Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
2024-02: Timely Submission The Single Audit Reporting Package for the year ended December 31, 2023 was submitted to the Federal Audit Clearinghouse on April 26, 2025, which was beyond the required date of September 30, 2024. This late submission constitutes noncompliance with 2 CFR §200.512(a). Criteria: The Single Audit Reporting Package for the year ended December 31, 2023 is required to be filed the earlier of 30 days after the receipt of the auditors’ report or nine months after year end. Condition: The Single Audit Reporting Package was uploaded to the Federal Audit Clearinghouse and was reviewed and approved; however, it was not submitted at that time resulting in the submission being late. Cause: Fraser and Affiliate did not receive notification that the uploaded reporting package was certified by its auditor. As a result, the uploaded Single Audit Reporting Package to the Federal Audit Clearinghouse was not finalized and submitted. Questioned Costs: None Effect: Monitoring procedures in place were not effective in ensuring the approved Single Audit Reporting Package was submitted timely. Recommendations: Fraser and Affiliate should implement controls to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and recommendation. Management will implement an additional step to the submission process to ensure the uploaded and approved Single Audit Reporting Package is timely submitted. The additional step will involve a reminder to reach out to its auditor on or prior to the due date if communication from its auditor noting its certification is not received.
Block Grants for Substance Use Prevention, Treatment, and Recovery Services 93.959 Criteria: 2 CFR Section 200.512 (a)(1) states that Recovery Café of Clark County’s single audit must be completed and the data collection form must be submitted nine months after the end of the audit period. Condition: The Organization did not complete and submit its single audit within nine months after the end of the audit period. Cause: The Organization does not have a proper internal control structure in place to complete its single audit requirement in a timely manner. Effect: Users of the financial statements do not have timely access to the Organization’s financial information. Questioned Costs: None.Recommendation: Management should develop a review process to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.512 are met.
Block Grants for Substance Use Prevention, Treatment, and Recovery Services 93.959 Criteria: 2 CFR Section 200.430 states that Recovery Café of Clark County’s must have a formal approval process for employee pay increases or pay changes. Condition: The Organization does not have a formal approval process for employee pay rate changes. Cause: The Organization does not have a proper internal control structure in place to complete its approval process of pay increases and pay rate changes. Effect: No formal approval process of pay increases can create noncompliance with allowable personnel costs related to federal programs.Questioned Costs: None. Recommendation: Management should develop a formal approval process for all pay increases or pay changes to ensure that the financial information is recorded appropriately in accordance with generally accepted accounting principles, is properly reconciled and recorded at year-end in a timely manner, and audits are completed in a timely manner in accordance with 2 CFR Section 200.512. Views of Responsible Officials: Management will work to develop the proper procedures to ensure proper approvals and that balances are appropriately reconciled at year-end and recorded in accordance with generally accepted accounting principles, so the reporting requirements in 2 CFR Section 200.430 are met.
Finding 2024-002 Late Single Audit Submission Condition: The Organization has not timely submitted the Single Audit Reporting Packages for the year ended December 31, 2023. Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause: Due to delays in the audit process, the December 31, 2023 audit was not completed until after the submission deadline. Effect: Financial statement amounts could be materially misstated. Repeat finding: This is not a repeat finding. Questioned costs: N/A Recommendation: We recommend that the audit and submission of the data collection form be completed in a timely manner. Views of responsible officials: Management concurs with this recommendation. See also corrective action plan.
Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA N0. 14.155 (Project identification number 115-11311, 2020) Auditor non-compliance code: Z – Other Finding resolution status: Resolved/Unresolved/In Process Universe population size: The universe population size is not applicable to the finding Sample size population: The sample size is not applicable to the finding Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: For the year ended December 31, 2024 , the Corporation did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Criteria: Pursuant to Uniform Guidance Section 2 CFR 200.512, the Corporation is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the end of the audit period. Effect: The Corporation is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Corporation did not submit the Data Collection Form within the required time period due to oversight. Recommendation: The Corporation should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
Criteria: Per 2 CFR section 200.512, auditees that expend $750,000 or more in federal awards during a fiscal year are required to submit the single audit reporting package to the Federal Audit Clearinghouse within thirty calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period, whichever is earlier. Condition: The Organization did not file its single audit reporting package with the Federal Audit Clearinghouse for the year ended December 31, 2023 and prior years. Cause: The Organization did not have adequate procedures in place to ensure timely submission of the single audit reporting package to the Federal Audit Clearinghouse. Effect: Failure to submit the single audit reporting package constitutes noncompliance with the Uniform Guidance. Recommendation: The Organization should establish and implement formal procedures to ensure timely submission of its single audit reporting package to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and is in the process of filing the delinquent single audit reporting packages with the Federal Audit Clearinghouse. In addition, the Organization has assigned the responsibility for filing the single audit reporting package to its Chief Financial Officer and has developed a compliance calendar to track the submission deadline.
