Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-002 ACCURACY AND COMPLETENESS OF SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (“SEFA”) Criteria CUAHSI is required to prepare a SEFA in accordance with the prescribed guidelines of the Uniform Guidance (“UG”). In addition, 2 CFR Section 200.512(a) of the Uniform Guidance requires the reporting package and Data Collection Form (“DCF”) to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after CUAHSI’s year end. Condition CUAHSI provided two different versions of the SEFA to the auditor during the audit process. The auditor noted CUAHSI incorrectly identified the qualified expenditures related to the federal grant programs. Additionally, due to the delay in financial close of CUAHSI’s books and records, a federal single audit for the year ended December 31, 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022. The inaccurate reporting of grants and related activity in the SEFA can lead to improper identification of major programs causing inadequate testing by the auditor as required by UG. As a result of the audit procedures performed and proposed adjustments to CUAHSI’s preliminary SEFA by the audit, management was able to make the required changes. Cause & Context Due personnel and staffing issues, CUAHSI was not able to complete the financial close process in a timely manner which led to the changes in qualified expenditures and delay in the financial statement and the federal single audit being completed. Effect Failure to comply with federal regulations and reporting requirements exposes CUAHSI to potential legal and regulatory consequences, including the risk of future funding loss and financial penalties. Questioned Costs None Prior Year Audit Finding Yes - previously reported as MW2019-006. Recommendation To address the identified deficiencies and improve controls over the preparation of the SEFA, the auditor recommends the development and documentation of procedures for tracking federal awards and related disbursements to subrecipients. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Federal agency name: U.S. National Science Foundation and U.S. Department of Agriculture Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Cyber Infrastructure, Integrative Activities & Forestry Research AL No.: 47.050, 47.070, 47.079, 47.080, 47.083 & 10.652 Federal Award Identification No. & Award Period: EAR-1849458 (06/01/2019-05/31/2024), EAR-2012893 (10/01/2020 – 08/31/2025), EAR-2028793 (05/15/2020 – 04/30/2021), OAC-1931278 (10/1/2019 – 09/30/2022), OAC-1829744 (09/01/2018 – 08/31/2023), OAC-1835592 (01/01/2009 – 12/31/2022), OAC-1835818 (10/01/2018 – 09/30/2022), OISE-1855654 (05/15/2019 – 12/31/2023), OAC-1664061 (10/01/17 – 09/30/2022), OIA-1937099 (09/01/2020 – 08/31/2021) & 19-DG11330140-083 (09/26/2019 – 09/30/2021) Pass Through Entity: Utah State University & University of Cincinnati MW2020-004 REPORTING - DCF Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2020 was not performed in a timely manner and the DCF was not submitted by its due date of March 31, 2022 (COVID-19 extension). The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (January 20, 2025) or nine months after CUAHSI’s year end (September 30, 2021) that was extended to March 31, 2022 due to COVID-19. Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2019-007. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
2020-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit Clearinghouse by September 30, 2021. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit report is received prior to the September 30, reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete. - 9
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2021, 2022, 2023 and 2024 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2021, 2022, 2023 and 2024 audit preparation and expects to be current on audits as of the 2024 audit. This was not reported in the prior year.
Criteria: Under 2 CFR 200.512(a), an auditee must submit the single audit reporting package, including financial statements and the schedule of expenditures of federal awards (SEFA), no later than 30 days after receipt of the auditor’s report or nine months after the fiscal year-end, whichever comes first. Company management is responsible for ensuring the financial statements are prepared and issued timely to meet the Single Audit submission deadline established by the Federal Audit Clearinghouse (FAC). Statement of Condition: The auditee’s single audit financial statements were not issued by the required due date. The fiscal year ended on December 31, 2020, making the reporting package due no later than September 30, 2021. However, the audit report date is February 13, 2026, resulting in the late submission of the single audit reporting package to the FAC. Additionally, the audit reports for the years ended December 31, 2021 to 2024 have not yet been issued. Cause of Condition: The delay occurred because of employee turnover and lack of adequate internal controls over financial reporting timelines. The auditee did not have sufficient processes in place to ensure the timely preparation and issuance of financial statements. Effect of Condition: Because the financial statements and reporting package were issued late the auditee failed to comply with federal reporting requirements, federal agencies and pass-through entities did not receive timely financial and compliance information needed for monitoring and oversight, and the delay increases the risk that financial reporting issues may go undetected or unresolved. Questioned Costs: None. Recommendation: We recommend that management (1) strengthen internal controls over year-end financial reporting to ensure timely completion of the audit, (2) implement a detailed closing schedule and tracking process to monitor deadlines, (3) ensure adequate staffing or external support during the financial statement preparation and audit process, and (4) conduct periodic reviews to confirm compliance with federal Single Audit submission deadlines. Identification of Repeat Finding: The finding is a repeat of the finding noted in the audit for December 31, 2019 as finding 2019-006. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.
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, 2020 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.
