.575, Child Care Mandatory and Matching Funds of the Child Care Development Fund - Assistance Listing #93.596 Criteria or Specified Requirement Title 2 CFR Section 200.512(a) requires, the auditee must submit the data collection form described in paragraph (b) of 2 CFR Section 200.512 and the reporting package described in paragraph (c) of that section 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. The required data elements described in Appendix X to Part 200, state whether the audit was completed in accordance with this part and provide information about the auditee, its Federal programs, and the results of the audit. The data must include information available from the audit that is necessary for Federal agencies to use the audit to ensure integrity for Federal programs. Condition Found The Council failed to meet the statutory deadline for filing its Single Audit with the Federal Clearinghouse. Cause Due to changes in staffing during the execution period of the 2021-2022 audit, the Council lacked management staff with the experience and first hand knowledge of the transaction for that period to be able to take responsibility for the audit. As a result, it was necessary to engage an outside accounting firm to complete the year end in order to be able to complete the audit and to take responsibility for the financial statements. This process extended beyond the statutory deadline for the submission of the Data Collection Forms to the Federal Clearinghouse. Effect The Council was out of compliance with 2 CFR 200,512(a). Questioned Costs Monthly allocations are made within the accounting software but the hour and transaction totals are not documented; consequently, there is no way to recompute the allocation to include all funds, activities and projects used by the Organization. However, it is believed that the differences would not be material to any individual award. Recommendation After consultation regarding possible remedies to the condition, the Council engaged an outside accounting firm to provide financial oversight. We recommend that the Council continue that relationship, or a similar relationship until such time as they can develop sufficient capability among staff to meet the requirements for oversight.
Finding 2022-02 - Significant Deficiency in Internal Control over Compliance with Reporting - Child Care and Development Block Grant- Assistance Listing #93.575, Child Care Mandatory and Matching Funds of the Child Care Development Fund - Assistance Listing #93.596 Criteria or Specified Requirement Title 2 CFR Section 200.512(a) requires, the auditee must submit the data collection form described in paragraph (b) of 2 CFR Section 200.512 and the reporting package described in paragraph (c) of that section 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. The required data elements described in Appendix X to Part 200, state whether the audit was completed in accordance with this part and provide information about the auditee, its Federal programs, and the results of the audit. The data must include information available from the audit that is necessary for Federal agencies to use the audit to ensure integrity for Federal programs. Condition Found The Council failed to meet the statutory deadline for filing its Single Audit with the Federal Clearinghouse. Cause Due to changes in staffing during the execution period of the 2021-2022 audit, the Council lacked management staff with the experience and first hand knowledge of the transaction for that period to be able to take responsibility for the audit. As a result, it was necessary to engage an outside accounting firm to complete the year end in order to be able to complete the audit and to take responsibility for the financial statements. This process extended beyond the statutory deadline for the submission of the Data Collection Forms to the Federal Clearinghouse. Effect The Council was out of compliance with 2 CFR 200,512(a). Questioned Costs Monthly allocations are made within the accounting software but the hour and transaction totals are not documented; consequently, there is no way to recompute the allocation to include all funds, activities and projects used by the Organization. However, it is believed that the differences would not be material to any individual award. Recommendation After consultation regarding possible remedies to the condition, the Council engaged an outside accounting firm to provide financial oversight. We recommend that the Council continue that relationship, or a similar relationship until such time as they can develop sufficient capability among staff to meet the requirements for oversight.
2022-001 Data Collection Form Submission Delay Criteria: Per 2 CFR 200.512(a)(1), the audit package and the data collection form shall be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Condition: For the year ended June 30, 2021, the audit package and data collection form was not submitted within the required timeline. Cause: For the year ended June 30, 2021, the financial audit was not completed until September 2022. Effect: This is considered to be a significant deficiency in controls over compliance. Questioned Costs: None noted. Context: The Organization’s financial audit was not completed within the required period and the data collection form was not submitted to the Federal Clearinghouse website within 9 months after the end of the fiscal year. Repeat Finding: No. Recommendation: We recommend implementing a control, such as having 2 people involved in the process, that will ensure that the data collection form is submitted timely. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.
Timeliness of Single Audit We noted that the County did not submit the single audit reporting package to the Federal Audit Clearinghouse within the prescribed timeframe. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.512 State: “The audit must be completed and the data collection form …and reporting package … must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period….” The entity was unable to compile financial statements before the prescribed timeframe had been reached. The Federal awarding agency or pass-through entity may impose additional conditions, or take actions that could include in part; temporarily withhold cash payments, disallow all or part of the cost of the activity, wholly or partly suspend or terminate the Federal award, withhold further Federal awards for the project or program, or take other remedies that may be legally available. For future single audits, the County should endeavor to ensure that financial statements are complete and that the audit is scheduled prior to the single audit deadline Clients’ response See Corrective Action Plan.
Timeliness of Single Audit We noted that the County did not submit the single audit reporting package to the Federal Audit Clearinghouse within the prescribed timeframe. Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) section 200.512 State: “The audit must be completed and the data collection form …and reporting package … must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period….” The entity was unable to compile financial statements before the prescribed timeframe had been reached. The Federal awarding agency or pass-through entity may impose additional conditions, or take actions that could include in part; temporarily withhold cash payments, disallow all or part of the cost of the activity, wholly or partly suspend or terminate the Federal award, withhold further Federal awards for the project or program, or take other remedies that may be legally available. For future single audits, the County should endeavor to ensure that financial statements are complete and that the audit is scheduled prior to the single audit deadline Clients’ response See Corrective Action Plan.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Clearinghouse for the fiscal year ended June 30, 2022, into the following nine months after fiscal year ended, as required. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Effect The Municipality did not comply with the submission date required to the Federal Clearinghouse, this could affect the continuance and new approvals of federal programs funds. In addition, the Municipally cannot be considered by the auditor as a low-risk auditee for the next two years. Cause The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Questioned Costs Not determined Recommendation The Municipality should enforce the financial statements preparation process will be on a timely basis. The Municipality needs too, to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner. Management Response and Corrective Action The Finance Department will implement additional internal controls to manage the financial statement process in a timely manner as recommended.
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available
2022-004 REPORTING Federal Agency: Department of Agriculture, Department of Education Federal Program or Cluster: Child Nutrition Cluster Education Stabilization Fund Assistance Listing Number: 10.553, 10.555, 84.425D Federal Award Numbers and Years Award Period 7/1/2021-6/30/22: K397 Award Period 3/13/20-9/30/22: S425D200013 Award Period 3/13/20-9/30/23: S425D210013 Condition: The reporting package due to the Federal Audit Clearinghouse by March 31, 2023, for the financial reporting period ended June 30, 2022 is not yet submitted. Criteria: The Uniform Guidance reporting packages are to be submitted within the earlier of thirty days of report issuance or nine months after the fiscal year end as noted in 2 CFR Section 200.512. Cause: The School was inattentive to the requirements in the Uniform Guidance. Effect: The compliance audit of the period ended June 30, 2022 was deemed to be high risk. Recommendation: Management of the School should insure reports are filed timely within regulatory guidelines. Identification of repeat findings: This finding is not a repeat finding. View of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The necessary reports will be filed as soon as they are available