CFINDINGS RELATED TO FEDERAL AWARDS Finding: 2024-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Treasury ALN # and Title : ALN #21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) 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. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Towns’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Town is not in compliance with the Date Collection Form reporting deadline. Cause: The Town did not employ a Comptroller during most of 2024, whwhich resulted in a delay in the completion of the Single Audit. Recommendation: We recommend that the Town monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A
Reporting - Federal Financial Report Housing Opportunities for Persons with AIDS #14.241 and HIV Care Formula Grants (Ryan White Program) # 93.917 The Department of Housing and Urban Development (HUD) and U.S. Department of Health and Human Services Condition - The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria - The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause - The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect - The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation - We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response - Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Organization increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.
2024-001 Reporting - Federal Financial Report HIV Care Formula Grants (Ryan White Program) # 93.917 U.S. Department of Health and Human Services Condition - The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria - The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause - The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect - The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation - We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response - Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Organization increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.
Late Report Submissions to Federal Audit Clearinghouse and HUD Identification as a Repeat Finding: Not a repeat finding Finding: The Authority did not file its annual 2023 Single Audit and Data Collection Form timely with the Federal Audit Clearinghouse (FAC), and did not file its audited Financial Data Schedule timely with the U.S. Department of Housing and Urban Development (HUD). Criteria: As stated in 2 CFR 200.512(a)(1), the Uniform Guidance requires submission of the Single Audit Reporting Package and Data Collection Form to the FAC nine months after the fiscal year-end. As stated in 24 CFR 902.33(c), HUD requires public housing authorities to submit an audited Financial Data Schedule (FDS) through FASS-PH no later than 9 months after the fiscal year-end. As such, the Authority’s 2023 Single Audit and Data Collection Form submission to the FAC and the audited FDS submission to HUD were both due September 30, 2024. Sample Size and Population: Sampling was not applicable to this finding. Condition: The FAC submission and the audited FDS submission were each filed more than 30 days late. Cause: During 2023, the Authority underwent a major accounting and tenant management software conversion which resulted in delays in completing the Single Audit. Effect: The Authority was non-compliant with Uniform Guidance and HUD reporting deadlines. Late availability of audit information delayed Federal oversight and public transparency. Recommendations: Develop internal controls that provide for month-end and year-end accounting close milestone that include deadlines that will ensure external reporting deadlines are able to be met. Questioned Costs: None Management Response: Management response is reported in the “Corrective Action Plan” at the end of this report. Contact Person: Lowel Kruger, Executive Director
Information on the Federal Program: U.S. Department of Agriculture (USDA) Program Name: Community Facilities Direct Loan and Grants AL: 10.766 Specific Requirement: Per 2 CFR § 200.512(a), the auditee must submit the data collection form (DCF) and reporting package 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 auditee’s fiscal year. Condition Found: The audit for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse until October 8, 2025, after the required submission deadline of September 30, 2024. Questioned Costs: None. Cause and Effect: The Organization was unable to make submit the DCF and reporting package to the Federal Audit Clearinghouse before the submission deadline due to delays in the audit of the consolidated financial statements due to a delay in the debt workout plan from USDA. The late submission placed the auditee in noncompliance with Uniform Guidance reporting requirements. This could impact the auditee’s eligibility for future federal funding and may be considered in the federal agency’s risk assessment Recommendation: Management should implement procedures to help ensure the timely completion of future audits and submission of the reporting package to the Federal Audit Clearinghouse. Views of Responsible Official and Corrective Action Plan: Management agrees with the finding and recommendation. See Corrective Action Plan attached.