Agency: U.S. department of Agriculture Federal Program: Senior Farmers' Market Nutrition Programs CFDA: 10.576 Grant Number: 201919Y831341 Grant Period October 1, 2018 - September 30, 2019 Compliance Reporting Category Noncompliance Criteria 2 CFR Part 200.512 - Report Submission General established that (1)The audit must be completed, and the data collection form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If tge due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Data Collection Form for the fiscal year ended June 30, 2020 was not timely submitted to the federal government. Effect AEDA is not in compliance with the reporting requirement set forth by federal regulation, which could affect the future of its federal grants. Cause AEDA has not been able to provide the necessary information for the preparation of the single auidt report on a timely basis in order to complete its reporting reuirements for the fiscal year 2020. Prior Year Audit Finding 2019-003 Recommendation We recommend AEDA to assemble, before the year-end, an audit team to be in-charge of the single audit process. Also, AEDA's management should implement adequate procedures to timely close its accounting records, subsidiaries and reconciliations, which are esential for the preparation of the fiscal year-end financial statements and reports on an accurate timely manner. Questioned Costs None Management's Response Refer to Grantee's Corrective Action Plan.
Criteria: 2 CFR §200.512 (a) (1) establishes that 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. Condition: COR3 did not submit the required data collection form and reporting package for the year ended June 30, 2019 and 2020, within the required period. Cause: Lack of procedures requiring a review of deadlines established for the submission of required annual reporting. In addition, the lack of an integrated financial accounting system that considers all funds administered, including state and federal awards. The accounting is maintained for funds received and disbursed, which are recorded in "Excel" program spreadsheets for both state and federal awards. In addition, the Program maintains separate accounting records, for transactions related to the Grants using the same "Excel" program spreadsheets system. This creates delays in the performance of the single audit procedures and the timely delivery of the single audit reporting package. Effects: Condition may result in noncompliance with the requirements for Reporting. Questioned Costs: None. Identification as a repeat finding: Finding is a repeat of a finding in the immediately prior year and was identified as first bullet in finding number 2019- 05. Recommendation: We recommend management to establish calendars to review submission of required reporting in order to ascertain that all team members be aware of due dates.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
Agency: U.S. department of Agriculture Federal Program: Senior Farmers' Market Nutrition Programs CFDA: 10.576 Grant Number: 201919Y831341 Grant Period October 1, 2018 - September 30, 2019 Compliance Reporting Category Noncompliance Criteria 2 CFR Part 200.512 - Report Submission General established that (1)The audit must be completed, and the data collection form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If tge due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Data Collection Form for the fiscal year ended June 30, 2020 was not timely submitted to the federal government. Effect AEDA is not in compliance with the reporting requirement set forth by federal regulation, which could affect the future of its federal grants. Cause AEDA has not been able to provide the necessary information for the preparation of the single auidt report on a timely basis in order to complete its reporting reuirements for the fiscal year 2020. Prior Year Audit Finding 2019-003 Recommendation We recommend AEDA to assemble, before the year-end, an audit team to be in-charge of the single audit process. Also, AEDA's management should implement adequate procedures to timely close its accounting records, subsidiaries and reconciliations, which are esential for the preparation of the fiscal year-end financial statements and reports on an accurate timely manner. Questioned Costs None Management's Response Refer to Grantee's Corrective Action Plan.
Criteria: 2 CFR §200.512 (a) (1) establishes that 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. Condition: COR3 did not submit the required data collection form and reporting package for the year ended June 30, 2019 and 2020, within the required period. Cause: Lack of procedures requiring a review of deadlines established for the submission of required annual reporting. In addition, the lack of an integrated financial accounting system that considers all funds administered, including state and federal awards. The accounting is maintained for funds received and disbursed, which are recorded in "Excel" program spreadsheets for both state and federal awards. In addition, the Program maintains separate accounting records, for transactions related to the Grants using the same "Excel" program spreadsheets system. This creates delays in the performance of the single audit procedures and the timely delivery of the single audit reporting package. Effects: Condition may result in noncompliance with the requirements for Reporting. Questioned Costs: None. Identification as a repeat finding: Finding is a repeat of a finding in the immediately prior year and was identified as first bullet in finding number 2019- 05. Recommendation: We recommend management to establish calendars to review submission of required reporting in order to ascertain that all team members be aware of due dates.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.
CFDA No. WIOA Cluster / Adult (17.258), Youth (17-259) and Dislocated Worker (17.278) Federal Agency: U.S. Department of Labor; Pass-through Agency: Arkansas Department of Workforce Services Criteria: Per guidance provided in 2 CFR part 200.512, the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. ; Condition / Context: The financial statement audit was not completed within the allowed timeframe and the data collection form and reporting package were not submitted timely.; Effect: Southwest Arkansas Planning and Development District, Inc. filed a late submission of the data collection form and the reporting package for the audit period.; Questioned Costs: None; Cause: Southwest Arkansas Planning and Development District, Inc. was impacted by the COVID-19 pandemic and was unable to meet the due date of the data collection form and reporting package.; Recommendations: We recommend Southwest Arkansas Planning & Development District, Inc. implement procedures and controls to ensure the reporting requirements are properly completed within the mandated timeframe.; Views of Responsible Officials: See Corrective Action Plan.