2025-003 — LATE DATA COLLECTION FORM SUBMISSION Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978 Funding Agency: U.S. Department of the Treasury Program: COVID 19 - Coronavirus State & Local Fiscal Recovery Fund AL #: 21.027 Award #: Not Applicable, Not Available, and CSLFRF-DFA_DAC-22-ZG1024 Award Period: July 16, 2024 – December 31, 2026, June 23, 2024 - October 31, 2026, and October 5, 2022 – June 30, 2025 Questioned Costs: None Funding Agency: U.S. Department of Homeland Security Program: Staffing for Adequate Fire and Emergency Response (SAFER) Grant AL #: 97.083 Award #: FEMA EWM-2021-FF-00696 and FEMA EMW-2022-FF-01079 Award Period: June 23, 2023 – June 24, 2027, March 13, 2024 – March 27, 2027 Questioned Costs: None Condition For the County’s year ended June 30, 2025, the data collection form was not submitted to the Federal Audit clearinghouse database by March 31, 2026. Criteria Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause The County’s implementation of the new ERP system resulted in challenges related to system configuration, data conversion, and staff familiarity with the new system. Additionally, the County experienced significant staffing changes within the Finance Department during the transition period, which contributed to delays in completing reconciliations, reviewing accounting records, and finalizing financial information in a timely manner. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed. Recommendation The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
Criteria: According to 2 CFR 200.512, the Single Audit report must be submitted to the Federal Audit Clearinghouse within 30 days of the completion of the audit, but no later than nine months after the end of the audit period. The failure to comply with this requirement constitutes noncompliance with federal regulations. Condition: During our audit of the Organization for the year ending June 30, 2025, it was noted that the Uniform Guidance report, specifically the Single Audit report, was not filed within the required time frame. The report, which was due on March 31, 2026, was submitted on June 26, 2026. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. Effect: The late submission of the report resulted in noncompliance with federal reporting requirements under the Uniform Guidance, which could have implications for future funding, as well as increased risk of audit scrutiny. This delay also impacted the timeliness of the Federal Audit Clearinghouse’s ability to review and process the report, potentially delaying subsequent funding releases or audits. Recommendation: We recommend that the Organization implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include: - Developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting. - Assigning responsibility for tracking and ensuring timely submission of reports. Additionally, we suggest that the Organization conduct a root cause analysis to address any underlying issues and implement corrective actions to prevent future delays. Management's Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.
FINDING REFERENCE NUMBER 2025-009 FEDERAL PROGRAMS ALL MAJOR PROGRAMS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING INTERNAL CONTROL AND COMPLIANCE – SIGNIFICANT DEFICIENCY AND NONCOMPLIANCE CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDE did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2025 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDE was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. This is a systemic deficiency. On March 2026, PRDE requested a waiver to US Department of Education, establishing why the Single Audit might not be issued on or before the due date, but no response was received. STATEMENT OF CAUSE The PRDE was obtaining all required data for the Programs ALN 97.036 and 14.228; and validating all required information as the Compliance Supplement 2025 and the Uniform Guidance version of 2024 requires. The Compliance Supplement was issued on November 27, 2025, affecting the timing of the SEFA preparation in accordance with the requirements. POSSIBLE ASSERTED EFFECT The PRDE did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference Number 2024-010). RECOMMENDATION We recommend the PRDE maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDE should continue the implementation of internal controls in accordance with the Uniform Guidance.
Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2024-003. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2025. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2025 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
2025-001 - Untimely Federal Reporting and Audit Submission Program/Cluster: Health Center Program Cluster Grant#: H80CS00645-23-00/H8LCS50547-01-00 Grant Period: Year Ended June 30, 2025 Federal Agency: U.S. Department of Health and Human Services Criteria: Per the requirements contained in 2 CFR 200.512 (a), the auditee is responsible for submitting the data collection form and the reporting package, including the auditor’s reports, within the earlier of 30 days after receipt of the auditors’ report or nine months after the end of the audit period to the Federal Audit Clearinghouse (“FAC”). Condition: The Organization did not maintain effective controls to ensure required Federal reporting was submitted timely. Specifically, the Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse by the required deadline. Cause: The Organization lacked sufficiently designed and/or operating controls over Federal reporting deadlines, including timely monitoring of due dates, assignment of responsibility, and supervisory review to ensure completion and submission of required reports and the Single Audit reporting package within required timeframes. Effect: Failure to submit the FAC reporting package timely constitutes noncompliance with Federal reporting requirements and increases the risk that Federal agencies, pass-through entities, and other users do not receive required information on a timely basis for oversight and funding decisions. Repeated or systemic untimely reporting may also subject the Organization to increased oversight or other grantor follow-up. Questioned Costs: No questioned costs identified. Context: The Organization was subject to the Single Audit requirements for the year ended June 30, 2025 because it expended federal awards in excess of the Uniform Guidance threshold. Submission of the reporting package to the FAC is a required element of the Organization’s federal reporting responsibilities and is necessary for federal agencies and pass-through entities to access the audit results and monitor corrective action. This sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: We recommend management design and implement controls over Federal reporting submissions including assigning a responsible individual for FAC submissions, maintaining a compliance calendar with the statutory due date and intermediate milestones, requiring documented supervisory review of the completed data collection form and applicable reporting package before submission, and retaining evidence of timely submission and acceptance by the FAC and awarding agency. Views of Responsible Officials: See management corrective action plan attached.