Finding 2024-001: Lack of Internal Control over Financial Reporting Information on the Federal Program: Assistance Listing Number 11.405 - Cooperative Institute for Marine and Atmospheric Research. Award Number NA22NMF4050043 (MA 1797). Compliance Requirement: Reporting. Type of Finding: Material Noncompliance. Criteria: Uniform Guidance, 2 CFR § 200.305 Report Submission requires that a non-federal entity submit its Single Audit report, data collection form (SF-SAC), and reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after the receipt of the auditor's report or nine months after the end of the audit period. Condition: The auditee's fiscal year-end is December 31, 2024. Per 2 CFR § 200.512, the reporting package was due on September 30, 2025. The auditee did not submit the completed Single Audit package to the Federal Audit Clearinghouse until after the required due date. Context: A review of the auditee's internal records and the FAC website confirmed that the Single Audit reporting package was not submitted by the required deadline. The delay was primarily caused by the lack of timely reconciliation of the auditee's financial records, which postponed the auditor's ability to complete their fieldwork. Cause: Management had not established and maintained effective internal controls over reporting to ensure timely submission of audited financial statements to the Federal Audit Clearinghouse. Effect or Potential Effect: The late submission put the auditee in noncompliance with federal regulations. This hinders the oversight agency from getting timely information about the auditee’s financial and compliance status. A lack of internal controls over required compliance requirements could affect the Organization receiving future federal funding. Questioned Costs: None Repeat Finding: Repeat finding of 2024-001 Recommendation: We recommend that management timely submit annual audit report to the Federal Audit Clearinghouse. To do this, management should develop and implement a clear timeline with internal milestones for completing audit preparation and review. Management should also establish internal control procedures that assign specific responsibilities to staff to ensure that all federal reporting deadlines are met. Views of Responsible Official: Management of the Organization concurs with the audit finding and will immediately implement the auditors’ recommendations. Internal control procedures will be put into place to establish milestones and overseen by the Executive director.
Finding 2024-004: Internal Control over Compliance Type of finding: Internal Control (material weakness) and Compliance (material noncompliance) Criteria: The Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Subpart F: 2 CFR 200.512) requires that an auditee submit the Single Audit reporting package and data collection form earlier of nine months after the end of the audit period or 30 calendar days after the County received the Auditors’ report. Condition: The County did not submit the Single Audit reporting package to the Federal Audit Clearinghouse and data collection form by the due date of September 30, 2025. Cause: The County does not have a system of internal control in place to perform year-end financial close and reporting in a timely manner. Effect: The County is not in compliance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Subpart F: 2 CFR 200.512). Recommendation: The County should strengthen its internal controls over year-end financial close and reporting with adopted policies and procedures to ensure compliance with the Report submission portion of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements section. Management’s Response: See corrective action plan.
Finding 2024-005 Significant Deficiency in Internal Control over Compliance and Noncompliance – Reporting Deadline for Federal Single Audit Identification of the federal programs Agencies Award Numbers ALN 15.022 Tribal Self Governance Department of Interior GT-OSGT812- Year 2013 GT-OSGT812- Year 2017 GT-OSGT812- Year 2018 GT-OSGT812- Year 2019 GT-OSGT812- Year 2020 GT-OSGT812- Year 2021 GT-OSGT812- Year 2022 GT-OSGT812- Year 2023 GT-OSGT812- Year 2024 GT-OSGT812- Year 2025 ALN 84.250 American Indian Vocational Rehabilitation Services Department of Education H250N210051- Year 2023 H250N210051- Year 2024 Criteria 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2024. Cause The audit was not completed in time to file the data collection form and reporting package, due to a delay in closing the books and records because of staff turnover. Effect or possible effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs None Identified. Context The data collection form and reporting package is due nine months after the fiscal year end. The data collection form and reporting package for the fiscal year ended December 30, 2024 was filed late. Identification as a Repeat Finding None. Recommendation We recommend the Association establish controls to ensure the audit is completed timely and the data collection form and reporting package is submitted to the FAC within the required timeframe. Views of Responsible Official and Planned Corrective Action Management concurs with the finding. Positions will be filled and reconciliation and review controls will be added for year end-close to ensure audit is filed before the deadline.
