Finding number: 2022-001 Federal Assistance Listing No: 14.139 and 14.195 Program name: Mortgage Insurance Rental Housing in Urban Renewal Areas, Section 8 Housing Assistance Payments – Special Allocations Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: n/a Grant number: n/a Federal award year: 2022 Finding type: Significant deficiency and non-compliance Compliance requirement: Reporting Questioned costs: n/a Repeat finding: Yes Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: M. Carter Plaza did not electronically submit its June 30, 2021 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: M. Carter Plaza’s 2021 accounting records were not closed in a timely matter and the audit was not completed prior to the data collection form due date. Effect: M. Carter Plaza did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: The organization experienced significant disruptions in the Fiscal Department with regards to staffing beginning in September of 2019 which were exacerbated by the onset of COVID-19 and related impacts and restrictions on the work environment in March of 2020 which continue until today. These impacts had a significant impact on Management’s ability to respond to the audit which was conducted almost entirely remotely. Management is adapting its processes in the Fiscal Department to better adapt to the new remote work environment while continuing to ensure proper separation of duties and adherence to policies and procedures, as well as training and integrating new staff in the Fiscal Department and the employment of outside experts when appropriate to ensure the adaptation of the Fiscal Department to the remote nature of its work and to have a positive impact on the timeliness of future audit processes.
Item FA 2022-002 Material Weakness - Submission of the Reporting Package to the Federal Government. Federal Agency: Department of Homeland Security CFDA No. 97.024 and 97.042. Statement of Condition - The requirment for submitting the single audit reporting package for the year ended June 30, 2022, was no later than March 31, 2023. The audit report was completed after March 31, 2023. As a result, the reporring package wa not submitted to the federal government on a timely basis. Critera - The federal Office of Management and Budget (OMB) Uniform Guidance 2 CFR 200.512(1) requires the audit package, and the data collection form shall be submitted thirty (30) days after receipt of the auditor's report, or nine months after the end of the fiscal year. Questioned Costs - Unknown. Cause - Management lacked a clear understanding in respect to the Single Audit reuirements. Effect - Non-compliance with federal requirements, such as the submission of the single audit report and the data collection form, could jeopardize future Organization funding from the federal government. Recommendation - We recommend the Organization devise a corrective action plan to meet their requirement of submitting the audit report to the Federal Clearininghouse no later than nine months after the end of the fiscal year, per the requirements of the Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions - Our Organization intends on collaborating with our auditor to engage in a 2 year audit beginning immediately to ensure that we week the March 31st deadline requirement to the Federal Government.
Part III - Findings and Questioned Costs Relating to Federal Awards (Continued) 2022-002 Late Single Audit Submissions Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Criteria 2 CFR §200.512 Report Submission, (a) General (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (Refer also to 10 CFR § 600.226, Non-Federal audit, 10 CFR §600.126, Non-Federal audits, and 45 CFR §75.501, Audit requirement) Condition The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Cause Lack of management control activities to ensure compliance with Single Audits timely submissions. Effect If the Federal awarding agency or passthrough entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. Part III - Findings and Questioned Costs Relating to Federal Awards (Continued) 2022-002 Late Single Audit Submissions (Continued) Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Effect (Continued) (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned Costs None Recommendation To comply with the Single Audit submission requirements, the Authority needs to perform and submit the compliance reporting packages in default for the fiscal years ended June 30, 2020, and 2021, on a timely basis. Moving forward, the Authority needs to establish controls to ascertain all Federal reports are filed on time. Prior year finding This finding is similar to a prior year finding identify as 2020-004 Views of Responsible Official (Unaudited) Refer to Corrective Action Plan
Part III - Findings and Questioned Costs Relating to Federal Awards (Continued) 2022-002 Late Single Audit Submissions Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Criteria 2 CFR §200.512 Report Submission, (a) General (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (Refer also to 10 CFR § 600.226, Non-Federal audit, 10 CFR §600.126, Non-Federal audits, and 45 CFR §75.501, Audit requirement) Condition The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Cause Lack of management control activities to ensure compliance with Single Audits timely submissions. Effect If the Federal awarding agency or passthrough entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. Part III - Findings and Questioned Costs Relating to Federal Awards (Continued) 2022-002 Late Single Audit Submissions (Continued) Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Effect (Continued) (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned Costs None Recommendation To comply with the Single Audit submission requirements, the Authority needs to perform and submit the compliance reporting packages in default for the fiscal years ended June 30, 2020, and 2021, on a timely basis. Moving forward, the Authority needs to establish controls to ascertain all Federal reports are filed on time. Prior year finding This finding is similar to a prior year finding identify as 2020-004 Views of Responsible Official (Unaudited) Refer to Corrective Action Plan
Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency: Financial Reporting Timeliness (Uniform Guidance compliance) Criteria: In accordance with 2 CFR section 200.512 of the Uniform Guidance, 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 June 30, 2022 and 2023 Single Audit reporting packages and data collection forms have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023 and 2024. Cause: The fiscal year ended June 30, 2022 was the first year the Organization was required to have an audit performed by an independent CPA and conducted under the rules of the Uniform Guidance. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by government agencies. Failure to meet these deadlines can result in compliance issues, penalties, and jeopardize the renewal of funding. Questioned costs: None Repeat Finding: No Recommendation: Employ the necessary management and accounting personnel to have the resources to ensure the audit is completed within nine months of year end. Views of Responsible Officials: We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency: Financial Reporting Timeliness (Uniform Guidance compliance) Criteria: In accordance with 2 CFR section 200.512 of the Uniform Guidance, 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 June 30, 2022 and 2023 Single Audit reporting packages and data collection forms have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023 and 2024. Cause: The fiscal year ended June 30, 2022 was the first year the Organization was required to have an audit performed by an independent CPA and conducted under the rules of the Uniform Guidance. