WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
WIOA Cluster/Adult (17.258), Youth (17.259) and Dislocated Worker (17.278); Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services; Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. A six-month extension was provided for submission of the data collection form and reporting package for the reporting period.; Condition/Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package for the audit period.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form for the audit period.; Questioned Costs: None.; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendation: We recommend Southwest Arkansas Planning and Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; View of Responsible Officials: See corrective action plan.
Finding 2022-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Pass through agency: State of Alaska, Department of Commerce, Community, and Economic Development Federal Program: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Number: 220000183 Award Period: 2022 - 2024 Type of Finding: Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: Juneau Economic Development Council did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: The pass-thru entity failed to provide the subrecipient (Juneau Economic Development Council) with their determination on whether a subrecipient relationship exists. Based on available information, management determined that they were contractors and not subrecipients. As a result of the State of Alaska’s FY24 audit, it was determined by Legislative Audit that Juneau Economic Development Council was a subrecipient and a federal compliance audit would be required. This determination was made after the deadline for reporting had passed and Juneau Economic Development Council was unable to meet the compliance requirement. Effect: Juneau Economic Development Council is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend that Juneau Economic Development Council receives, in writing, the determination of whether a subrecipient relationship exists or not if Juneau Economic Development Council is involved with another organization’s federal program. Management Response: Management concurs with this finding. See Corrective Action Plan.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
2022-001 Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Special Education Cluster AL number: 84.027, 84.027X , 84.173 Award year and number: 2022; 003-9689-77-2022, 003-9689-70-2022, 003-9689-79-202 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal and/or state funding. Cause: The Cooperative had significant turnover in the business office that delayed the completion of the audit. Repeat: Yes Auditor's Recommendations: The Cooperative should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: The Covid-19 pandemic caused delays in the audit and as such the required deadline could not be met. The Cooperative will work with the firm to establish appropriate deadlines to ensure timely completion of all upcoming audits.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Late Submission Federal Program Information: Funding agency: U.S. Department of Education Title: Impact Aid, Education Stabilization Fund and Title I Grants to Local Educational Agencies Assistance listing numbers: 84.041, 84.425D, 84.425U, 84.425W and 84.010 Award year and numbers: 018 0400 37 2021, 018 0400 37 2022, 018 400 32 2021, 018 0400 32 2022, 018 0400 31 2022, 018 0400 37 2022, 018 0400 93 2021 and 018 0400 97 2021 Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition: The fiscal year audit and reporting package is being submitted after the required due date. Context: We reviewed the audit submission date in comparison to the required due date. Questioned Costs: To be determined by grantor. Effect: There is a potential for suspension or cessation of federal funding. Cause: The District had significant turnover in the business office that delayed the completion of the audit. Repeat: No Auditor's Recommendation: The District should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: This finding is due to the district not having fiscal year audits within nine months of the end of the year. The district is still behind on audits for 2022-2023, 2023-2024 and will be for 2024-2025 if Browning is unable to find an auditor. The current auditor gave notice to the district that they would not keep us as a client for the next two audits in May or June 2025. There are several reasons that the 2021-2022 audit has not been completed before now. There was a change in business office staffing, locating the requested information after two years, losing submitted data, and a changeover in auditors.
Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2022. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2023 and 2024. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The financial statements were not finalized by the due date. Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Criteria: According to 2 CFR § 200.512(a), auditees must submit the data collection form and reporting package within nine months after the end of the audit period or 30 days after receiving the auditor’s report, whichever is earlier. Condition: The entity did not submit its Single Audit report to the Federal Audit Clearinghouse (FAC) within the required deadline of nine months after the fiscal year-end. Questioned Costs: None noted Context and Effect: The late submission could result in noncompliance with federal grant requirements, potential withholding of future federal funding, and reputational harm to the entity. Cause: The delay was due to inadequate internal controls over the audit process, including lack of proper monitoring of deadlines, delayed financial statement preparation, and coordination issues between the entity and the external auditor. Repeat Finding: No Recommendation: Management should establish and implement a robust tracking system to monitor reporting deadlines, ensure timely financial statement preparation, and improve coordination with external auditors. Additionally, assigning a compliance officer or designated staff member responsible for tracking audit progress and submission deadlines can help prevent future delays. Response Management agrees with this finding.
Criteria: According to 2 CFR 200.512, the Single Audit report must be submitted to the Federal Audit Clearinghouse within 30 days of the completion of the audit, but no later than nine months after the end of the audit period. The failure to comply with this requirement constitutes noncompliance with federal regulations. Condition: For the year ended June 30, 2022, it was noted that the Uniform Guidance report, specifically the Single Audit report, was not filed within the required time frame. The report, which was due on March 31, 2023 was filed on March 27, 2026. Cause: The organization was experiencing rapid programmatic growth and was unable to fully staff the relevant administrative functions required to service an audit. Effect or Potential Effect: The late submission of the report resulted in noncompliance with federal reporting requirements under the Uniform Guidance, which could have implications for future funding, as well as increased risk of audit scrutiny. This delay also impacted the timeliness of the Federal Audit Clearinghouse’s ability to review and process the report, potentially delaying subsequent funding releases or audits. Recommendation: The Organization should implement internal controls to ensure that reporting deadlines are effectively monitored and met. These controls may include the development of a reporting calendar with clearly defined deadlines as well as the assignment of responsibility for tracking and ensuring timely submission of reports. Views of Responsible Official: Management of the Kanawha Valley Collective concurs with the audit finding. The Organization is actively working to rectify the matter and has engaged a Certified Public Accounting firm to complete the required audit procedures.
