2022-006 – Single Audit Submission Federal Program Information: All federal programs. Criteria: 2 CFR 200.512 (a) (1) - Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with 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: During audit procedures, it was identified that the audit was not submitted to the federal audit clearinghouse before the due date. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Effect: Client is not in compliance with the criteria above. Identification of Questioned Costs: None identified. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Repeat Finding: This is a repeat finding 2021-006 Views of Responsible Officials: Please see Corrective Action Plan issued by the Town of Limestone, Maine.
2022-006 – Single Audit Submission Federal Program Information: All federal programs. Criteria: 2 CFR 200.512 (a) (1) - Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with 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: During audit procedures, it was identified that the audit was not submitted to the federal audit clearinghouse before the due date. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Effect: Client is not in compliance with the criteria above. Identification of Questioned Costs: None identified. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Repeat Finding: This is a repeat finding 2021-006 Views of Responsible Officials: Please see Corrective Action Plan issued by the Town of Limestone, Maine.
It is required under 2 CFR section 200.512, that the audit must be completed and the data collection form be submitted within the earlier of 30 calendar days after receipts of the auditor’s report, or nine months after the end of the audit period. Opera San Jose, Incorporated did not complete the audit within the prescribed deadline.
Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the auditor’s report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse within the required period. Questioned costs: No questioned costs noted. Cause: Management did not provide necessary documents needed for the audit due to the change in accounting firms. Effect: Catholic Charities of Yolo-Solano, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Catholic Charities of Yolo-Solano, Inc. management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse promptly. Views of Responsible Officials and Planned Corrective Actions: Where applicable on future audits, management will ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse promptly in conjunction with the external accounting firm.
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual consolidated financial statements being completed, the Organization could not submit the data collection form by the required due date. The Organization not submitting the data collection form timely could affect future funding from various agencies and donors
Finding 2022-001: Late Submission of Single Audit Report Criteria: According to 2 CFR 200.512(a), the Single Audit report must be submitted within nine months after the end of the fiscal year. Condition: The Single Audit report for the fiscal year ended June 30, 2022, was not submitted on or prior to March 31, 2023, which was the nine-month deadline for report submission. Cause: The delay was due to management being unaware of the single audit submission requirements since management had not received funds requiring submission of a single audit in previous years. Effect: The late submission constitutes non-compliance with federal audit requirements, which may affect the Organization’s eligibility for future federal funding and could result in penalties or increased scrutiny from federal agencies. Questioned Costs: None Repeat Finding: No Recommendation: It is recommended that the Organization: 1. Strengthen its internal controls to ensure timely completion and submission of the Single Audit report. 2. Implement a monitoring system to track audit progress and deadlines. View of Responsible Official: See Corrective Action Plan
Finding 2022-002 Significant Deficiency over Internal Control over Compliance, Noncompliance - Reporting Agency Small Business Administration Assistance Listing Numbers (ALN) 59.075 – Shuttered Venue Operators Grant Program Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2022. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by Federal awarding agencies as a result. Questioned Costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a Repeat Finding Not applicable, not a repeat finding. Recommendation We recommend that the Association implement internal control procedures to ensure timely submission to the FAC in the future. Views of Responsible Officials Management agrees with the finding and plans to develop procedures to ensure timely filing for any future federal funding received.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
2022-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; and Education Stabilization Fund ALN Number: 15.027, 84.031, and 84.425 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2022 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Late Submission Funding Agency: U.S. Department of Education Title: Higher Education Emergency Relief Fund, Student Financial Aid Cluster AL Number: 84.425E, 84.425N, 84.007, 84.268, 84.033, 84.063 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 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: To be determined by grantor. Effect: There is potential for suspension or cessation of federal funding. Cause: The Covid-19 pandemic and turnover at the College caused a delay in the audit and as such the required deadline was not met. Repeat Finding: No. Recommendation: The College should take steps to endure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end.
Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution Program Criteria: In accordance with 2 CFR Section 200.512(a), 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, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2022, were not filed by the deadline of March 31, 2023, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2022, were not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None. Context: The reporting package and data collection form for the year ended June 30, 2022, were submitted to the Federal Audit Clearinghouse after the due date of March 31, 2023. Repeat Finding: Yes. Recommendation: We recommend the Authority continue to refine policies, procedures and internal controls, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.
Late Submission of the Single Audit Reporting Package Criteria The Uniform Guidance (2 CFR 200.512) requires that non-federal entities that expend $750,000 or more in federal awards during a fiscal year must submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of: Thirty (30) calendar days after the receipt of the auditor's report, or Nine (9) months after the end of the audit period .. Condition The organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the required timeframe. This issue was also identified as a finding during the fiscal year 2021 audit, indicating that corrective actions were not fully implemented. Cause The cause of the late submission appears to be deficiencies in the organization's internal processes for audit completion and reporting. Effect The organization's failure to submit the Single Audit reporting package on time represents noncompliance with the Uniform Guidance
Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The audit, data collection form, and reporting package for the Organization for the year ended June 30, 2022, were due for submission to the Federal Audit Clearinghouse by March 31, 2023. Additionally, the audit for the year ended June 30, 2023, has not yet commenced and was expected to be submitted by March 31, 2024. These delays have been compounded by staff turnover and vacant roles within the Organization, resulting in multiple years of outstanding submissions. Cause: The delay was due to staffing constraints and extended delays in the year-end close process at the Organization. Effect or Potential Effect: The failure to comply with Uniform Guidance requirements may result in noncompliance issues that could affect future funding and operational effectiveness. Recommendation: It is recommended that management implement procedures and controls to ensure that future audits are completed and submitted in a timely manner. Management’s Response: Management agrees with this finding. Please refer to the Corrective Action Plan for further details.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’sreport or nine months after the end of the audit period (whichever is earlier). Condition and Context: The Authority did not complete its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Authority was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: No Recommendation: We recommend that the Authority complete its audits and submit the required reports by the deadline. Views of responsible officials of the auditee: Management agrees with the finding and the auditors’ recommendation. See Management’s full response in the Corrective Action Plan at the end of this report.
FINDING 2022-001 Criteria: Per Uniform Guidance 2 CFR 200.512(a), the single audit must be completed and the data collection form 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. Condition: The City's single audit report for the fiscal year ending June 30, 2022, was not filed on time. The audit report was due March 31, 2023. Cause: City's financial report was not completed until March 28, 2024. Effect or Potential Effect: Federal funds may be suspended or terminated if the data collection form is not completed within the time requirements. Questioned Costs: None Repeat Finding: Yes, see Finding 2021-001. Recommendation: The City's single audit should be filed on a timely basis. Corrective Action Plan: The Cíty of Santa Maria has contracted with an outside consultant to help catch up on the financials that are overdue. The consultant has been a great help and is engaged through the end of fiscal year 2025. Fiscal year 2024's Single Audit is still scheduled to be completed on time. Planned completion date: FY23and FY24completed by Mar 31, 2025 and subsequent years delivered on time. If there are any questions regarding this plan, please contact Xenia Bradford, Finance Director, at xbradford@cityofsantamaria.org or 805-925-0951.
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual financial statements being completed, the Center could not submit the data collection form by the required due date. The Center not submitting the data collection form timely could affect future funding from various agencies and donors.
The reporting package and data collection form for the year ended June 30, 2022 was not filed by the deadline of March 31, 2023 to the Federal Audit Clearinghouse. In accordance with 2 CFR Section 200.512(a) Report Submission – General, 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 auditors’ report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Due to the timing of the annual financial statements being completed, the Center could not submit the data collection form by the required due date. The Center not submitting the data collection form timely could affect future funding from various agencies and donors.