Requirement: Compliance Requirement: Type of finding: Statement of Condition Criteria Cause of Condition Effect of Condition Recommendation Questioned Costs Prior Year Finding View of Responsible Official and Planned Corrective Action Plan Implementation Date Responsible Person All Mayor Programs and Cluster Single Audit Act Significant Deficiency in Internal Control (SD), Instance of Noncompliance (NC) The Single Audit Report for the fiscal year ended June 30, 2025, was not issued within nine (9) months after the ended of the audit period. The Data Collection Form and the reporting package were not submitted on a timely basis. 2 CFR, Section 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). Due to the delay in the preparation of the financial statements, the Municipality did not comply with the requirements established in the Uniform Guidance. The Municipality could be sanctioned by the Federal government and pass-through agencies for the noncompliance of this requirement. We recommend management to continue strengthening the internal controls and procedures over the accounting records in a manner that the Municipality’s process of preparation of the financial statements can be completed within a reasonable period of time. None This is a new finding. We will improve our internal control procedures related to record keeping and adjustments in order to ensure compliance with the March 31 federal requirement. During the 2026-2027 fiscal year. Mrs. Yadira Pereira Nieves, Finance Director
Condition The Education Alliance did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the March 31, 2026, deadline. Criteria Based on requirements set forth by 2 CFR section 200.512(a), the Education Alliance is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse (FAC) by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause The delay in submission was due to the audited financial statements not being prepared in a timely manner. As described in Finding 2025-001, the auditee has a material weakness in internal control over financial reporting related to federal grant accounting, including inadequate controls over grant accounting and revenue recognition to ensure timely completion of the audited financial statements. Effect Because the audited financial statements were not completed timely, the auditee was unable to meet the FAC submission requirements under 2 CFR section 200.512(a). This resulted in noncompliance with federal regulations. Questioned Costs No questioned costs were identified. Recommendation We recommend the Education Alliance complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Management Response Management will coordinate with external auditors to ensure timely completion of the audit and to ensure compliance with 2 CFR 200.512 requirements.
Finding 2025-001: Untimely Submission of the 2025 Single Audit Reporting Package Significant Deficiency and noncompliance Repeat Finding: Yes (2024-001) Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended June 30, 2025. Criteria: Uniform Guidance 2 CFR 200.512, Report Submission, requires that each organization’s audit must be completed and the data collection form and reporting package 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 Single Audit reporting package for the Cooperative’s fiscal year ended June 30, 2025 should have been submitted to the Federal Audit Clearinghouse by March 31, 2026. Cause: The audit team experienced delays and did not have sufficient resources to complete the audit timely in addition to various delays in processing the related audit requests. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Recommendation: To ensure compliance with Federal regulations, we recommend the Cooperative develop additional steps so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: The Cooperative acknowledges the finding regarding the untimely submission of the Single Audit reporting package. The delay was attributable to circumstances outside of the Cooperative’s control, specifically delays in the completion of the audit by the independent auditors. Nevertheless, the Cooperative recognizes its responsibility for ensuring compliance with federal reporting requirements. To reduce the risk of future delays, the Cooperative will enhance communication and monitoring procedures with its independent auditors throughout the audit process. Management will establish interim status meetings, monitor key audit milestones, and request periodic updates on the auditors’ progress to identify and address potential delays as early as possible. In addition, the Cooperative will document these monitoring efforts and maintain a timeline of critical reporting deadlines. Management believes these measures will strengthen oversight of the audit process and help ensure the timely submission of all required elements of the Single Audit reporting package.