Finding 2024-001: Data Collection Form Late Submission Department of Health and Human Services AL # 93.696 Certified Community Behavioral Health Clinics Department of Health and Human Services AL # 93.912 Rural Health Care Services Questioned Costs: None How were questioned costs computed: Not applicable Condition Arukah Institute of Healing, Inc. did not submit the December 31, 2024, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause Arukah Institute of Healing, Inc.'s December 31, 2024, audit was not completed prior to the due date. Effect Arukah Institute of Healing, Inc. was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations We recommend Arukah Institute of Healing, Inc. implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-002 Submission of Reporting Package Criteria: 2 CFR 200.512(a)(1) states that the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Condition: The Organizations did not timely submit the Single Audit Reporting Packages for the year ended December 31, 2023. Cause: Due to delays in the audit process, the December 31, 2023 audit was not completed until after the submission deadline. Effect: The Organizations could miss out on grant opportunities. Recommendation: We recommend ensuring the accounting records are prepared and reconciled in a timely manner to ensure the audit and submission of the data collection form be completed in a timely manner. Views of responsible officials: The Organizations agrees with the finding. Refer to the Corrective Action Plan
Late Filing of Data Collection Form – Significant Deficiency Federal Programs Affected All major federal programs as listed in Summary of Audit Results. Criteria Uniform Guidance 2 CFR 200.512(a) states: “The audit must be completed, and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.” Condition The Center did not submit its Data Collection Form to the Federal Audit Clearinghouse within nine months of its year-end. Cause The timing of the single audit was delayed due to issues in obtaining proper documentation; therefore, the Data Collection Form could not be filed timely. Effect The Center is not in compliance with the filing requirement deadline. Context Uniform Guidance 2 CFR 200.512(a) states: “The audit must be completed, and the data collection form 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.” Recommendation We recommend the Center comply with the Uniform Guidance 2 CFR 200.512(a) by submitting the Data Collection Form within the allowable time requirements. Views of Responsible Officials and Planned Corrective Action The Abused Adult Resource Center has contracted with a CPA to prepare the Statement of Expenditures of Federal Awards and to provide support for federal expenditures. Indication of Repeat Finding This is a new finding.
Federal Assistance Listing Number - 93.914 HIV Emergency Relief Project Grants - Public Health Solutions Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within the earlier of: (i) 30 calendar days after receiving the auditor's report, or (ii) nine months after the fiscal year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended December 31, 2024. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee for the years ended December 31, 2025 and 2026. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: Delays in finalizing the Organization's financial statements and obtaining supporting testing documentation caused the audit report and accompanying reporting package to be completed later than planned, which in turn delayed submission to the FAC. Repeat Finding: 2023-001, 2022-001 and 2021-001 Recommendation: The Organizaion should implement or enhance internal controls and procedures to ensure timely completion of financial statements, timely gathering of audit documentation, and monitoring of the submission deadline for the FAC reporting package. The Organization should consider establishing an internal deadline ahead of the regulatory deadline to provide a buffer for final review and submission. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Finding 2024-001 Program(s): Conservation, Research, and Development and Energy Efficiency and Renewable Energy Information Dissemination, Outreach, Training and Technical Analysis/Assistance Federal Agency: Department of Energy AL #: 81.086 and 81.117 Federal Award Identification Number and Year: Various – See SEFA Pass-through Entity: Various – See SEFA Type of Compliance Finding: Other Matters Criteria 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. The Federal Audit Clearinghouse considers the submission complete when it has received the electronic submission of both the data collection form and the reporting package. Condition/Context We noted the Organization did not provide all of the necessary supporting documentation to complete the audit and submit the reporting package to the Federal Audit Clearinghouse by the due date. Cause The Organization experienced significant funding shortages beginning in April of 2025, due to federal funding freezes. This necessitated significant layoffs and re-training of personnel. Due to this situation, they experienced a shortage of personnel to provide necessary documentation in a timely manner. Effect The Organization will not qualify as a low-risk auditee for the next fiscal year and a minimum of 40% of their total federal awards expended will need to be audited. Questioned Costs Unknown Is the finding a repeat finding No Recommendations We recommend that management maintain all applicable supporting documentation to complete the audit prior to the applicable Federal Audit Clearinghouse due date. Views of Responsible Officials / Planned Corrective Actions Management agrees with the finding. See Corrective Action Plan on Organization’s letterhead.
