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.
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.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.
Finding 2021-005: Submission of the Data Collection Form Criteria: 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. Condition and Context: The reporting package for the year ended December 31, 2021 was not submitted by September 30, 2022 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2021 did not begin until November of 2023. This was due to the forensic investigation that is mentioned in Finding 2021-001. The Organization communicated the delay to the appropriate parties. Effect: The Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of the data collection form related to ALN 21.023 and 21.019. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend that the data collection form is filed timely in the future. In order to do so, steps should be taken to ensure that the appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Finding 2021-005: Submission of the Data Collection Form Criteria: 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. Condition and Context: The reporting package for the year ended December 31, 2021 was not submitted by September 30, 2022 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2021 did not begin until November of 2023. This was due to the forensic investigation that is mentioned in Finding 2021-001. The Organization communicated the delay to the appropriate parties. Effect: The Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of the data collection form related to ALN 21.023 and 21.019. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend that the data collection form is filed timely in the future. In order to do so, steps should be taken to ensure that the appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Finding 2021-005: Submission of the Data Collection Form Criteria: 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. Condition and Context: The reporting package for the year ended December 31, 2021 was not submitted by September 30, 2022 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2021 did not begin until November of 2023. This was due to the forensic investigation that is mentioned in Finding 2021-001. The Organization communicated the delay to the appropriate parties. Effect: The Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of the data collection form related to ALN 21.023 and 21.019. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend that the data collection form is filed timely in the future. In order to do so, steps should be taken to ensure that the appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Finding 2021-005: Submission of the Data Collection Form Criteria: 2 CFR section 200.512(a) states that the data collection form and reporting package must be submitted the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. Condition and Context: The reporting package for the year ended December 31, 2021 was not submitted by September 30, 2022 to the FAC. Cause: The Organization’s audit for the year ended December 31, 2021 did not begin until November of 2023. This was due to the forensic investigation that is mentioned in Finding 2021-001. The Organization communicated the delay to the appropriate parties. Effect: The Schedule of Expenditures of Federal Awards were not available in a timely manner in order to allow for timely submission of the data collection form related to ALN 21.023 and 21.019. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend that the data collection form is filed timely in the future. In order to do so, steps should be taken to ensure that the appropriate oversight is exercised and controls are put in place to ensure the accuracy and reliability of the financial data which will enable the audits to be completed on a more timely basis. Views of Responsible Official: See Corrective Action Plan.
Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.
Criteria: Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires non-federal entities that expend $750,000 or more in federal awards during the entity’s fiscal year to have a single audit for that year, which must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During fiscal year ended December 31, 2021, the District expended more than $750,000 in federal awards. The single audit for this fiscal year was not submitted by the statutory due dates. Effect: The District was not in compliance with Title 2 CFR § 200.512 (a) of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation: We recommend the District ensure that federal single audits are completed and submitted timely. Views of Responsible Officials – See corrective action plan.
Federal Programs Assistance Listing Number 21.019 - Coronavirus Relief Fund Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services Pass-through Entity Puerto Rico Department of Treasury Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2022 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2022 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2020-002. Questioned costs None Recommendation We recommend to the Hospital to establish calendars to review submission of required annual reporting in order to ascertain that all team members are aware of due dates, including filing extensions. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 53-54.
Federal Programs Assistance Listing Number 21.019 - Coronavirus Relief Fund Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Funds Name of Federal Agency U.S. Department of Treasury U.S. Department of Health and Human Services Pass-through Entity Puerto Rico Department of Treasury Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2022 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the financial statements, which are part of the reporting package, were not ready to be released by the required period of September 30, 2022 (9 months after the end of fiscal year). Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2020-002. Questioned costs None Recommendation We recommend to the Hospital to establish calendars to review submission of required annual reporting in order to ascertain that all team members are aware of due dates, including filing extensions. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on pages 53-54.
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of submitting the reporting package within the earlier 30 days after receipt of the audit report or nine months later the audit period. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat finding 2020-001. Since it is a repeat finding we believe this to be systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of submitting the reporting package within the earlier 30 days after receipt of the audit report or nine months later the audit period. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat finding 2020-001. Since it is a repeat finding we believe this to be systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of submitting the reporting package within the earlier 30 days after receipt of the audit report or nine months later the audit period. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat finding 2020-001. Since it is a repeat finding we believe this to be systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan
Federal Agencies: US Department of Treasury and Department of the Interior Federal Programs: CARES Act (CARES), ARPA, ERA and BIA Compact, respectively Assistance Listing Numbers: 21.019, 21.027, 21.023 and 15.022, respectively Award Numbers: None, None, ERA0672, GT-OSGT043-16, respectively Award Years: 2021 (CARES), 2021 (ARPA), 2021 (ERA) and 2021 (BIA Compact), respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package must be submitted within the earlier of nine months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR Section 200, subpart F, section 200.512. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of submitting the reporting package within the earlier 30 days after receipt of the audit report or nine months later the audit period. Cause: Lack of internal control over Uniform Guidance reporting requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat Finding: Yes, this is a repeat finding 2020-001. Since it is a repeat finding we believe this to be systematic issue. Recommendation: We recommend that the Council comply with Uniform Guidance reporting requirements. Management’s Response: Management agrees with this finding. See Corrective Action Plan
2021-001: Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, CDChoices was 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 Context: CDChoices did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: CDChoices did not comply with the requirements of 2 CFR 200.512. Recommendation: Management should develop and implement internal controls to ensure completion of a timely audit should the need for such arise in the future. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding
2021-009—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single 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 (September 30, 2022). Condition: FCCH’s 2021 single audit reporting package was not submitted by the due date of September 30, 2022. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded.
2021-009—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single 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 (September 30, 2022). Condition: FCCH’s 2021 single audit reporting package was not submitted by the due date of September 30, 2022. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded.
2021-009—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single 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 (September 30, 2022). Condition: FCCH’s 2021 single audit reporting package was not submitted by the due date of September 30, 2022. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded.
2021-009—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single 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 (September 30, 2022). Condition: FCCH’s 2021 single audit reporting package was not submitted by the due date of September 30, 2022. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded.
2021-009—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single 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 (September 30, 2022). Condition: FCCH’s 2021 single audit reporting package was not submitted by the due date of September 30, 2022. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership shall ensure accountability for completing audits and submitting reports in a timely manner. Now that vacant positions in the accounting department have been filled, reconciliations are being caught up as efficiently as possible so that delinquent audits can also be conducted and concluded.