Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The April 30, 2022 single audit reporting package and data collection form was filed more than nine months after the fiscal year-end. Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet the reporting deadline. Effect: Late filing of the reporting package and data collection form. Questioned Costs: $0 Repeat Finding?: No Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages and data collection forms within 30 days of audit issuance or 9 months after year-end as required. View o{Responsible Officials: The Village of Elizabeth agrees with this finding.
Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The April 30, 2022 single audit reporting package and data collection form was filed more than nine months after the fiscal year-end. Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet the reporting deadline. Effect: Late filing of the reporting package and data collection form. Questioned Costs: $0 Repeat Finding?: No Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages and data collection forms within 30 days of audit issuance or 9 months after year-end as required. View o{Responsible Officials: The Village of Elizabeth agrees with this finding.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The Village?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the Village?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staffing constraints at the Village. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the Village ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The Village accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Finding 2022-003: Late Issuance of the 2022 Single Audit Reporting Package Federal Programs Applicable to all assistance listing numbers (ALN?s) and federal agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended April 30, 2022. Finding The City?s fiscal year 2022 Single Audit package was not submitted to the Federal Audit Clearinghouse within the required time period. Criteria Uniform Guidance 2 CFR 200.512(a) requires that each organization?s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor?s report or nine months after the end of the audit period. Condition The Single Audit package for the City?s fiscal year ended April 30, 2022 should have been submitted to the Federal Audit Clearinghouse by January 31, 2023. Cause This was due to staff turnover at the City. Effect Noncompliance with the requirements of Uniform Guidance. Questioned Costs None Context The April 30, 2022 Single Audit package. Identification as a repeat finding, if applicable This is not a repeat finding. Recommendation We recommend that the City ensure timely filing of the Single Audit reporting package with the Federal Audit Clearinghouse. Views of Responsible Officials The City accepts the finding. Refer to the Corrective Action Plan for more information.
Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The April 30, 2022 single audit reporting package and data collection form was filed more than nine months after the fiscal year-end. Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet the reporting deadline. Effect: Late filing of the reporting package and data collection form. Questioned Costs: $0 Repeat Finding?: No Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages and data collection forms within 30 days of audit issuance or 9 months after year-end as required. View o{Responsible Officials: The Village of Elizabeth agrees with this finding.
Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The April 30, 2022 single audit reporting package and data collection form was filed more than nine months after the fiscal year-end. Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet the reporting deadline. Effect: Late filing of the reporting package and data collection form. Questioned Costs: $0 Repeat Finding?: No Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages and data collection forms within 30 days of audit issuance or 9 months after year-end as required. View o{Responsible Officials: The Village of Elizabeth agrees with this finding.
Criteria: 2CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The April 30, 2022 single audit reporting package and data collection form was filed more than nine months after the fiscal year-end. Cause: The Organization's audit for the April 30, 2022 fiscal year was not completed in time to meet the reporting deadline. Effect: Late filing of the reporting package and data collection form. Questioned Costs: $0 Repeat Finding?: No Recommendation: We recommend the Village of Elizabeth file future single audit reporting packages and data collection forms within 30 days of audit issuance or 9 months after year-end as required. View o{Responsible Officials: The Village of Elizabeth agrees with this finding.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Finding 2022-006: Timely Submission of the Data Collection Form Federal Agency: All Program Name: All Assistance Listing Number: N/A Award Year: April 1, 2021 - March 31, 2022 Questioned Costs: None Condition: The Authority submitted the data collection form more than nine months after the end of the audit period. Criteria: Per 2 CFR 200.512(a)(1), 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. Cause: The Authority did not complete the audit within nine months after the end of the audit period. Effect: Noncompliance with federal regulations could result in the loss of future federal awards. Context: The Authority submitted the data collection form more than nine months after the end of the audit period. Repeat Finding: Yes, 2021-005 Recommendation: We recommend the Authority ensure the financial statements are complete and the audit is completed within nine months after the end of the audit period. View of responsible officials: Management concurs with the finding. See corrective action plan for more information.
Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty (30) days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the previous two (2) fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is noncompliant with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.
Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty (30) days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the previous two (2) fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is noncompliant with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.
Finding: 2022-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) 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. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: Lack of submission was due to the inability of the Organization’s staff to provide supporting documentation due to the Executive Director, the person responsible for filing the reports, having a family emergency and on leave during the year. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: Management has indicated that they have put procedures in place at assure timely filing in the future.
Finding: 2022-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) 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. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: Lack of submission was due to the inability of the Organization’s staff to provide supporting documentation due to the Executive Director, the person responsible for filing the reports, having a family emergency and on leave during the year. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: Management has indicated that they have put procedures in place at assure timely filing in the future.
Statement of Condition: The reporting package and data collection form for the year ended December 31, 2021 was not filed by the deadline of September 30, 2022 to the Federal Audit Clearinghouse. 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. Effect of Condition: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause of Condition: Due to turnover in finance department personnel, including Chief Financial Officer, and the delays in recreating the support for the Provider Relief Reporting in Periods 1 and 2, combined with resource issues, the reporting package and data collection form filing was not submitted within the deadline. Recommendation: We recommend the Nursing Home adopt policies and procedures, 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. Views of Responsible Official: We agree with the recommendation. See corrective action plan.
Statement of Condition: The reporting package and data collection form for the year ended December 31, 2021, was not filed by the deadline of September 30, 2022, to the Federal Audit Clearinghouse. 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. Effect of Condition: The reporting package and data collection form for the year ended December 31, 2021, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause of Condition: Due to turnover in finance department personnel, including the Chief Financial Officer, and the delays in recreating the support for the Provider Relief Reporting in Periods 1 and 2, combined with resource issues, the reporting package and data collection form filing was not submitted within the deadline. Recommendation: We recommend Cottages adopt policies and procedures, 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. Views of Responsible Official: We agree with the recommendation. See corrective action plan.
2021-001 – Reporting – Submission of the Data Collection Form Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and the 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. Condition: The reporting package for the year ended December 31, 2021, was not submitted by the deadline of September 30, 2022, to the Federal Audit Clearinghouse (FAC). 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 new federal award programs. Effect: The reporting package and data collection form for the year ended December 31, 2021, was not submitted to the FAC in a timely manner. Questioned costs: None Context: The reporting package and data collection form for the year ended December 31, 2021, was submitted to the FAC after the due date of September 30, 2022. Repeat finding: No Recommendation: We recommend the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically submitted to the FAC within the applicable deadline. View of Responsible Officials: Organization’s management agrees with the federal award finding identified in the audit. Management’s response to this finding includes ensuring future audits are completed and filed timely and is further described in the accompanying management’s corrective action plan.
Finding 2021-006: Financial Reports Information on Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-008 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Finding 2021-006: Financial Reports Information on Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-008 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Finding 2021-006: Financial Reports Information on Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-008 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Finding 2021-006: Financial Reports Information on Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-008 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Finding 2021-006: Financial Reports Information on Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-008 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Finding 2021-006: Financial Reports Information on Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: 2 CFR §200.512 requires that the completed audit, 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. Condition: UHU has been behind on the audit process and submission of reports has been delayed. Context: Due to delays in prior year audits, UHU was unable to submit the required reports by the required deadline. Cause: UHU did not have controls in place to ensure timely submission of their reports. Additionally, the information used to compile the financial data during the period for reporting was not reconciled timely to ensure appropriate reporting of the actual activity. Effect or Potential Effect: UHU was not in compliance with this regulation. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-008 Recommendation: We recommend that UHU ensure that these reports are submitted within the required time period.
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.
Finding No. 2021-004: Procurement U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231 Criteria - A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audi conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition - We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2021, within the stipulated nine months after the end of the audit period. Cause - KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2021. Effect - KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2021. Recommendation - We recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form.