Finding 2024-001: Late Issuance of 2024 Single Audit Report Package Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2024. Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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: The submission of the 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The audit was not completed by September 30, 2025. Effect: KOOTASCA Community Action, Inc. was not in compliance with the Uniform Guidance (2 CFR 200.512) Questioned costs: None Context: The December 31, 2024 Single Audit reporting package. Repeat finding: No Recommendation: We recommend KOOTASCA Community Action, Inc. continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: KOOTASCA Community Action, Inc. concurs with this finding and a response is included in the corrective action plan.
Finding 2024-003: Data Collection Form Late Submission Department of Treasury AL # 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSFR) Federal Grantor/Pass-through Grantor Grant Number Grant Period State of IL, Department of Human Services FCSCX06816 07/01/23 – 06/30/24 State of IL, Department of Human Services FCSDX06816 07/01/24 – 06/30/25 State of IL, Department of Human Services FCSCP05557 07/01/23 - 03/31/24 State of IL, Department of Human Services FCSCX06833 07/01/23 - 06/30/24 State of IL, Department of Human Services FCSDX06833 07/01/24 – 06/30/25 State of IL, Department of Commerce and 24-417009 05/01/22 – 04/30/24 Economic Opportunity Questioned Costs: None How were questioned costs computed: Not applicable Condition The Organization did not submit the December 31, 2024, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2023-003 from the December 31, 2023 audit. Criteria The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within 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 Organization's December 31, 2024, audit was not completed prior to the due date. Effect The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2024-001 - Represents a material weakness in internal control over compliance and nonmaterial noncompliance with AIDS United's major federal program Repeat Finding: No Questioned Costs: None Major Program: AL#93.928 - Supporting Public Health Capacity Condition: During the audit, Wipfli LLP proposed several adjusting journal entries to properly record cash, investments, grants receivable, promises to give, funds held under agency agreements, grant revenue, and net assets which we deem to be material in relation to the financial statements. We noted that not all accounts were consistently reconciled on a timely basis and there is no indication that adjusting journal entries are consistently reviewed by someone other than the preparer. Since the internal controls of AIDS United did not detect and record the adjustments described above prior to the audit, a material weakness exists in AIDS United's internal controls over financial reporting and the preparation of the financial statements in accordance with accounting principles generally accepted in the United States (GAAP). Due to the issues described above, the audit was delayed and as a result the 2024 data collection form and reporting package was not submitted to the Federal Audit Clearinghouse in a timely manner. Criteria: Internal controls are effective if they are properly designed and implemented to prevent or detect account misstatements prior to the audit. The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within 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 internal controls of the Organization were not effective in preventing or detecting and correcting the misstatements described above prior to the audit. The 2024 audit was not completed prior to the due date. Effect: As a result of the financial reporting matter identified in the condition paragraph, a material weakness exists in the Organization's internal controls over financial reporting. The Organization was also not in compliance with audit submission requirements, resulting in nonmaterial noncompliance. Recommendation: We recommend the Organization implement procedures, such as timely reconciling of accounts and review of all reconciliations and adjusting journal entries by someone other than the preparer, to provide sufficient internal control over financial reporting so all necessary transactions are recorded in accordance with GAAP. This will ensure timely completion of the audit and submission of the audit package to the Federal Audit Clearinghouse. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(1), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors’ reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The County experienced delays in providing necessary information to the external auditors, which led to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the County not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None noted. Recommendation - Management should implement internal controls and procedures to ensure the timely submission of future reporting packages and the DCFs to the FAC. This should include establishing a project timeline and assigning responsibilities of key tasks to County employees as necessary. Views of Responsible Officials and Planned Corrective Action - The County Treasurer and Board of Supervisors will develop and implement internal controls and procedures to ensure the timely submission of future reporting packages to the FAC. Management expects to have this developed in time for the audit of the year ended December 31, 2025.