Finding No: 2025-005 – Late filing of data collection form and reporting package Federal Programs ALN 20.106, Airport Improvement Program ALN 97.036, Disaster Grants - Public Assistance (Presidentially Declared Disasters) ALN 21.027, Coronavirus State and Local Fiscal Recovery funds Name of Federal Agency U.S. Department of Transportation - Federal Aviation Administration U.S. Department of Homeland Security U.S Department of Treasury Category Internal Control/Compliance; Significant Deficiency Compliance Requirement Reporting Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Authority did not submit the required data collection form and reporting package within the required period by March 31, 2026 (9 months after the end of fiscal year). Puerto Rico Ports Authority (A Component Unit of the Commonwealth of Puerto Rico) Schedule of Findings and Questioned Costs – (Continued) Year Ended June 30, 2025 - 99 - Part III – Federal Award Findings and Questioned Costs – (continued) Finding No: 2025-005 – Late filing of data collection form and reporting package – (continued) Cause The Authority did not comply with this requirement since the audit of its financial statements, and accordingly its reporting package and procedures, were not ready to be released by the due date. Such delay was mainly attributed to the Authority having difficulties with its timely monthly closings due to its limited personnel in the area of Accounting and Federal Funds Affairs Division. This was enhanced by the early retirement program established under Act No. 80 of August 3, 2020 – “Law for Incentivized Retirement Program and Justice for Our Servants” (Act No. 80) mentioned in findings 2024-003 and 2024-004. Effect Federal grantors were prevented from being informed on a timely basis of the current and previous audits findings, recommendations and corrective action being taken by the Authority. Also there has been a late disclosure about the Authority’s operating results. Consequently, any action, further requirements or request of support from the federal grantor could not be executed on a timely basis or not executed at all. Context The complete audit reporting package including the Data Collection Form, which is an annual requirement, was filed after the corresponding due date. Identification of a repeat finding This is a repeat finding from the immediate previous audit, Finding 2024-005. Questioned costs. None Puerto Rico Ports Authority (A Component Unit of the Commonwealth of Puerto Rico) Schedule of Findings and Questioned Costs – (Continued) Year Ended June 30, 2025 Part III – Federal Award Findings and Questioned Costs – (continued) Finding No: 2025-005 – Late filing of data collection form and reporting package – (continued) Recommendation We recommend to the Authority to establish a reporting and filing schedule with the Federal Affairs Division to review filing of required annual reporting in order to ascertain that all team members be aware of due dates, including any extensions, if applicable. Such scheduling must be shared to the corresponding officials at the central government in charge of providing the necessary financial information to be included as part of the Authority’s financial statements. Also, the Authority should evaluate the necessity of additional personnel in the area of Accounting and Federal Funds Affairs Division. In addition, we recommend management to recruit new personnel to assist in the financial reporting process. Such personnel might come from contracting outsourced third-party providers or hiring new or training current personnel to assist in the financial reporting process. Views of responsible officials and planned corrective actions We agreed with the auditors’ finding and recommendation. See
Finding 2025-001: Late Data Collection Form Filing Federal Grantor U.S. Department of Treasury Pass-Through Grantor Illinois Department of Human Services; The City of Chicago Department of Public Health; Cook County; Illinois Department of Healthcare and Family Service Federal Assistance Listing Number ALN: 21.027 Program Title COVID-19: Coronavirus State and Local Fiscal Recovery Funds Contract Number FCSCH06325, 258587/302212, HCBS200025 Award Year 2024-2025 Criteria 2 CFR 200.512(a) 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 cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The data collection form for the year ended June 30, 2025, will be filed after the March 31, 2026, deadline, making it a late submission. Cause and Effect The Single Audit was not completed as of the submission deadline. Late filing will result in Envision Unlimited not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2026. Questioned Costs: None identified. Context: None Repeat Finding: Yes Recommendation: We recommend that Envision Unlimited implement processes and controls to allow for a more timely audit. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Finding Reference: 2025-02 Federal Program/Cluster: 93.569 – Community Services Block Grant (CSBG) Criteria: The Uniform Guidance requires that the Single Audit be submitted to the Federal Audit Clearinghouse within nine months after the end of the fiscal year. Condition: The Single Audit was submitted to the Federal Audit Clearinghouse more than nine months after the fiscal year-end, in violation of §2 CFR 200.512 and the Uniform Guidance. Cause: The organization did not meet the statutory deadline for submission, 21 Effect: The late submission is a procedural noncompliance that does not necessarily affect the accuracy of the financial statements, but it is a material procedural deficiency under the Uniform Guidance because it relates to the timely reporting of compliance information. Recommendation: • Ensure all Single Audits are completed and submitted within the required deadlines. • Establish a compliance calendar with reminders for the 9-month submission window. • Train finance and compliance staff on the importance of meeting these deadlines. Views of responsible officials: The Organization agrees with this finding.
