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
Condition: The Bureau did not submit its Single Audit reporting package for the year ended June 30, 2021 to the Federal Audit Clearinghouse within the timeframe required by 2 CFR 200.512(a), submitting well after the nine-month deadline. Criteria: 2 CFR 200.512 requires recipients to submit the complete reporting package—including the financial statements and SEFA (200.510), summary schedule of prior audit findings (200.511), auditor’s reports (200.515), and corrective action plan (200.511(c))—to the FAC within 30 days of the auditor’s report or nine months after year-end. Context: While the Bureau filed timely for FY 2014–2015, it has repeatedly failed to meet filing deadlines since FY 2016; FY 2016 was submitted nearly two years late, FY 2017 was delayed but covered by FEMA administrative relief, and the reporting packages for FY 2018, FY 2019, and FY 2020 were submitted significantly past statutory limits. FY 2021 continued this pattern of late submission, indicating ineffective controls over the audit reporting timeline. Cause: The delay is related to systemic weaknesses in financial management and reporting processes described in Finding 2021-001, including the absence of an integrated financial system and excessive reliance on Excel spreadsheets, which hinder timely reconciliation, compilation, and audit preparation. Effect: Failure to comply with reporting deadlines may subject the Bureau to federal sanctions, including withholding or disallowance of indirect costs, suspension of funding until audit submission is complete, or termination of federal awards; repeated delinquency also undermines the Bureau’s credibility with federal agencies. Questioned Costs: None. Recommendation: Implement a formalized audit and reporting calendar to ensure required documents are compiled and ready for audit by March 31 each year, establish an integrated system supporting timely reporting, assign responsibility for monitoring the Single Audit submission timeline, and conduct periodic status reviews to ensure timely submission to the FAC under Uniform Guidance requirements. Management Response: See corrective action plan.
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE Audit Finding Reference Number 2020 – 001 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 93.224 Head Start Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 Affordable Care Act (ACA) Grants for new and expanded services under the Health Care Program Federal Award Year December 31, 2020 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Not Applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The December 31, 2020 audit report was not submitted within the prescribed time frame required by federal regulations. The audit report was outstanding beyond the nine (9) months after the entity’s fiscal year pursuant to the federal requirements. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect Excelth, Inc. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that the management of Excelth, Inc. take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management Response The EXCELth Finance Department was delayed in providing timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and subsequent problems this caused in difficulties hiring and maintaining qualified individuals in the department. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE Audit Finding Reference Number 2020 – 001 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 93.224 Head Start Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 Affordable Care Act (ACA) Grants for new and expanded services under the Health Care Program Federal Award Year December 31, 2020 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Not Applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The December 31, 2020 audit report was not submitted within the prescribed time frame required by federal regulations. The audit report was outstanding beyond the nine (9) months after the entity’s fiscal year pursuant to the federal requirements. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect Excelth, Inc. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that the management of Excelth, Inc. take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management Response The EXCELth Finance Department was delayed in providing timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and subsequent problems this caused in difficulties hiring and maintaining qualified individuals in the department. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: SLT0591/0845/1405 Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Community was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is a repeat of Finding 2019-006, therefore we believe this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: SLT0591/0845/1405 Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Community was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is a repeat of Finding 2019-006, therefore we believe this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding No. 2020-004 – Reporting - Late filing of data collection form and reporting package Federal Program Federal Program Assistance Listing 21.019 – Coronavirus Relief Fund – COVID-19 Name of Federal Agency U.S. Department of Treasury Pass-through Entity Puerto Rico Treasury Department Category Significant deficiency in internal controls over compliance / Non-compliance Compliance requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Hospital did not file on time the data collection form and reporting package required by CFR § 200.512. Cause In response to the global pandemic of COVID – 19, the government of the United States enacted various laws to provide grants and support to hospitals and other healthcare entities responding to the coronavirus pandemic, among others, some of which have never been subject to a single audit process and thus, the reconciliation and reporting process was delayed. Effect As a result of this condition, the federal grantor or the passthrough entity may issue warnings and/or impose penalties to the Hospital. Also, the federal grantor was prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for budgetary policy analysis. Questioned cost None Context This is the first data collection form that the Hospital is required to submit. Identification of a repeat finding This is not a repeat finding. Recommendation The Hospital should continue to monitor and review guidelines for federal awards under the Code of Federal Regulations to ensure it is up to date on the applicable requirements and changes therein. Views of responsible officials and planned corrective actions The Hospital’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Hospital’s response on pages 57 to 59.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Section III – Findings and Questioned Costs for Federal Awards Finding 2020-001 – Delinquent Filing Condition The accounting records for the 2020 audit were not able to be reconciled in a timely manner to complete the 2020 financial statement audit. Criteria Section 2 CFR 200.512 (a) (1) of the Uniform Guidance states that 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. Cause and Effect The passing of the Corporation’s CFO happened before the accounting records were reconciled and ready for the financial statement audit. The CFO performed the majority of the reconciliations and once the CFO passed away, no one within the Corporation was able to perform the year end reconciliations. This resulted in the financial statement audit not being able to be performed in a timely manner within the statutory required filing date. Recommendation We recommend that the Corporation document the annual financial statement close process so this process could be performed by anyone inside the Corporation with the proper skills, knowledge and understanding and spread the responsibilities over monthly reconciliations to multiple individuals within the Corporation. Views of Responsible Officials and Planned Corrective Actions The Corporation has begun putting in policies and procedures to ensure the monthly financial statement close process is completed in a timely manner. See separate report for planned corrective action.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
2020-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit Clearinghouse by September 30, 2021. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit report is received prior to the September 30, reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete. - 9
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2021, 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2021, 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was not reported in the prior year.