Condition: The auditee did not submit its fiscal year 2023 Single Audit reporting package to the FederalAudit Clearinghouse by the required due date. The audit report was finalized on and submitted tothe FAC on October 24, 2024, approximately one month late. Criteria: Per 2 CFR §200.512(a) and (b), the auditee must submit the reporting package (including thedata collection form and the Single Audit report) to the Federal Audit Clearinghouse (FAC) within theearlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency failed to have an audit completed and data collection from submitted before therequired deadline. Effect: Failure to timely file the reporting package to the FAC constitutes noncompliance with Uniform Guidance requirements and may affect the entity’s eligibility for future federal funding or trigger additional oversight. Recommendation: We recommend that management establish and monitor internal controls to ensuretimely submission of the Single Audit reporting package to the FAC in accordance with 2 CFR §200.512. Acompliance calendar and secondary review process should be implemented to prevent recurrence. View of Responsible Officials: See auditee prepared Corrective Action Plan.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2024, was not filed by the deadline of September 30, 2025 to the Federal Audit Clearinghouse. Context: The reporting package and data collection form for the year ended December 31, 2024, was filed late to the Federal Audit Clearinghouse. Effect: The reporting package and data collection form for the year ended December 31, 2024, was not accessible to the Federal Audit Clearinghouse in a timely manner. Cause: Due to delays in completing the financial statement audit, which was issued on November 14, 2025, The Booker T. Washington Community Center of Auburn, N.Y., Inc. was unable to submit the reporting package and data collection form to the Federal Audit Clearinghouse by the required timeline. Recommendation: We recommend the Organization adopt policies and procedures, including tracking and monitoring of reporting requirements to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: See management’s Corrective Action Plan on page 26.
2024-003. Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.412, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure that an independent audit was completed timely. Effect or potential effect: The City did not comply with requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Repeat finding of 2023-002. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of responsible officials: As detailed in the Corrective Action Plan, management has agreed to the findings and recommendations noted above.
The reporting package and data collection form for the 2023 audit was not filed by the September 30, 2024 deadline. CBPSC was in violation of 2 CFR Section 200.512(a). The delays in preparing for the 2023 single audit appeared to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Uniform Guidance and 2023 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. CBPSC should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. Management acknowledges that the reporting package and Data Collection Form for the 2023 audit were not filed by the required September 30, 2024 deadline. This delay resulted from setbacks regarding the system transition while separating from a fiscal sponsor. To help guarantee future submissions are on time, the organization has put new steps in place: stricter internal deadlines, improved monitoring processes, and closer staff supervision. Management believes these actions will prevent recurrence of this issue.
NONCOMPLIANCE WITH FEDERAL AUDIT CLEARINGHOUSE REPORTING REQUIREMENTS Criteria: The Organization must submit its audit and the data collection form 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 2 CFR section 200.512(a) of the Uniform Guidance. Condition: The Organization failed to comply with these laws, submitting the required report after the required deadline. Effect: The Organization is not in compliance with 2 CFR section 200.512(a) of the Uniform Guidance. Cause: The Organization did not have the proper procedures in place to ensure compliance with these laws. Recommendation: The Organization should put additional policies and procedures in place to ensure that required annual reports are filed in a timely manner. Views of Responsible Officials: Management acknowledges the finding and agrees to implement corrective actions. See the Management Corrective Action Plan for further details.
Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Recommendation – We recommend that the Organization establish procedures to monitor audit timelines and ensure the timely preparation and submission of all required reports to the Federal Audit Clearinghouse. This includes assigning responsibility for submission, maintaining a compliance calendar, and performing periodic checks to confirm deadlines are met.
