Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) 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 CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2020-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (April 2, 2025) or nine months after CUAHSI’s year end (September 30, 2022). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) 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 CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2020-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (April 2, 2025) or nine months after CUAHSI’s year end (September 30, 2022). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) 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 CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2020-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (April 2, 2025) or nine months after CUAHSI’s year end (September 30, 2022). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Material Weakness Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) 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 CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2020-002. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC- 1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2021-004 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2021 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2022. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (April 2, 2025) or nine months after CUAHSI’s year end (September 30, 2022). Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2020-004. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2021 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2021 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2021 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Condition: The Town met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Town's fiscal year end. The Town did not complete and submit its single audit by September 30, 2022. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Town's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. Cause: The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Finding 2021-001 Significant Deficiency over Internal Control over Compliance, Noncompliance – Timely Submission to Federal Audit Clearinghouse Criteria In accordance with 2 CFR section 200.512(a)(1), the audit, the data collection form, and the reporting package must be submitted to the Federal Audit Clearinghouse within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the deadline of September 30, 2022. Cause There were various accounting issues which caused delays in the completion of the 2021 annual audit. Effect The audit required by 2 CFR 200.512 was not completed timely. Recommendation It is recommended that California Labor Federation, AFL-CIO establish a process for evaluating Federal grant audit requirements to ensure compliance, including timely completion and submission to the FAC for any future Federal grant awards. Question Costs Not applicable.
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within 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 and Context The DCF has not been submitted by its due date of September 30, 2022. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes noncompliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation The County should implement formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-002
2021-002 – AUDIT TIMELINESS Federal Program Information: Federal Agency Federal Program Name Assistance Listing Number Grant Award(s) Unique Identifier(s) Department of Defense Basic Scientific Research 12.431 W15QKN-14-1-0001 W15QKN-20-1-1000 Criteria: 2 CFR 200.512 states the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. This would be a September 30, 2022 deadline for the fiscal year ended December 31, 2021. Condition: The financial and single audits were originally issued on September 30, 2022. However, certain conditions required a reissuance of the financial and single audits to be completed after federal guidelines. Questioned Costs: Not applicable. Context: Total federal expenditures listed on the Schedule of Federal Awards was $6,267,848, of which $6,267,848 was related to the major program. Cause: There was a subsequent discovery of facts that became known after the original report release date that required a revision of the original financial and single audit reports and related information. Effect: The audit was reissued and resubmitted to the federal clearinghouse after the due date per federal guidelines. Recommendation: Audits should be scheduled and conducted in a manner which facilitates the timely issuance of the single audit. Views of Responsible Officials: Management does not concur with the audit recommendation.
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.