2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
I NOTED THAT THE NVU DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. PER 2CFR SECTION 200.512, THE NVU MUST SUBMIT THEIR AUDIT TIMELY. FINAL ACCOUNTING ADJUSTMENTS WERE NOT MADE IN TIME TO COMPLETE THE AUDIT ON TIME. AUDIT WAS LATE. THIS WAS NOT A REPEAT FINDING.
I NOTED THAT THE NVU DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. PER 2CFR SECTION 200.512, THE NVU MUST SUBMIT THEIR AUDIT TIMELY. FINAL ACCOUNTING ADJUSTMENTS WERE NOT MADE IN TIME TO COMPLETE THE AUDIT ON TIME. AUDIT WAS LATE. THIS WAS NOT A REPEAT FINDING.
I NOTED THAT THE NVU DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. PER 2CFR SECTION 200.512, THE NVU MUST SUBMIT THEIR AUDIT TIMELY. FINAL ACCOUNTING ADJUSTMENTS WERE NOT MADE IN TIME TO COMPLETE THE AUDIT ON TIME. AUDIT WAS LATE. THIS WAS NOT A REPEAT FINDING.
I NOTED THAT THE NVU DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. PER 2CFR SECTION 200.512, THE NVU MUST SUBMIT THEIR AUDIT TIMELY. FINAL ACCOUNTING ADJUSTMENTS WERE NOT MADE IN TIME TO COMPLETE THE AUDIT ON TIME. AUDIT WAS LATE. THIS WAS NOT A REPEAT FINDING.
I NOTED THAT THE NVU DID NOT SUBMIT THEIR AUDIT WITHIN 9 MONTHS OF YEAR END. PER 2CFR SECTION 200.512, THE NVU MUST SUBMIT THEIR AUDIT TIMELY. FINAL ACCOUNTING ADJUSTMENTS WERE NOT MADE IN TIME TO COMPLETE THE AUDIT ON TIME. AUDIT WAS LATE. THIS WAS NOT A REPEAT FINDING.
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2021, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $0 Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Officials and Corrective Action Plan: Management concurs with finding. See Section IV- Current Year Corrective Action Plan.
Finding Number: 2021-006; Finding Type: Federal award finding; Federal Assistance Listing No.: 1) 16.556, 2) 93.665; Program Name: 1) State Domestic Violence and Sexual Assault Coalitions, 2) COVID-19 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19; Federal Agency: 1) U.S. Depart-ment of Justice, 2) U.S. Department of Health and Human Services; Pass-Through Entity: 1) ALN 16.556: n/a., 2) ALN 93.665: Oregon Health Authority; Grant Number: 1) 2019-MU-AX-0017, 2) 167045; Federal Award Year: 2021; Control Deficiency Type: Significant deficiency in internal controls over compliance; Instance of Noncompliance: Yes; Compliance Requirement: Reporting; Questioned Costs: None; Repeat Finding: No; Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Coalition did not electronically submit its September 30, 2021 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2021 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date. Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.
Finding Number: 2021-006; Finding Type: Federal award finding; Federal Assistance Listing No.: 1) 16.556, 2) 93.665; Program Name: 1) State Domestic Violence and Sexual Assault Coalitions, 2) COVID-19 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19; Federal Agency: 1) U.S. Depart-ment of Justice, 2) U.S. Department of Health and Human Services; Pass-Through Entity: 1) ALN 16.556: n/a., 2) ALN 93.665: Oregon Health Authority; Grant Number: 1) 2019-MU-AX-0017, 2) 167045; Federal Award Year: 2021; Control Deficiency Type: Significant deficiency in internal controls over compliance; Instance of Noncompliance: Yes; Compliance Requirement: Reporting; Questioned Costs: None; Repeat Finding: No; Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The Coalition did not electronically submit its September 30, 2021 Single Audit reporting package to the Federal Clearinghouse within the required time period. Cause: The organization’s 2021 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date. Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines. Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.
2021-004 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (June 30, 2022). Condition: CBNHC’s fiscal year 2021 single audit reporting package was not submitted by the due date of June 30, 2022. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: As documented in response to finding 2021-001, a timeline was produced to demonstrate that CBNHC was extremely short-staffed, which caused it to fall behind in its accounting functions. CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. The reconciliation of the general ledger and closing of the financials fell behind. CBNHC subsequently relied on an accounting consultant to assist in reconciling its books and preparing its financial statements. However, there were limitations in CBNHC’s ability to reconcile its specialized medical insurance billings and PRC program expenditures due to lack of knowledge of the health care management system, namely the Resource Patient Management System (RPMS). CBNHC has since hired RPMS experienced personnel and is current in managing the monthly close of the patient financial system. CBNHC will continue with a late audit report finding for fiscal year 2022, with the goal of being on track for its fiscal year 2023 reporting.