Statement of Condition Grand Prairie Services and Affiliates was unable to provide timely year-end trial balances in accordance with U.S. GAAP and therefore did not submit its audited financial statements, SEFA, and other required information to the Federal Audit Clearinghouse by the required due dates. Criteria Grand Prairie Services and Affiliates is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and Uniform Guidance reports to the Federal Audit Clearinghouse. All items are required to be submitted to the Federal Audit Clearinghouse within nine (9) months after Grand Prairie Services and Affiliates’s fiscal year-end. Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements required for submission. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts, including performing an analysis of receivables under ASC 326 to measure allowance for credit losses in accordance with U.S. GAAP. Reconciling items should be investigated and resolved in a timely manner. All of the aforementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Cause The Organization did not maintain an effective process to ensure timely preparation and submission of required Federal reporting. The primary cause of the delayed submission was the Organization’s inability to close its books timely at fiscal year-end. The absence of formal month-end and year-end close procedures, including insufficient account reconciliation schedules, undefined close deadlines, and a lack of monitoring controls, prevented the accounting department from producing accurate and complete financial data within the timeframes necessary to support a timely audit. The Organization also lacked formal procedures for evaluating the collectibility of aged accounts receivable in accordance with ASC 326 as part of the close process. Specifically, there were no defined criteria or controls requiring review of balances aged beyond 180 days or outstanding for multiple years, and no systematic process for incorporating historical collection experience or current conditions into the allowance estimate under U.S. GAAP. Without a reliable and repeatable close process, the audit could not commence or progress on schedule, creating delays throughout the entire financial reporting cycle. In addition to this, there were broader deficiencies in planning, coordination, and monitoring of the audit and financial reporting process, including a lack of defined timelines, insufficient tracking of deliverables, and inadequate controls to identify and address delays. Additionally, personnel turnover within the accounting department and limited process documentation contributed to the Organization’s inability to meet reporting deadlines. Effect Noncompliance with financial reporting deadlines could cause funding sources for Grand Prairie Services and Affiliates to suspend funding until compliance is achieved. Questioned Costs None noted. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation Management should establish and implement formal procedures to ensure timely completion and submission of required Federal reporting. As a foundational step, management should develop and enforce a formal month-end and year-end close process that includes defined close deadlines, assigned responsibilities for each close task, a documented reconciliation checklist, and supervisory review controls to ensure the books are closed accurately and on schedule prior to the commencement of the annual audit. Without a reliable close process, downstream reporting timelines cannot be met. In addition to close procedures, management should implement a documented audit timeline aligned with Federal reporting deadlines, including defined roles and responsibilities and monitoring controls to track progress and escalate delays. Management should also enhance process documentation and cross-training to mitigate the impact of personnel changes and support continuity of the reporting process. Management should also establish formal policies and procedures for estimating the allowance for credit losses in accordance with ASC 326. Such procedures should include a defined aging review process that specifically addresses balances aged beyond 180 days and receivables outstanding for multiple years, a documented methodology for incorporating historical collection rates and current economic conditions into the estimate, and a supervisory review and approval control over the allowance calculation prior to financial statement issuance. These controls should be performed as a routine component of the year-end close process to ensure the allowance is complete, supportable, and consistently applied. View of Responsible Officials Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by required due dates.
Program Name: Disaster Grants - Public Assistance (Presidentially Declared Disasters) Federal Assistance Listing Number: 97.036 Federal Agency: U.S. Department of Homeland Security Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Questioned Costs: None Criteria: 2 CFR Part 200.512 requires that, for non-federal entities, “The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.” Condition: The federal reporting deadline for the Single Audit reporting package was March 31, 2026; however, the Medical Center did not submit its Single Audit Reporting Package by that date. Cause: The Medical Center was unable to complete the single audit by the deadline due to delays in completing the financial statement audit related to debt covenant compliance complications. This resulted in the late submission of the Single Audit reporting package. Effect: Without accurate and timely reporting, the funding agencies are unable to properly oversee the expenditure of Federal awards. Recommendation: We recommend that management implement processes and procedures to ensure compliance with audit deadlines. View of Responsible Official: Management agrees with the finding above. Management will review the existing accounting policies and procedures and implement additional controls to validate timely submission of reports.
Finding 2025-001 (Repeat finding 2024-001) – All Federal Programs Noncompliance - Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2025 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management delays for audit readiness have resulted in the audit being delayed. Effect – By not submitting information to the Federal Audit Clearinghouse on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2025 should have been submitted to the Federal Audit Clearinghouse by March 31, 2026. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response: The Organization will process the submission for the year ended June 30, 2026 prior to March 31, 2027 and meet the deadline of submission within 30 days from receipt of the auditor’s report. The Finance Manager and Executive Director will review the calendar each year to remain in compliance.
Finding 2025-001 Lack of Internal Controls over Reporting and Noncompliance Federal Agency: U.S. Department of Housing and Urban Development Federal Program(s): Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Assistance Listing Number(s): 14.251 Award Number: B-23-CP-AK-0008 Award Years: 2025 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: In accordance with 2 CFR Part 200, Subpart F, Section 200.512, SCC is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition and Context: The Form SF-SAC for the fiscal year ended June 30, 2025 was not filed timely. Cause: The audit was not completed on time to file the form. This was due to a delay in financial close and reporting as well as not timely remitting audit documentation to the auditors. Effect: SCC was not within compliance with recording requirements. Repeat Finding: This is not a repeat finding and is considered an isolated occurrence. Questioned Costs: None reported. Recommendation: We recommend that SCC implement internal control procedures to ensure the timely closing of books and records to ensure timely submission of the Form-SF SAC in the future. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding Number: 2025-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 200.512(a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization's year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse, for Fiscal Year June 30, 2024, was not submitted until September 17, 2025, which was past the nine-month deadline of April 30, 2025. Cause and Effect: The June 30, 2024 audit was not completed until June 27, 2025. As a result, the audit for June 30, 2024 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report, as well as having the audit completed prior to the nine month deadline. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward. Repeat Finding: 2024-001
Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of 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 June 30, 2025. 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. Therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2026 and 2027. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were structural and personnel changes within the Organization that caused delays in concluding the audit on a timely basis. Repeat Finding: Yes Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Criteria: In accordance with Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package 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. For any 2025 submissions with fiscal periods ending between January 1, 2025 and September 30, 2025, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date. Condition: The County’s data collection form and reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: This requirement applies to all auditees subject to the Single Audit Act. Effect: The County’s data collection form and reporting package were not submitted, as required under Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the audit, the timing of the Uniform Guidance audit was delayed. The County did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2024-004. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: Measures should be taken to ensure the audit package and the data collection form are submitted within 30 days after receipt of the auditor’s report or nine months after the end of the fiscal year end date, whichever comes first. Name of Contact Person: Meagan O’Neal, Finance Director Views of Responsible Officials and Planned Corrective Action: Management concurs with the condition noted above. Please refer to the Corrective Action Plan of this report.