Finding 2022-006: Single Audit Submission Deadline Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The reporting package for the year ended June 30, 2022 was not submitted by the March 31, 2023 reporting deadline. Questioned Cost: $-0- Cause: The Seminary initially determined federal expenditures were below the Single Audit threshold. Effect: The Seminary is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2022. Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended June 30, 2022 was issued on April 15, 2026, The Data Collection form and reporting package will be submitted within 5 business days thereafter.
Criteria In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (the FAC) within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition The Organization did not submit its single audit reporting packages and data collection form (Form SF-SAC) for the year ended June 30, 2022 to the FAC by the required due date. Cause The Organization did not have adequate procedures to ensure the timely filing of the single audit reporting package and data collection form to the FAC. Effect Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Repeated Finding See finding 2021-004 included in the Status of Prior Audit Findings. Recommendation We recommend that the Organization improve its financial reporting process to ensure compliance with the reporting requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which requires that the single audit reporting package and data collection form be submitted to the FAC within the earlier of 30 days after the receipt of the auditors’ report, or nine months after the end of the audit period, unless a longer period of time is agreed to in advance by the cognizant or oversight agency for the audit. Views of Responsible Officials and Planned Corrective Action Reporting Compliance. Mental Health Kokua will ensure compliance with the FAC requirement of submitting the Single Audit Package and data collection report no later than 30 days after receipt of the audit. The CFO of Mental Health Kokua will be responsible for ensuring this compliance is met.
Condition: The Bureau did not submit its Single Audit reporting package for the year ended June 30, 2022 to the Federal Audit Clearinghouse (FAC) within the deadline required by 2 CFR 200.512(a). The submission occurred significantly after the nine-month period following fiscal year-end, contrary to the Uniform Guidance’s timely reporting requirements.
2022-002 – Reporting – Submission of the Data Collection Form (Significant Deficiency) Identification of the Federal Program: 93.498 COVID-19 Claims Reimbursement for the Uninsured Program and the COVID-19 Coverage Assistance 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, 2022, were not filed by the deadline of March 31, 2023, 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 the federal award programs. Effect: The reporting package and data collection form for the year ended June 30, 2022, were 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, 2022, were submitted to the Federal Audit Clearinghouse after the due date of March 31, 2023. Repeat Finding: No. Recommendation: We recommend the Corporation continue to refine policies, procedures and internal controls, 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: Management agrees with the federal award finding identified in the audit. Management will file the reporting package and data collection form immediately upon completion and will continue to monitor and adhere to future Federal compliance updates to prevent such delays in the future.
Section III - Federal Award Findings and Questioned Costs Finding 2022-001: Reporting Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: June 1, 2021 through May 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Northwest Montana Head Start, In,c.'s audited financial statements for the year ended May 31, 2022 were due to the federal single audit clearing house by February 28, 2023. Condition: Northwest Montana Head Start, Inc.’s May 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after February 28, 2023. Cause: Northwest Montana Head Start, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Northwest Montana Head Start, Inc. implement procedures to ensure timely completion of the annual audit. View of responsible officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Section III - Federal Award Findings and Questioned Costs Finding 2022-001: Reporting Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: June 1, 2021 through May 31, 2022. Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Northwest Montana Head Start, In,c.'s audited financial statements for the year ended May 31, 2022 were due to the federal single audit clearing house by February 28, 2023. Condition: Northwest Montana Head Start, Inc.’s May 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after February 28, 2023. Cause: Northwest Montana Head Start, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner. Effect: There is a potential for suspension or cessation of federal funding. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Northwest Montana Head Start, Inc. implement procedures to ensure timely completion of the annual audit. View of responsible officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.
Section 8 Housing Choice Vouchers Assistance Listing Number 14.871, Highway Planning and Construction (Federal-Aid Highway Program) Assistance Listing Number 20.205 Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the Village is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition and Cause: The Village did not obtain an independent audit within the required period for submission. Effect or Potential Effect: The Village did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: A similar finding (2021-002) was reported in the prior year. Recommendation: The Village should develop a course of action to ensure future single audit reports are completed and submitted to the Federal Agency Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the Corrective Action Plan, management has agreed to the findings and recommendation above.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.
2022-014 ? Late Submission of Annual Federal Reporting Package Federal Program Information: Funding Agency: All major programs Title: All major programs Assistance Listing Number: All major programs Award Period: June 1, 2021 ? May 31, 2022 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: NTU did not submit the annual federal reporting package within nine months after May 31, 2022. Questioned Costs: None Context: The annual federal reporting package for the year ended May 31, 2022. Cause and Effect: Internal controls were not designed and implemented to the annual federal reporting package was submitted within the timeframe required by OMB Uniform Guidance. Auditors? Recommendation: NTU should improve internal controls to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management?s Response: NTU has developed a comprehensive year-end financial close and annual federal reporting plan with the assistance of our consultants, Harshwal & Company, LLC in September 2022. This plan was not implemented until after the end of fiscal year 2022. As part of this plan, NTU will ensure that financial accounting books and records are reconciled and closed in a timely manner prior to providing the final trial balance to the auditor.