Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Cluster: All represented on the Schedule of Expenditures of Federal Awards (?SEFA?) Sponsoring Agency: All federal agencies represented on the SEFA Award Names: All awards on the SEFA Award Numbers: All awards on the SEFA Assistance Listing Title: All awards on the SEFA Assistance Listing Number: All awards on the SEFA Award Year: All awards on the SEFA Pass-through entity: All identified on the SEFA Criteria 2 CFR 200.512 Report Submission requires the audit be completed and the data collection form and Uniform Guidance reporting package submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The Health System?s Uniform Guidance reporting package was due to be submitted to the Federal Audit Clearinghouse by March 31, 2023, however, since the report was not filed until June 2023, the report is considered late. Cause Our understanding is that management experienced turnover in their research operations department and as a result, audit preparation was delayed. As a result of the findings that were identified in our testing of the in-scope major programs, additional time was also needed to complete the audit procedures and for management to consider an appropriate corrective action plan. Effect Not receiving the Uniform Guidance reporting package in a timely manner could impact the oversight and monitoring procedures performed by the federal government and other constituents. Questioned Costs None noted. Recommendation We recommend management ensure controls are in place to allow for subsequent audits to be completed in a timely manner, consistent with previous years. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report after the summary schedule of prior audit findings and status
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Reference Number 2022-004 (Repeat finding, prior year finding 2021-005) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until September 2023. Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2022-001 through 2022-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2022-001 through 2022-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.
Finding # 2022-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors? reports, within the earlier of 30 days after receipt of the auditors? reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation?s federal awards for the year ended June 30, 2022, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2022 was due to staff turnover and vacancies in the Corporation?s finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding # 2022-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors? reports, within the earlier of 30 days after receipt of the auditors? reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation?s federal awards for the year ended June 30, 2022, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2022 was due to staff turnover and vacancies in the Corporation?s finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding # 2022-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors? reports, within the earlier of 30 days after receipt of the auditors? reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation?s federal awards for the year ended June 30, 2022, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2022 was due to staff turnover and vacancies in the Corporation?s finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
Finding # 2022-002 - Significant Deficiency - Reporting Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors? reports, within the earlier of 30 days after receipt of the auditors? reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition, Context, Cause and Effect: The Uniform Guidance audit of the Corporation?s federal awards for the year ended June 30, 2022, was not completed within the due date following the period-end, and as a result, the Corporation did not submit its Uniform Guidance audit reporting package within the required timeframe. As such, the Corporation did not comply with the aforementioned regulatory requirement. The delay in the issuance of the single audit report for the year ended June 30, 2022 was due to staff turnover and vacancies in the Corporation?s finance department. Questioned Costs: There were no questioned costs identified. Recurring Finding: This finding is a recurring item. Recommendation: We recommend that the Corporation enhance their closing and reporting process to ensure that the Uniform Guidance audit procedures are timely completed in order to meet the aforementioned regulatory reporting deadlines. Views of Responsible Officials and Planned Corrective Action Plan: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
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.