The City is required under CFR 200.512(a) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.
2025-001: Reporting (Significant Deficiency) Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: I. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. II. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC. Cause: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2025, within 9 months after the audit period. Effect: Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or delay in federal and state funding as well as the effects of being placed on high-risk status by a federal and/or state agency. Questioned Costs: None. Repeat finding: No Recommendation: City should establish centralized controls, which includes the identification of all required reports and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure that controls are in place and operating effectively for report submission. Management Response: Management agrees with the finding. The reporting package and Data Collection Form were not submitted by the required deadline. While the delay was primarily the result of significant staffing shortages within the Finance Department during the reporting period, management recognizes that it remained the City's responsibility to ensure timely compliance with federal reporting requirements. To address this issue, the City will implement a formal tracking process for all federal reporting requirements, maintain a compliance calendar, clearly assign responsibility for monitoring submission deadlines, and require management review prior to submission. These procedures are expected to strengthen internal controls, improve oversight of compliance deadlines, and ensure timely submission of future reporting packages in accordance with Uniform Guidance requirements. Anticipated Completion Date: 06/30/2026 Responsible Person: Mandy Kellogg, Administrative Services Director
Finding 2025-001 Material Weakness and Non-compliance U.S. Department of Justice - Crime Victim Assistance ALN 16.575 Ohio Attorney General, 2024-VOCA-135505685, Grant period 10/1/2023-9/30/2024 Ohio Attorney General, 2025-VOCA-135907691, Grant period 10/1/2024-9/30/2025 Ohio Domestic Violence Network, N/A, Grant period 10/1/2024-9/30/2025 L - Reporting U.S. Department of Health and Human Services - Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services ALN 93.671 Ohio Domestic Violence Network, n/a, Grant period 10/1/2024-9/30/2025 Ohio Office of Criminal Justice Services, 2021-CM-003-439CM2, Grant period 7/1/2023-9/30/2024 Ohio Office of Criminal Justice Services, n/a, Grant period 10/1/2023-9/30/2024 Ohio Office of Criminal Justice Services, 2024-VP-001-4031, Grant period 7/1/2024-6/30/2025 Ohio Dept of Public Safety, 2021-CM-001-439CMa, Grant period 1/1/2025-8/31/2025 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 June 30, 2025 single audit reporting package should have been submitted by March 31, 2026. Cause: The single audit was not completed by March 31, 2026 due to staff turnover. Effect: Late completion of the single audit and late filing of the data collection form Questioned Costs: None Context/ Sampling: N/A Repeat Finding:This is a repeat finding from prior year. This was reported as finding 2024-001 in the June 30, 2024 report. Recommendation: The Organization should establish procedures to ensure that audit requirements are properly determined and that the audit is completed timely. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan to have future audits completed by the due date.
Finding No. 2025-001 – Late filing of data collection form and reporting package Federal Programs ALN 93.243, Substance Abuse and Mental Health Services Projects of Regional and National Significance Name of Federal Agency U.S. Department of Health and Human Resources Category Internal Control over Compliance; Noncompliance; Significant Deficiency Compliance Requirement Reporting Criteria 2 CFR 200.512 (a) (1) establishes that the audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditors' report(s), or nine months after the end of the audit period. Condition The Organization did not submit the required data collection form and reporting package within the required period by March 31, 2026 (9 months after the end of fiscal year). Cause The Organization did not comply with this requirement since the audit of its financial statements, and accordingly its reporting package and procedures, were not ready to be released by the due date. Such delay was mainly attributed to the Organization having difficulties with its timely monthly closings due to its limited personnel in the area of Accounting and Organizational Funds. Effect Federal grantors were prevented from being informed on a timely basis of the current audits findings, recommendations and corrective action being taken by the Organization. Also there has been a late disclosure about the Organization’s operating results. Consequently, any action, further requirements or request of support from the federal grantor could not be executed on a timely basis or not executed at all. Context The fiscal year 2025 reporting package and Data Collection Form has not been submitted at the required filing deadline. The Single Audit covered $816,063 of Federal expenditure. Identification of repeat finding This is not a repeat finding from previous audits. Questioned Costs None. Recommendation We recommend that management develop and implement a corrective action plan to ensure compliance with federal reporting requirements. Such plan should include: (1) the establishment of formal month-end and year-end closing schedules; (2) assignment of accountability for completion of key financial reporting tasks; (3) periodic monitoring of progress toward audit and reporting deadlines; and (4) an assessment of staffing and training needs within the Accounting and Organizational Funds area to ensure adequate resources are available to support timely financial reporting and Single Audit compliance. Views of responsible officials and planned corrective actions We agreed with the auditors’ finding and recommendation. See further details regarding this matter within the Corrective Action Plan provided on page 27.
Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget's Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required time frame. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of consistent monitoring of the compliance calendar and the reminders that had been set in place to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Repeat Exception: This is a repeat finding, as similar issues were identified in the prior audit period regarding the timeliness of submissions. Although the corrective action is partially implemented, the finding remains open, indicating that the problem has not been fully resolved. Recommendation: It is recommended that the Organization: 1. Appoint a member to be responsible for monitoring the compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. 5. Implement an organized filing system for all Child Nutrition programs’ documents to make information and documents easily accessible for the Organization and the auditors. Views of Responsible Official: Benjamin Klein, Executive Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training, improved internal tracking and monitoring, and is working to develop an organized and efficient document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.
2025-003 - Compliance with Reporting Requirements of OMB-Single Audit (Significant Deficiency) Criteria or Specific Requirements: In accordance with Uniform Guidance 2 CFR 200.512(a), recipients must submit a data collection form that states whether the audit was completed in accordance with this part and provides information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after the receipt of the audit report or nine months after the end of the audit period. Conditions: The data collection form for the year ended June 30, 2025, was not filed by the deadline of March 31, 2026, to the Federal Audit Clearinghouse. Cause: All required information required for the Single Audit was not available to complete within the required timeframe. Effect: HRCSF is not in compliance with Uniform Guidance 2 CFR 200.512(a). Auditor's Recommendation: We recommend that HRCSF should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form).
Finding 2025-004 – Single Audit Report Submission – Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat Finding – Prior Year 2023-002) Criteria or Specific Requirement: The Uniform Guidance, 2 CFR 200.512(a), requires the auditee to submit the single audit reporting package and the data collection form to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or nine months after the end of the fiscal year under audit. For the fiscal year ended June 30, 2024, the submission deadline was March 31, 2025. Condition: The single audit reporting package and data collection form for the fiscal year ended June 30, 2024 were not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2025, resulting in a late filing and noncompliance with 2 CFR 200.512(a). This finding was previously identified as Finding 2023-002 for the fiscal year ended June 30, 2023, and was reported as resolved in the prior year audit. The recurrence of this condition indicates that the corrective actions implemented were not sufficient to prevent the issue from recurring. Cause and Effect: The late submission was primarily attributable to staff turnover in key finance positions, which resulted in delays in completing the year-end close, preparing the financial statements, and finalizing the single audit reporting package in a timely manner. Late submission of the single audit reporting package may jeopardize the Organization's standing with federal awarding agencies and could affect the Organization's ability to receive future federal funding. Auditors' Recommendations: Management should establish a formal single audit submission timeline with clearly defined milestones, responsible parties, and target completion dates beginning at the start of each fiscal year. The timeline should work backward from the submission deadline to establish interim deadlines for year-end close, draft financial statement preparation, management review, and auditor fieldwork. Given the recurring nature of this finding, management should also consider engaging its external auditors earlier in the process and ensuring that adequate finance staffing is in place prior to the year-end close. Progress against the submission timeline should be monitored by the CEO and reported to the Board of Directors. Management's Response: Management has created standard operating procedures and instructions in order to adhere to established quarterly and annual deadlines including quarterly board reporting and treasurer review for adherence to deadlines.