Finding 2024-001: Reportable finding considered a significant deficiency - Inaccurate and Incomplete Schedule of Expenditures of Federal Awards (SEFA) and Delay in Reporting Program names: ARPA Workforce development and Workforce Innovation and Opportunity Act (WIOA) Adult 24-25 - Cluster Assistance Listings and Award Number: 21.027 (24-25 ACWDB-MP-01) and 17.258 (24343) Federal awarding agency: United States Department of the Treasury for American Rescue Plan Act (ARPA) of 2021 and United States Department of Labor Pass-through Entities: Alameda County Workforce Development Board and City of Oakland Workforce Development Board Criteria: In accordance with 2 CFR 200.510(b), the auditee must prepare a complete and accurate Schedule of Expenditures of Federal Awards (SEFA) that includes the total federal awards expended for each federal program, the assistance listing number (ALN), the name of the federal agency, and the pass-through entity identifying number. Accurate SEFA reporting is essential to support the auditor’s responsibility under 2 CFR 200.518 major program determination and for federal oversight. In addition this error resulted in a delay in financial reporting. 2 CFR §200.512(b) requires that the Uniform Guidance report be submitted "no later than 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period," whichever comes first. Timely reporting is essential for compliance with federal grant requirements and for maintaining eligibility for future funding. Condition: The Organization failed to include two federal pass-through awards received from state and local governmental entities in the current years’ SEFA. These awards were only identified as federal during the current audit year. After additional inquiry, they were determined to fall under ALN 21.027 and 17.258. Cause: There were deficiencies in the Organization’s internal controls over SEFA preparation, specifically in identifying, classifying, and documenting pass-through federal awards. The absence of award documentation and misclassification of the assistance listing number further indicate inadequate review and verification procedures. Effect: Incomplete and inaccurate SEFA reporting may lead to noncompliance with Uniform Guidance requirements and increases the risk of omitted or misclassified programs subject to audit. Misreporting ALNs may also hinder proper audit coverage and oversight by federal and pass-through entities. In addition the error resulted in a delay in financial reporting. Repeat finding: This is not a repeat finding. Questioned costs: There are no questioned costs associated with this finding. Perspective: This issue affected two federal awards and represents a systemic control issue over SEFA preparation. There is a reasonable possibility that similar issues could recur if not addressed. Recommendation: We recommend that the Organization: Implement procedures to require written documentation (e.g., subaward agreements) for all federal pass-through funding received. Enhance internal controls over the SEFA preparation process to ensure federal programs are accurately identified, classified, and reported, including verification of ALNs and funding sources. Designate responsibility within the finance team for verifying the federal nature of all awards and ensure ongoing training on SEFA and Uniform Guidance requirements.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Town’s ongoing transition to the MUNIS software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should work closely with MUNIS representatives to address specific challenges and expedite the resolution of any system technical issues. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC or to HUD via the FDS by the required deadlines. (a) Implementation Plan of Actions - The Town will work with MUNIS representatives to address specific challenges and expedite the resolution of technical system issues. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Condition - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. Cause - The Town’s financial statements required significant audit adjusting journal entries. Effect - The Town is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should reconcile all its balance sheet accounts at year-end. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its audited financial information for the year ended December 31, 2024, to the FAC by the required deadlines. (a) Implementation Plan of Actions - The Town will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.
Untimely Single Audit Filing - Condition and criteria: The Borough did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Firms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2025 single audit and do not anticipate it being delayed in submission.
Program: CFDA # 93.224 - Consolidated Health Centers CFDA # 93.527 - Grants for New and Expanded Services under the Health Center Program Condition: For the third consecutive year, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2024. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee 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 proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. Views of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Compliance with Reporting Requirements: Information on Federal Program: Residential Crisis Start Up R2 federal assistance listing number 93.958 passed through the New York State Office of Addiction Services and Supports. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, for the December 31, 2024 year end, the reporting package deadline was September 30, 2025. Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Statement of Cause: The audit of the financial statements and Single Audit was not able to be completed prior to the submission deadline. Perspective Information: RISE exceeded the threshold for a single audit for the first time in 2024. As a result of the first-year single audit and other delays in completion of the audit this deadline was not met. Statement of Effect: RISE was not in compliance with federal guidelines. Questioned Cost: None Repeat Finding: No Recommendation: We recommend management review policies and procedures to ensure timely and accurate information is available in order to complete the audit process timely. Views of the Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will ensure that the required deadline is met in the future.
Untimely Single Audit Filing Condition and criteria: The Organization did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.
Untimely Single Audit Filing Condition and criteria: The Organization did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.
2024-001 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Housing & Urban Development Title: Supportive Housing for the Elderly AL number: 14.157 Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit report submission. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: A non-material non-compliance exists as the audit package was submitted after the due date. Cause: The audit package was ready to be submitted on the date of the deadline, but the current, active Unique Entity Identification Number (UEI) was unable to be located to enter in the Federal Audit Clearinghouse system in order to submit the audit package. Repeat: No Auditor's Recommendation: We recommend management ensures the Organization has an active UEI number at all times and has access to the number when needed. View of Responsible Officials: Management agrees with the finding and has written a corrective action plan.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.