2021-002 – Reporting – Submission of the Data Collection Form Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 21.019 COVID-19 - Coronavirus Relief Fund Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2021, was not filed by the extended deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of new federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned costs: None Context: The reporting package and data collection form for the year ended June 30, 2021, was submitted to the Federal Audit Clearinghouse after the due date of September 30, 2022. Repeat finding: No Recommendation: We recommend the Authority continue to refine 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. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.
2021-002 – Reporting – Submission of the Data Collection Form Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 21.019 COVID-19 - Coronavirus Relief Fund Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2021, was not filed by the extended deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of new federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned costs: None Context: The reporting package and data collection form for the year ended June 30, 2021, was submitted to the Federal Audit Clearinghouse after the due date of September 30, 2022. Repeat finding: No Recommendation: We recommend the Authority continue to refine 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. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
2021-001 – Reporting – Submission of the Reporting Package and Data Collection Form Criteria or Specific Requirement - 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 and the data collection form for the year ended June 30, 2021, were not submitted by the deadline of September 30, 2022, to the Federal Audit Clearinghouse (FAC). Cause - Although the schedule and notes thereto were prepared 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 June 30, 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 June 30, 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.
Condition The Institute did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2021, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Institute was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Institute did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Institute cannot be considered by the auditor as a low-risk auditee. Questioned Costs None. Recommendation We recommend the Institute to maintain adequate accounting records related to the nonfederal and federal funds in order to properly prepare the financial statements accurate and in a timely manner.
Condition The Institute did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2021, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Institute was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Institute did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Institute cannot be considered by the auditor as a low-risk auditee. Questioned Costs None. Recommendation We recommend the Institute to maintain adequate accounting records related to the nonfederal and federal funds in order to properly prepare the financial statements accurate and in a timely manner.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Singleaudit data collection form not filed by due date. Federal Programs Impacted: 17.258 (WIOA Cluster). Questioned CostsL None. Condition: The data collection form for the single audit ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse by the due date. Criteria: 2 CFR Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completio of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after reciept of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not completed by the nine month due date. This is due to bank reonciliation not reconciling appropriately in addition to auditor timelines impacting the ability to complete the audit. Effect: The WDBEA has not met the reporting requirements related to timely submission of the data collection form required for a single audit. Therefore, per 2 CFR Section 200.520, the WDBEA will not meet the low-risk criteria for future single audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the WDBEA to continue its efforts in bringing audits up to date. Management Reponse: Management will continue its efforts incompleting audits in a timely and efficient manner.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Part III - Findings and Questioned Costs Relating to Federal Awards (Continued) 2021-004 Late Single Audit Submissions Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Criteria 2 CFR §200.512 Report Submission, (a) General (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. (Refer also to 10 CFR § 600.226, Non-Federal audit, 10 CFR §600.126, Non-Federal audits, and 45 CFR §75.501, Audit requirement) Condition The Authority has not timely submitted the Single Audit Reporting Packages for the years ended June 30, 2021, and 2022. Cause Lack of management control activities to ensure compliance with Single Audits timely submissions. Effect If the Federal awarding agency or passthrough entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award.Part III - Findings and Questioned Costs Relating to Federal Awards (Continued) 2021-004 Late Single Audit Submissions (Continued) Compliance Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Agency US Department of Homeland Security Effect (Continued) (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned Costs None Recommendation To comply with the Single Audit submission requirements, the Authority needs to perform and submit the compliance reporting packages in default for the fiscal years ended June 30, 2020, and 2021, on a timely basis. Moving forward, the Authority needs to establish controls to ascertain all Federal reports are filed on time. Prior year finding This finding is similar to a prior year finding identify as 2020-014 Views of Responsible Official (Unaudited) Refer to Corrective Action Plan
Finding # 2021-002 Program: Various, including AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Reporting Grant Number & Year: Various Federal Grantor Agency: Various, including U.S. Department of Homeland Security Pass-Through Entity: Various, including Nebraska Military Department Criteria: Title 2 of the U.S. Code of Federal Regulations (CFR) § 200.512(a)(1) (January 1, 2021) states the following: 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. Title 2 CFR § 200.508 (January 1, 2021) states, in part, the following: The auditee must: (a) Procure or otherwise arrange for the audit required by this part in accordance with §200.509, and ensure it is properly performed and submitted when due in accordance with §200.512. Title 2 CFR § 200.303 (January 1, 2021) states the following, in relevant part: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ‘‘Standards for Internal Control in the Federal Government’’ issued by the Comptroller General of the United States or the ‘‘Internal Control Integrated Framework’’, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). A good internal control plan requires adequate procedures to ensure the audit is completed and submitted to the Federal Audit Clearinghouse within the time frame required by Title 2 CFR § 200.512. Condition: Garfield County did not have adequate procedures in place to monitor Federal expenditures and ensure a Single Audit was completed and submitted to the Federal Audit Clearinghouse in accordance with Title 2 CFR § 200.512. Consequently, the County had a basic financial statement audit completed