2021-004 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (June 30, 2022). Condition: CBNHC’s fiscal year 2021 single audit reporting package was not submitted by the due date of June 30, 2022. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: As documented in response to finding 2021-001, a timeline was produced to demonstrate that CBNHC was extremely short-staffed, which caused it to fall behind in its accounting functions. CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. The reconciliation of the general ledger and closing of the financials fell behind. CBNHC subsequently relied on an accounting consultant to assist in reconciling its books and preparing its financial statements. However, there were limitations in CBNHC’s ability to reconcile its specialized medical insurance billings and PRC program expenditures due to lack of knowledge of the health care management system, namely the Resource Patient Management System (RPMS). CBNHC has since hired RPMS experienced personnel and is current in managing the monthly close of the patient financial system. CBNHC will continue with a late audit report finding for fiscal year 2022, with the goal of being on track for its fiscal year 2023 reporting.
2021-004 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (June 30, 2022). Condition: CBNHC’s fiscal year 2021 single audit reporting package was not submitted by the due date of June 30, 2022. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: As documented in response to finding 2021-001, a timeline was produced to demonstrate that CBNHC was extremely short-staffed, which caused it to fall behind in its accounting functions. CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. The reconciliation of the general ledger and closing of the financials fell behind. CBNHC subsequently relied on an accounting consultant to assist in reconciling its books and preparing its financial statements. However, there were limitations in CBNHC’s ability to reconcile its specialized medical insurance billings and PRC program expenditures due to lack of knowledge of the health care management system, namely the Resource Patient Management System (RPMS). CBNHC has since hired RPMS experienced personnel and is current in managing the monthly close of the patient financial system. CBNHC will continue with a late audit report finding for fiscal year 2022, with the goal of being on track for its fiscal year 2023 reporting.
2021-004 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (June 30, 2022). Condition: CBNHC’s fiscal year 2021 single audit reporting package was not submitted by the due date of June 30, 2022. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: As documented in response to finding 2021-001, a timeline was produced to demonstrate that CBNHC was extremely short-staffed, which caused it to fall behind in its accounting functions. CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. The reconciliation of the general ledger and closing of the financials fell behind. CBNHC subsequently relied on an accounting consultant to assist in reconciling its books and preparing its financial statements. However, there were limitations in CBNHC’s ability to reconcile its specialized medical insurance billings and PRC program expenditures due to lack of knowledge of the health care management system, namely the Resource Patient Management System (RPMS). CBNHC has since hired RPMS experienced personnel and is current in managing the monthly close of the patient financial system. CBNHC will continue with a late audit report finding for fiscal year 2022, with the goal of being on track for its fiscal year 2023 reporting.
2021-004 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (June 30, 2022). Condition: CBNHC’s fiscal year 2021 single audit reporting package was not submitted by the due date of June 30, 2022. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: As documented in response to finding 2021-001, a timeline was produced to demonstrate that CBNHC was extremely short-staffed, which caused it to fall behind in its accounting functions. CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. The reconciliation of the general ledger and closing of the financials fell behind. CBNHC subsequently relied on an accounting consultant to assist in reconciling its books and preparing its financial statements. However, there were limitations in CBNHC’s ability to reconcile its specialized medical insurance billings and PRC program expenditures due to lack of knowledge of the health care management system, namely the Resource Patient Management System (RPMS). CBNHC has since hired RPMS experienced personnel and is current in managing the monthly close of the patient financial system. CBNHC will continue with a late audit report finding for fiscal year 2022, with the goal of being on track for its fiscal year 2023 reporting.
