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 then end of the audit period.
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 then end of the audit period.
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 then end of the audit period.
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 then end of the audit period.
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 then end of the audit period.
2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must submit the data collection form and the reporting package to the FAC 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 During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.
2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must submit the data collection form and the reporting package to the FAC 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 During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Section III. Federal Award Findings and Questioned Costs 2024-001 Reporting Information on Federal Program Assisting Listing Number 21.027, U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds American Rescue Plan Act Criteria or Specific Requirement According to 2 CFR Part 200.512, auditees are required to submit the audit reporting package, including the Single Audit report, to the Federal Audit Clearinghouse within 30 days after receipt of the auditors report(s), or nine months after the end of the audit period, whichever comes first. Condition The auditee did not submit the audit reporting package for the fiscal year ended December 31, 2023 within the required time frame. The Single Audit report was submitted to the Federal Audit Clearinghouse on April 4, 2025, which is beyond the required deadline of September 30, 2024. Questioned Costs: $0 Context: The reporting package was submitted 186 days past the deadline. Cause - The delay was due to a lack of effective internal controls and oversight to ensure timely submission of the audit reporting package. Effect or Potential Effect - Late submission of the audit reporting package may result in non-compliance with federal requirements, potentially affecting the auditees eligibility for future federal funding and subjecting the auditee to increased scrutiny or penalties. Recommendation - We recommend that the YMCA establish and implement a formal process to monitor and ensure timely submission of the audit reporting package to the Federal Audit Clearinghouse. This process should include setting internal deadlines and assigning responsibility to specific personnel for compliance monitoring. Views of Responsible Officials Management has reviewed the finding related to the late filing of the audit report to the Federal Audit Clearinghouse and has developed the following plan to address this finding and ensure compliance going forward: 1. Root Cause Analysis Previous to 2023, the last time the YMCA was required to have a Single Audit was the year ended December 31, 2012. Because this was a new process to the YMCA, we were unaware that we needed to submit the Single Audit to the Federal Audit Clearinghouse. In past years, the independent audit firm initiated the e-filing process on our behalf. 2. Action Steps The YMCA will develop a year-end Federal Awards checklist to include all necessary preparation steps including but not limited to preparation of the Schedule of Expenditures of Federal Awards (SEFA); corresponding audit documentation; and procedures for filing the completed Single Audit to the Federal Audit Clearinghouse including confirmation that independent auditors have reviewed and certified the submission to the Clearinghouse. 3. Responsible Parties The Controller will complete the checklist and perform the filing to the Federal Audit Clearinghouse and the CFO will review and approve. 4. Timeline Submission of the Single Audit to the Federal Audit Clearinghouse as well as completion, review, and approval of the checklist will be done within 30 days of receipt of the final Single Audit report. 5. Monitoring & Evaluation The checklist and approval process will be monitored on an annual basis to ensure ongoing compliance and effectiveness of this corrective action plan.
Finding No. 2024-001 – Late Submission of 2023 Data Collection Form to the FAC Criteria: Under 2 CFR §200.512, auditees are required to submit the reporting package, including the Single Audit report, to the Federal Audit Clearinghouse (FAC) within 30 calendar days of receiving the auditor’s report and no later than nine months after the end of the fiscal year. Condition and context: The Organization did not submit its 2023 Single Audit reporting package to the FAC within the required timeframe. The submission occurred after the nine-month deadline. Cause: Management oversight and misunderstanding of the final submission process requirements contributed to the delay in submitting the Single Audit package to the FAC. Effect: The Organization was not in compliance with the federal reporting requirements and could potentially jeopardize its low-risk auditee status for future periods. Questioned Costs: None. Identification as a Repeat Finding: N/A. Recommendation: We recommend that management implement procedures to ensure that all required audit reporting packages are reviewed, completed, and submitted to the FAC timely in accordance with Uniform Guidance requirements. Views of Responsible Official: Management agrees with the finding. See 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 115-11319, 2020) Auditor non-compliance code: Z – Other Finding resolution status: Resolved 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 Company 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 Company 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 Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not submit the Data Collection Form within the required time period due to oversight. Recommendation: The Company 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.
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 115-11319, 2020) Auditor non-compliance code: Z – Other Finding resolution status: Resolved 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 Company 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 Company 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 Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not submit the Data Collection Form within the required time period due to oversight. Recommendation: The Company 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.
Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Statement of Condition: The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) by the required due date for the single audit for the year ending December 31, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC 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: Noncompliance with Uniform Guidance regulations. Cause: The completion of the audit for the fiscal year ended December 31, 2023 was delayed due to the absence of signatures. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2023, however, the data collection form was not submitted to the FAC within the required due dates. Questioned Costs: $0 Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2023 was not submitted to the FAC within the required due date. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within the required due dates. The data collection form for the year ending December 31, 2023 was submitted to the FAC on January 2, 2025.
Late Submission of Prior Year’s Single Audit Report to the Federal Audit Clearinghouse – Federal Program Economic Development Assistance Program, ALN 11.307 Criteria - In accordance with 2 CFR §200.512(a), the auditee must submit the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Timely submission is required to ensure compliance with federal reporting requirements and to allow federal agencies access to audit results. Condition - The auditee submitted the 2022 Single Audit reporting package to the FAC on November 8, 2023, which was after the required due date of September 30, 2023. Cause - The delay was due to finalizing the financial statements and related audit. There was a change in auditors that year. Effect - Failure to submit the Single Audit reporting package to the FAC within the required timeframe constitutes noncompliance with federal requirements and could result in federal agencies taking enforcement actions, such as delayed funding decisions or additional reporting requirements. Questioned Costs - None. Recommendation - We recommend that the auditee implement procedures to ensure the timely submission of future Single Audit reporting packages to the FAC. This may include establishing an internal deadline well in advance of the federal due date, assigning responsibility to a designated staff member, and monitoring submission status. Views of Responsible Officials - Management concurs with the finding and has implemented procedures to ensure future submissions to the FAC are made within the required timeframe.
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.
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