for the fiscal year ending June 30, 2021, which was issued on September 15, 2021, but that audit did not include the additional information necessary to meet Uniform Guidance and Single Audit Act requirements. When the audit for the fiscal year ending June 30, 2022 was completed, the Auditor of Public Accounts identified that the County should have had a Single Audit completed for the fiscal year ending June 30, 2021. Repeat Finding: No Questioned Costs: None Statistical Sample: No Cause: Overall lack of knowledge and experience by County personnel related to Federal reporting and compliance requirements; misunderstanding of when expenditures for AL # 97.036 were required to be reported on the Schedule of Expenditures of Federal Awards. Effect: Noncompliance with Federal regulations, which could lead to Federal sanctions, and Single Audits not being completed when required. Recommendation: We recommend the County obtain necessary training related to Federal reporting requirements, establish written procedures for closely monitoring Federal expenditures, and ensure a Single audit is completed and submitted to the Federal Audit Clearinghouse within the time frame required by Title 2 CFR § 200.512. View of Officials: The County plans to make sure and have proper education and obtain training to ensure County personnel are aware of Federal reporting requirements and understanding of the schedule of expenditures of Federal awards.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. In accordance with OMB Memo M-20-26, and due to the coronavirus pandemic, an extension of six months beyond the normal due date was granted for submission of the audit, data collection form, and reporting package. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the original deadline of March 31, 2022, nor the extended deadline of September 30, 2022. Cause There were various accounting issues such as personnel turnover and accounting schedules not properly reconciling to the general ledger which caused delays in the completion of the 2020 annual audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in recommendation 2021-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. View of Responsible Officials Management agrees with the finding. The City's Finance Department is implementing regular reconciliations of accounts and in 2022 started a year end closing process. Checklists have been developed and continue to be refined. Once the City becomes current this compliance issue will be mitigated.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. In accordance with OMB Memo M-20-26, and due to the coronavirus pandemic, an extension of six months beyond the normal due date was granted for submission of the audit, data collection form, and reporting package. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the original deadline of March 31, 2022, nor the extended deadline of September 30, 2022. Cause There were various accounting issues such as personnel turnover and accounting schedules not properly reconciling to the general ledger which caused delays in the completion of the 2020 annual audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in recommendation 2021-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. View of Responsible Officials Management agrees with the finding. The City's Finance Department is implementing regular reconciliations of accounts and in 2022 started a year end closing process. Checklists have been developed and continue to be refined. Once the City becomes current this compliance issue will be mitigated.
2021-006: Audit Completion and Submission to the State and Federal Government - Material Weakness and Non-Compliance Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501- Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year end. Condition: The Airport did not submit the audit report in the nine month time frame as required by the Uniform Guidance. Cause & Effect: A significant amount of turnover in the accounting department. Noncompliance with the federal requirement to submit an audit report nine-months after year end. Questioned Costs: None noted. Repeat Finding: Yes 2020-006 Recommendation: We recommend that the Airport file audit reports in compliance with 2 CFR 200.512(a)(1). Response: Please see final page of this report for management's response as found on the Airport's letterhead.
Finding 2021-006 Agency Program Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance U.S. Department of Treasury ALN: No. 21.019 COVID-19 Coronavirus Relief Fund 2021 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development Pass-Through Entity Identifying Number 20-CFR-029 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough’s to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Bristol Bay Borough, Alaska Schedule of Findings and Questioned Costs, continued Year Ended June 30, 2021 106 Questioned Costs None. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2021 was filed late. Repeat Finding No. Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2023 audit timely.
Finding 2021-006 Agency Program Reporting - Timely Submission of Financial Reports – Material Weakness in Internal Control over Compliance and Noncompliance U.S. Department of Treasury ALN: No. 21.019 COVID-19 Coronavirus Relief Fund 2021 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development Pass-Through Entity Identifying Number 20-CFR-029 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough’s to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Bristol Bay Borough, Alaska Schedule of Findings and Questioned Costs, continued Year Ended June 30, 2021 106 Questioned Costs None. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2021 was filed late. Repeat Finding No. Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and is in the process of catching up on audits with the goal of completing the FY 2023 audit timely.
2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2021-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027 and 84.173 Award year and number: 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The ongoing Covid 19 pandemic caused a delay in the audit and as such the required deadline could not be met. Repeat: No Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: Covid 19 delays coupled with staffing shortages and turnover on the part of the audit firm resulted in the late submission of the audit. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Finding 2021-005 Deadline for Federal Single Audit – Reporting - Noncompliance and Material Weakness in Internal Control Over Compliance Agency U.S. Department of the Treasury and Environmental Protection Agency Assistance Listing Numbers (ALN) 21.019 66.202 Program Name COVID-19 - Coronavirus Relief Fund Congressionally Mandated Projects Award Year FY 2021 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development, State of Alaska Department of Environmental Conservation Pass-Through Entity Identifying Number 20-CRF-024, 18EQ57, 20ER77, 21ES93 Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The City did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2021. Cause The City did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The City is not compliant with 2 CFR 200.512. The City could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the City's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the City establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments will be complete by September, and will work with external auditors to have a financial statement draft prior to their fieldwork.