2021-004 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (June 30, 2022). Condition: CBNHC’s fiscal year 2021 single audit reporting package was not submitted by the due date of June 30, 2022. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: As documented in response to finding 2021-001, a timeline was produced to demonstrate that CBNHC was extremely short-staffed, which caused it to fall behind in its accounting functions. CBNHC continued to experience operational disruptions caused by turnover of key administrative positions and the COVID-19 pandemic. The reconciliation of the general ledger and closing of the financials fell behind. CBNHC subsequently relied on an accounting consultant to assist in reconciling its books and preparing its financial statements. However, there were limitations in CBNHC’s ability to reconcile its specialized medical insurance billings and PRC program expenditures due to lack of knowledge of the health care management system, namely the Resource Patient Management System (RPMS). CBNHC has since hired RPMS experienced personnel and is current in managing the monthly close of the patient financial system. CBNHC will continue with a late audit report finding for fiscal year 2022, with the goal of being on track for its fiscal year 2023 reporting.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Finding Number: 2021-001 Federal Programs: All federal financial assistance programs. Category: Internal Control/Compliance - Material Weakness Compliance Requirement: Reporting - Data Collection Form Condition: The Office of the Advocate for the Elderly of the Commonwealth of Puerto Rico (OAE) submitted the data collection form for the year ended September 30, 2020, to Federal Clearinghouse after its due date. Also, the current single audit for the year ended September 30, 2021, is being completed and submitted after the corresponding date. Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Cause: OAE's Single Audit Report for fiscal year 2020 was submitted on January 12, 2023. The main causes were recurrent delays in engaging the auditors and general planning of the process and the extended disruptions caused by COVID-19. For fiscal year 2021, the main causes were the delays experienced in the contract process to engage the external auditors and delays in retrieving the relevant support documents in custody of the Puerto Rico Department of Treasury. All the disbursements are processed by the subject Department. Effect: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part, Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted; or (d) terminating the federal award. Questioned Cost: None. Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. Management Response: Management agrees with the observation. Management recognizes that a delay will be experienced with respect to 2021. However, Management adopted a plan to reduce the delay for 2022 and to comply with the deadlines for the years after 2022.
Statement of Condition: The Single Audit reporting package and data collection form for the year ended September 30, 2021, was not filed by the deadline of June 30, 2022, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The Single Audit reporting package and data collection form for the year ended September 30, 2021, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and the schedule of expenditures of federal awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department as well as COVID-related issues which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required or extended due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 44.
Statement of Condition: The Single Audit reporting package and data collection form for the year ended September 30, 2021, was not filed by the deadline of June 30, 2022, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The Single Audit reporting package and data collection form for the year ended September 30, 2021, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and the schedule of expenditures of federal awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department as well as COVID-related issues which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required or extended due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 44.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
2021-003 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2022, in accordance with the federal requirements. Cause: The County fell behind in completing its financial reporting duties. Several factors contributed to the County missing crucial reporting deadlines. The ongoing pandemic exacerbated the County’s situation. The prior audit was not completed until August 2023. Effect: The County is not in compliance with federal requirements. Questioned Costs/Basis: N/A. Context: One out of one required submissions for FY 2021 and future submissions applicable to FY 2022 and 2023. Repeat Finding: Yes. 2020-004. Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2021 and make a plan to get up to date on all subsequent submissions. Management Response: The County intends to submit the data collection form upon completion of the 2021 Audit and will continue to work towards getting up to date on all subsequent submissions.
Criteria: Per the requirements contained in 2 CFR 200.512 (a), the auditee is responsible for submitting the data collection form and the reporting package, including the auditors’ reports, within the earlier of 30 days after receipt of the auditors’ report or nine months after the end of the audit period to the federal audit clearinghouse. Condition: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year September 30, 2021 within nine months after the end of the audit period. Citation: 2 CFR 200.512 (a) Cause: Account analyses were not performed in a timely manner throughout the year and this led to delays in the start of the audit process. Effect: PAX is deficient in its submission of the required audit reporting package and data collection form. As such, PAX is noncompliant with the reporting requirements. Questioned Costs: None. Context: This was a universal matter that impacted the entity as a whole. Repeat Finding: Yes Recommendation: We recommend that PAX implement appropriate policies, procedures, and controls to ensure that future submissions of the Uniform Guidance reports are filed timely. View of Responsible Officials: See Corrective Action Plan attached.