Finding 2025-013 – Delay in Single Audit Reporting Package Submission Criteria Pursuant to 2 CFR 200.512(a)(1), 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 cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The reporting package has not yet been submitted, which is after the March 31, 2026 deadline. Context The County expended federal awards requiring a Single Audit and was therefore subject to the reporting requirements of 2 CFR 200.512(a)(1). The required reporting package, including the audit reports and data collection form, was due no later than March 31, 2026. At the time of our audit, the reporting package had not yet been submitted to the Federal Audit Clearinghouse. Cause Management was unable to timely perform the year-end financial reporting and close process due to turnover in the finance department. Effect Late submission can affect the County's risk profile with federal agencies and pass-through entities and may impact future funding decisions. Identification as a Repeat Finding, if Applicable No. Questioned Costs None Recommendation Management should implement procedures to ensure future Single Audit reporting packages are submitted by the earlier of 30 days after receipt of the auditor's reports or nine months after year-end. Responsible Official County Administrator
Federal Program: Student Financial Assistance Cluster Federal Assistance Listing Number: 84.063, 84.033, 84.038, 84.007, 84.268, 84.379 Federal Agency: Department of Education (DOE) Federal Award Numbers: P063P242023, P033A243392, Unknown, P007A243392, P268K252023, P379T0972023; Award Year: 2025 Criteria: Under 2 CFR §200.512 (Uniform Guidance), auditees must submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s report, but no later than nine months after the end of the audit period. Condition: The University submitted the DCF after the required deadline: DCF due date: 3/31/2026 No documented extension or waiver was obtained. Status of DCF and audit was questioned by funding source. Cause: The institution did not have adequate internal controls or monitoring procedures in place to timely submit the DCF. Effect: Increased risk of federal oversight or sanctions for repeated late filings. Questioned Costs: None reported Context: Controls did not operate properly for the University to timely submit the DCF. Repeat Finding: Yes Recommendations: We recommend that the University evaluate its processes and controls to ensure DCF filings are completed timely. Views of Responsible Officials: Management agrees with the finding. See management's corrective action plan.
2025-012 LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Other Non-compliance) Title: All federal programs presented on SEFA Agency: U.S. Department of Justice, U.S Department of Education, U.S. Department of Agriculture, U.S. Department of Health and Human Services Pass Through: New Mexico Public Education Department Assistance Listings Number: All ALNs reported on SEFA Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2025 Questioned Costs: None Condition The District did not submit their Single Audit reporting package (financial statements, data collection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period Effect Late reporting could cause additional oversight or restriction by certain State entities, including the District’s direct oversight entity (New Mexico Public Education Department). Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512
Finding 2025-004: Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Health and Human Services Federal Programs: ACL Centers for Independent Living Assistance Listing Number: ALN 93.432 Award Numbers: 2302AKILCL and 2402AKILCL Award Period: 2023 and 2024 Type of Finding: Material Weakness in Internal Control over Compliance/Material Noncompliance Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit period, (i.e. the FAC Report was not submitted timely.) Criteria: The Uniform Guidance requires that the reporting package be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to reduced resources the Organization was unable to submit their report timely. Effect: The Organization is not in compliance with Uniform Guidance requirements. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package with the guidelines of Uniform Guidance). Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2025-004: Late Submission of the Data Collection Form (Significant Deficiency) Information on the Federal Programs: Assistance Listing Number 98.001 Criteria: In accordance with 2 CFR §200.512, the auditee is required to submit the reporting package and Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: Astraea did not submit its Data Collection Form and reporting package to the Federal Audit Clearinghouse within the required timeframe. Cause: The late submission of the Data Collection Form was primarily the result of delays in completing the audit, which were caused by financial reporting issues identified during the audit process (See Finding 2025-001). These issues required additional time for management to analyze, correct, and finalize the underlying financial information. Effect: Failure to submit the Data Collection Form timely resulted in noncompliance with Uniform Guidance reporting requirements and may impact federal oversight and monitoring. Questioned Costs: None noted. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: We recommend management strengthen its financial reporting processes and related internal controls to ensure accurate and timely preparation of financial information. Improving the timeliness and reliability of financial reporting will help facilitate a more efficient audit process and support timely submission of the Data Collection Form and reporting package in accordance with Uniform Guidance requirements.
Finding 2025-004 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Commerce Federal Program: Economic Development Cluster ALN: 11.307 Award Numbers: ED23SEA0G0012 Award Year: 2025 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: The City was not able to provide the necessary audit documents within a timely matter. Thus, the City was not able to complete the audit within the Uniform Guidance requirement. Effect: The City was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. Recommendation: We recommend the City adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Statement of Condition Sunrise Residential, Inc. was unable to provide timely year-end trial balances in accordance with U.S. GAAP and therefore did not submit its audited financial statements, SEFA, and other required information to the Federal Audit Clearinghouse by the required due dates. Criteria Sunrise Residential, Inc. is required to submit audited financial statements, a schedule of expenditures of federal awards (SEFA) and Uniform Guidance reports to the Federal Audit Clearinghouse. All items are required to be submitted to the Federal Audit Clearinghouse within nine (9) months after Sunrise Residential, Inc.’s fiscal year-end. Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements required for submission. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the aforementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Cause The Organization did not maintain an effective process to ensure timely preparation and submission of required Federal reporting. The primary cause of the delayed submission was the Organization’s inability to close its books timely at fiscal year-end. The absenceof formal month-end and year-end close procedures, including insufficient account reconciliation schedules, undefined close deadlines, and a lack of monitoring controls, prevented the accounting department from producing accurate and complete financial data within the timeframes necessary to support a timely audit. Without a reliable and repeatable close process, the audit could not commence or progress on schedule, creating delays throughout the entire financial reporting cycle. In addition to this, there were broader deficiencies in planning, coordination, and monitoring of the audit and financial reporting process, including a lack of defined timelines, insufficient tracking of deliverables, and inadequate controls to identify and address delays. Effect Noncompliance with financial reporting deadlines could cause funding sources for Sunrise Residential, Inc. to suspend funding until compliance is achieved. Questioned Costs None noted. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding. Recommendation Management should establish and implement formal procedures to ensure timely completion and submission of required Federal reporting. As a foundational step, management should develop and enforce a formal month-end and year-end close process that includes defined close deadlines, assigned responsibilities for each close task, a documented reconciliation checklist, and supervisory review controls to ensure the books are closed accurately and on schedule prior to the commencement of the annual audit. Without a reliable close process, downstream reporting timelines cannot be met. In addition to close procedures, management should implement a documented audit timeline aligned with Federal reporting deadlines, including defined roles and responsibilities and monitoring controls to track progress and escalate delays. Management should also enhance process documentation and cross-training to mitigate the impact of personnel changes and support continuity of the reporting process. Auditor Noncompliance Code S – Internal Control Deficiencies View of Responsible Officials Management agrees with the finding. Management will establish procedures and monitor compliance with those procedures to ensure that the audited financial statements, schedule of expenditures of federal awards, and other required information is filed with the Federal Audit Clearinghouse by required due dates.