Finding 2021-005 Deadline for Federal Single Audit – Reporting - Noncompliance and Material Weakness in Internal Control Over Compliance Agency U.S. Department of the Treasury and Environmental Protection Agency Assistance Listing Numbers (ALN) 21.019 66.202 Program Name COVID-19 - Coronavirus Relief Fund Congressionally Mandated Projects Award Year FY 2021 Pass-Through Agency State of Alaska Department of Commerce, Community, and Economic Development, State of Alaska Department of Environmental Conservation Pass-Through Entity Identifying Number 20-CRF-024, 18EQ57, 20ER77, 21ES93 Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The City did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2021. Cause The City did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The City is not compliant with 2 CFR 200.512. The City could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the City's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the City establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with this finding. Management will ensure beginning balance reconciliations and year-end adjustments will be complete by September, and will work with external auditors to have a financial statement draft prior to their fieldwork.
Finding Reference 2021-05 Federal Agency: US Department of Housing and Urban Development US Department of Health and Human Services Federal Program: All Federal Programs Compliance Requirement: Reporting Type of Finding: Material Weakness (MW) and Instance of Noncompliance (NC) This finding is similar to prior year Finding 2020-05. Condition The Data Collection Form and the Reporting Package for the year ended June 30 2021 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors’ reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (“FAC”) nine months after the end of the audit period. Effect The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Cause The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2021. In addition, the lack of procedures for the analysis, recording and reconciliation of accounting records on a monthly basis, has resulted in delays in the process of auditing the Organization’s financial statements. Questioned Costs None Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation will be implemented.
2021-002 – Reporting – Submission of the Data Collection Form Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 21.019 COVID-19 - Coronavirus Relief Fund Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2021, was not filed by the extended deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of new federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned costs: None Context: The reporting package and data collection form for the year ended June 30, 2021, was submitted to the Federal Audit Clearinghouse after the due date of September 30, 2022. Repeat finding: No Recommendation: We recommend the Authority continue to refine 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. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.
2021-002 – Reporting – Submission of the Data Collection Form Identification of the Federal Program: 93.498 COVID-19 - Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 21.019 COVID-19 - Coronavirus Relief Fund Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended June 30, 2021, was not filed by the extended deadline of September 30, 2022, to the Federal Audit Clearinghouse. Cause: Although the schedule and notes thereto were prepared accurately and timely, additional time was required to comply fully with reporting on, and audit of, compliance requirements of new federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2021, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned costs: None Context: The reporting package and data collection form for the year ended June 30, 2021, was submitted to the Federal Audit Clearinghouse after the due date of September 30, 2022. Repeat finding: No Recommendation: We recommend the Authority continue to refine 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. View of Responsible Officials: The Authority’s management agrees with the federal award finding identified in the audit. Management’s response to this finding is described in the accompanying management’s corrective action plan.
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
Federal program information: Funding agency: Department of Interior and Department of Education Passed through the Bureau of Indian Education (BIE) Title: Indian School Equalization Program (ISEP) Education Stabilization Fund (ESF) CFDA number: 15.042 and 84.425 Award number: All major program award numbers Award period: All major program periods Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The School’s fiscal year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The School did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the School should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package.
2021-001 – Reporting – Submission of the Reporting Package and Data Collection Form Criteria or Specific Requirement - 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 and the data collection form for the year ended June 30, 2021, were not submitted by the deadline of September 30, 2022, to the Federal Audit Clearinghouse (FAC). Cause - Although the schedule and notes thereto were prepared 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 June 30, 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 June 30, 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.
Condition The Institute did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2021, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Institute was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Institute did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Institute cannot be considered by the auditor as a low-risk auditee. Questioned Costs None. Recommendation We recommend the Institute to maintain adequate accounting records related to the nonfederal and federal funds in order to properly prepare the financial statements accurate and in a timely manner.
Condition The Institute did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2021, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Institute was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Institute did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Institute cannot be considered by the auditor as a low-risk auditee. Questioned Costs None. Recommendation We recommend the Institute to maintain adequate accounting records related to the nonfederal and federal funds in order to properly prepare the financial statements accurate and in a timely manner.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Single Audit Report Submission - Material Weakness in Internal Control Over Compliance and Noncompliance Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor's report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College's fiscla year 2021 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor's Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management's response: Management has implemented policies and procedures to ensure the timely submission of single audit reporting package.
Singleaudit data collection form not filed by due date. Federal Programs Impacted: 17.258 (WIOA Cluster). Questioned CostsL None. Condition: The data collection form for the single audit ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse by the due date. Criteria: 2 CFR Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completio of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after reciept of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not completed by the nine month due date. This is due to bank reonciliation not reconciling appropriately in addition to auditor timelines impacting the ability to complete the audit. Effect: The WDBEA has not met the reporting requirements related to timely submission of the data collection form required for a single audit. Therefore, per 2 CFR Section 200.520, the WDBEA will not meet the low-risk criteria for future single audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the WDBEA to continue its efforts in bringing audits up to date. Management Reponse: Management will continue its efforts incompleting audits in a timely and efficient manner.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17.259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.