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE Audit Finding Reference Number 2020 – 001 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 93.224 Head Start Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 Affordable Care Act (ACA) Grants for new and expanded services under the Health Care Program Federal Award Year December 31, 2020 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Not Applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The December 31, 2020 audit report was not submitted within the prescribed time frame required by federal regulations. The audit report was outstanding beyond the nine (9) months after the entity’s fiscal year pursuant to the federal requirements. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect Excelth, Inc. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that the management of Excelth, Inc. take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management Response The EXCELth Finance Department was delayed in providing timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and subsequent problems this caused in difficulties hiring and maintaining qualified individuals in the department. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE Audit Finding Reference Number 2020 – 001 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 93.224 Head Start Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 Affordable Care Act (ACA) Grants for new and expanded services under the Health Care Program Federal Award Year December 31, 2020 Federal Agency U.S. Department of Health and Human Services Pass-Through Entity Not Applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The December 31, 2020 audit report was not submitted within the prescribed time frame required by federal regulations. The audit report was outstanding beyond the nine (9) months after the entity’s fiscal year pursuant to the federal requirements. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect Excelth, Inc. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that the management of Excelth, Inc. take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management Response The EXCELth Finance Department was delayed in providing timely financial information to your audit firm and provide the financial statements by the filing deadline due to the COVID pandemic and subsequent problems this caused in difficulties hiring and maintaining qualified individuals in the department. To prevent recurrence of the late filing of financial statements, we have contracted with a temporary staffing agency, Robert Half, for additional qualified accountants to provide the following services: to assist with preparing timely monthly financial information for presentation to the governing board; timely reconciliation of all bank statements to the general ledger each month; timely reconciliation of receivable and payables subsidiary ledgers to the general ledger each month; preparation any necessary adjusting entries for posting; attend the monthly board meeting when financial information is presented; and provide the necessary assistance to prepare audit financial statements on a timely basis.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
CFDA 17.277 Program Title: EKCEP CFDA No.: 15.252 Program Title: Abandon Mine Lands Pilot Project CFDA No. 23.001 Program Title: EKAMI Workforce Development Program Condition: Failure to complete required filings with the Federal Single Audit Clearing House Criteria: The Office of Management and Budget (OMB) Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.512 requires auditees to submit a completed Form SFSAC, along with one complete reporting package, to the Federal Audit Clearinghouse. Cause: Personnel were not aware of the requirement. Policies and procedures; and internal controls were lacking that would have resulted in having audit completed timely. Effect: Failure to meet federal audit requirements. Recommendation: Written policies and procedures should be put in place to negate repeating of finding. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures have been implemented.
Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: SLT0591/0845/1405 Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Community was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is a repeat of Finding 2019-006, therefore we believe this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding 2020-006 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund CFDA Numbers: 21.019 Award Number: SLT0591/0845/1405 Award Year: 2020 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Community was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is a repeat of Finding 2019-006, therefore we believe this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.
Finding No. 2020-004 – Reporting - Late filing of data collection form and reporting package Federal Program Federal Program Assistance Listing 21.019 – Coronavirus Relief Fund – COVID-19 Name of Federal Agency U.S. Department of Treasury Pass-through Entity Puerto Rico Treasury Department Category Significant deficiency in internal controls over compliance / Non-compliance Compliance requirements Other Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Hospital did not file on time the data collection form and reporting package required by CFR § 200.512. Cause In response to the global pandemic of COVID – 19, the government of the United States enacted various laws to provide grants and support to hospitals and other healthcare entities responding to the coronavirus pandemic, among others, some of which have never been subject to a single audit process and thus, the reconciliation and reporting process was delayed. Effect As a result of this condition, the federal grantor or the passthrough entity may issue warnings and/or impose penalties to the Hospital. Also, the federal grantor was prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for budgetary policy analysis. Questioned cost None Context This is the first data collection form that the Hospital is required to submit. Identification of a repeat finding This is not a repeat finding. Recommendation The Hospital should continue to monitor and review guidelines for federal awards under the Code of Federal Regulations to ensure it is up to date on the applicable requirements and changes therein. Views of responsible officials and planned corrective actions The Hospital’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Hospital’s response on pages 57 to 59.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Section III – Findings and Questioned Costs for Federal Awards Finding 2020-001 – Delinquent Filing Condition The accounting records for the 2020 audit were not able to be reconciled in a timely manner to complete the 2020 financial statement audit. Criteria Section 2 CFR 200.512 (a) (1) of the Uniform Guidance states that 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. Cause and Effect The passing of the Corporation’s CFO happened before the accounting records were reconciled and ready for the financial statement audit. The CFO performed the majority of the reconciliations and once the CFO passed away, no one within the Corporation was able to perform the year end reconciliations. This resulted in the financial statement audit not being able to be performed in a timely manner within the statutory required filing date. Recommendation We recommend that the Corporation document the annual financial statement close process so this process could be performed by anyone inside the Corporation with the proper skills, knowledge and understanding and spread the responsibilities over monthly reconciliations to multiple individuals within the Corporation. Views of Responsible Officials and Planned Corrective Actions The Corporation has begun putting in policies and procedures to ensure the monthly financial statement close process is completed in a timely manner. See separate report for planned corrective action.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.