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by government agencies. Failure to meet these deadlines can result in compliance issues, penalties, and jeopardize the renewal of funding. Questioned costs: None Repeat Finding: No Recommendation: Employ the necessary management and accounting personnel to have the resources to ensure the audit is completed within nine months of year end. Views of Responsible Officials: We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency: Financial Reporting Timeliness (Uniform Guidance compliance) Criteria: In accordance with 2 CFR section 200.512 of the Uniform Guidance, 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 June 30, 2022 and 2023 Single Audit reporting packages and data collection forms have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023 and 2024. Cause: The fiscal year ended June 30, 2022 was the first year the Organization was required to have an audit performed by an independent CPA and conducted under the rules of the Uniform Guidance. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by government agencies. Failure to meet these deadlines can result in compliance issues, penalties, and jeopardize the renewal of funding. Questioned costs: None Repeat Finding: No Recommendation: Employ the necessary management and accounting personnel to have the resources to ensure the audit is completed within nine months of year end. Views of Responsible Officials: We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
Department: United States Department of Housing and Urban Development Program Name: Emergency Solutions Grant Program Federal Assistance Listing Number: 14.231 Significant deficiency: Financial Reporting Timeliness (Uniform Guidance compliance) Criteria: In accordance with 2 CFR section 200.512 of the Uniform Guidance, 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 June 30, 2022 and 2023 Single Audit reporting packages and data collection forms have not been submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2023 and 2024. Cause: The fiscal year ended June 30, 2022 was the first year the Organization was required to have an audit performed by an independent CPA and conducted under the rules of the Uniform Guidance. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by government agencies. Failure to meet these deadlines can result in compliance issues, penalties, and jeopardize the renewal of funding. Questioned costs: None Repeat Finding: No Recommendation: Employ the necessary management and accounting personnel to have the resources to ensure the audit is completed within nine months of year end. Views of Responsible Officials: We agree with this finding and are in the process of preparing for and completing the June 30, 2023 and June 30, 2024 audits. We plan to have the June 30, 2024 single audit filed by the deadline date.
Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Questioned Costs: None Criteria: 2 CFR Part 200.512 requires that, for non-federal entities, “The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.” Condition: The federal reporting deadline for the Single Audit reporting package was September 30, 2022; however, Lake Health District did not submit its Single Audit Reporting Package by that date. Cause: Lake Health District was unable to complete the single audit by the deadline due to the documentation not being reconciled and ready for the audit. This resulted in the late submission of the Single Audit reporting package. Effect: Without accurate and timely reporting, the funding agencies are unable to properly oversee the expenditure of Federal awards. Recommendation: We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. View of Responsible Officials: Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Pass through agency: State of Alaska, Department of Commerce, Community, and Economic Development Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: 220000183 Award Period: 2022 - 2024 Type of Finding: Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: Juneau Economic Development Council did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: The pass-thru entity failed to provide the subrecipient (Juneau Economic Development Council) with their determination on whether a subrecipient relationship exists. Based on available information, management determined that they were contractors and not subrecipients. As a result of the State of Alaska’s FY24 audit, it was determined by Legislative Audit that Juneau Economic Development Council was a subrecipient and a federal compliance audit would be required. This determination was made after the deadline for reporting had passed and Juneau Economic Development Council was unable to meet the compliance requirement. Effect: Juneau Economic Development Council is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend that Juneau Economic Development Council receives, in writing, the determination of whether a subrecipient relationship exists or not if Juneau Economic Development Council is involved with another organization’s federal program. Management Response: Management concurs with this finding. See Corrective Action Plan.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 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: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2022. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2023 and 2024. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The financial statements were not finalized by the due date. Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Section III - Federal Award Findings and Questioned Costs Finding 2022-001: Reporting Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: June 1, 2021 through May 31, 2022. Criteria: 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. Northwest Montana Head Start, In,c.'s audited financial statements for the year ended May 31, 2022 were due to the federal single audit clearing house by February 28, 2023. Condition: Northwest Montana Head Start, Inc.’s May 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after February 28, 2023. Cause: Northwest Montana Head Start, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Northwest Montana Head Start, Inc. implement procedures to ensure timely completion of the annual audit. View of responsible officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Section III - Federal Award Findings and Questioned Costs Finding 2022-001: Reporting Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: June 1, 2021 through May 31, 2022. Criteria: 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. Northwest Montana Head Start, In,c.'s audited financial statements for the year ended May 31, 2022 were due to the federal single audit clearing house by February 28, 2023. Condition: Northwest Montana Head Start, Inc.’s May 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after February 28, 2023. Cause: Northwest Montana Head Start, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Northwest Montana Head Start, Inc. implement procedures to ensure timely completion of the annual audit. View of responsible officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Section 8 Housing Choice Vouchers Assistance Listing Number 14.871, Highway Planning and Construction (Federal-Aid Highway Program) Assistance Listing Number 20.205 Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the Village is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Cause: The Village did not obtain an independent audit within the required period for submission. Effect or Potential Effect: The Village did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2021-002) was reported in the prior year. Recommendation: The Village should develop a course of action to ensure future single audit reports are completed and submitted to the Federal Agency Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.