Finding # 2021-002 Program: Various, including AL 97.036 – Disaster Grants - Public Assistance (Presidentially Declared Disasters) – Reporting Grant Number & Year: Various Federal Grantor Agency: Various, including U.S. Department of Homeland Security Pass-Through Entity: Various, including Nebraska Military Department Criteria: Title 2 of the U.S. Code of Federal Regulations (CFR) § 200.512(a)(1) (January 1, 2021) states the following: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Title 2 CFR § 200.508 (January 1, 2021) states, in part, the following: The auditee must: (a) Procure or otherwise arrange for the audit required by this part in accordance with §200.509, and ensure it is properly performed and submitted when due in accordance with §200.512. Title 2 CFR § 200.303 (January 1, 2021) states the following, in relevant part: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ‘‘Standards for Internal Control in the Federal Government’’ issued by the Comptroller General of the United States or the ‘‘Internal Control Integrated Framework’’, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). A good internal control plan requires adequate procedures to ensure the audit is completed and submitted to the Federal Audit Clearinghouse within the time frame required by Title 2 CFR § 200.512. Condition: Garfield County did not have adequate procedures in place to monitor Federal expenditures and ensure a Single Audit was completed and submitted to the Federal Audit Clearinghouse in accordance with Title 2 CFR § 200.512. Consequently, the County had a basic financial statement audit completed for the fiscal year ending June 30, 2021, which was issued on September 15, 2021, but that audit did not include the additional information necessary to meet Uniform Guidance and Single Audit Act requirements. When the audit for the fiscal year ending June 30, 2022 was completed, the Auditor of Public Accounts identified that the County should have had a Single Audit completed for the fiscal year ending June 30, 2021. Repeat Finding: No Questioned Costs: None Statistical Sample: No Cause: Overall lack of knowledge and experience by County personnel related to Federal reporting and compliance requirements; misunderstanding of when expenditures for AL # 97.036 were required to be reported on the Schedule of Expenditures of Federal Awards. Effect: Noncompliance with Federal regulations, which could lead to Federal sanctions, and Single Audits not being completed when required. Recommendation: We recommend the County obtain necessary training related to Federal reporting requirements, establish written procedures for closely monitoring Federal expenditures, and ensure a Single audit is completed and submitted to the Federal Audit Clearinghouse within the time frame required by Title 2 CFR § 200.512. View of Officials: The County plans to make sure and have proper education and obtain training to ensure County personnel are aware of Federal reporting requirements and understanding of the schedule of expenditures of Federal awards.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. In accordance with OMB Memo M-20-26, and due to the coronavirus pandemic, an extension of six months beyond the normal due date was granted for submission of the audit, data collection form, and reporting package. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the original deadline of March 31, 2022, nor the extended deadline of September 30, 2022. Cause There were various accounting issues such as personnel turnover and accounting schedules not properly reconciling to the general ledger which caused delays in the completion of the 2020 annual audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in recommendation 2021-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. View of Responsible Officials Management agrees with the finding. The City's Finance Department is implementing regular reconciliations of accounts and in 2022 started a year end closing process. Checklists have been developed and continue to be refined. Once the City becomes current this compliance issue will be mitigated.
Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. In accordance with OMB Memo M-20-26, and due to the coronavirus pandemic, an extension of six months beyond the normal due date was granted for submission of the audit, data collection form, and reporting package. Condition The 2021 Single Audit reporting package and data collection form have not been submitted to the Federal Audit Clearinghouse by the original deadline of March 31, 2022, nor the extended deadline of September 30, 2022. Cause There were various accounting issues such as personnel turnover and accounting schedules not properly reconciling to the general ledger which caused delays in the completion of the 2020 annual audit. Effect The filing of the Single Audit Reporting package and data collection form is past the due date. Recommendation As noted in recommendation 2021-001, we recommend the City strive to close the year-end with properly prepared reconciliations within 3 - 4 months after year-end in order to complete the annual financial audit timely. View of Responsible Officials Management agrees with the finding. The City's Finance Department is implementing regular reconciliations of accounts and in 2022 started a year end closing process. Checklists have been developed and continue to be refined. Once the City becomes current this compliance issue will be mitigated.
2021-006: Audit Completion and Submission to the State and Federal Government - Material Weakness and Non-Compliance Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501- Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year end. Condition: The Airport did not submit the audit report in the nine month time frame as required by the Uniform Guidance. Cause & Effect: A significant amount of turnover in the accounting department. Noncompliance with the federal requirement to submit an audit report nine-months after year end. Questioned Costs: None noted. Repeat Finding: Yes 2020-006 Recommendation: We recommend that the Airport file audit reports in compliance with 2 CFR 200.512(a)(1). Response: Please see final page of this report for management's response as found on the Airport's letterhead.