Finding reference number: 2025-002 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 122-EH518-WAH-NP and 1993 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 information: The sample size information 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 2025-002: For the year ended June 30, 2024, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 9 months after the end of the audit period. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 25, 2025. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 days after receipts of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: There was a delay in the approval of the required form. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action is required.
Criteria: The City is required under CFR 200.512(a) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period. Condition: Deficiencies in the City’s internal controls prevented the timely completion and submission of the annual audit, data collection form, and reporting package to the Federal Audit Clearinghouse. Cause: The City failed to provide proper oversight over period-end financial reporting which resulted in delays in issuing the annual audit report for the year ended June 30, 2025. Effect: The City did not file the annual audit, data collection form, and reporting package for the fiscal year ended June 30, 2025, to the Federal Audit Clearinghouse by March 31, 2026. Recommendation: We recommend management review the period end financial reporting process and implement changes to allow for timely completion of accurate financial reports. This will allow them to be in compliance with CFR 200.512(a). Response: The City agrees with the finding and recommendation. Management will review and strengthen the year-end financial reporting process to improve the timeliness of the audit and financial statement preparation. The City will work with its auditors to establish and monitor reporting deadlines and will evaluate staffing and training needs to help ensure compliance with the filing requirements of 2 CFR 200.512(a) in future periods.
Federal Program: ALN 10.536 CACFP Training Grants ALN 93.575 Child Care and Development Block Grant (CCDBG) ALN 93.600 Head Start Category: Compliance/Internal control significant deficiency Compliance Requirement: Reporting Criteria: 2 CFR §200.512 (a) (1) establishes that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: BGCPR did not submit the required data collection form and reporting package for the year ended June 30, 2025, within the required period. Cause: BGCPR did not have available the financial information necessary to complete the audit procedures and single audit reporting package. Effect or potential effect: Condition may result in noncompliance with the requirements for Reporting. Recommendation: We recommend management establish calendars to ascertain submission of data collection form and reporting package within the required dates. Identification as a repeat finding: As of June 30, 2024, finding 2024-010 was identified under this condition. This finding is still valid for the year ended June 30, 2025. Views of responsible officials: BGCPR acknowledges that the delay in the preparation and submission of its audited financial statements was influenced by several interrelated factors, primarily stemming from the challenges associated with a transitional period and the unexpected resignation of the Chief Financial Officer (CFO). The absence of a key financial executive during this period significantly impacted on BGCPR’s ability to compile, review, and finalize the required financial documentation in accordance with established timelines. As a result, BGCPR was unable to meet the statutory deadlines for submitting the audited financial statements, including the data collection form and the complete reporting package, thereby resulting in non-compliance with applicable legal and regulatory reporting requirements. Recognizing the importance of timely and accurate financial reporting, BGCPR is committed to implementing corrective measures. These include the development and enforcement of a structured reporting calendar, the allocation of dedicated resources to support audit preparation, and the establishment of internal checkpoints to monitor progress. These actions are intended to ensure that future submissions are completed within the required deadlines, thereby restoring compliance and reinforcing BGCPR’s commitment to transparency and accountability. As a corrective measure, BGCPR will take the following actions: a. Developing and enforcing a structured reporting calendar; b. Allocating dedicated resources to support audit preparation; c. Establishing internal checkpoints to monitor progress and ensure accountability; d. Ensure future submissions meet the required deadlines. Anticipated completion date: December 31, 2026
Finding 2025-003 – Material Weakness – Single Audit Reporting Package Not Submitted in a Timely Manner (Repeat Finding of 2024-003) Federal program: All federal programs Criteria: Pursuant to 2 CFR 200.512 of the Uniform Guidance requires the organization submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The Town did not submit its single audit reporting package or data collection form within the required timeline. Cause: The Town did not prepare its Audited Financial Statements and Schedule of Expenditures of Federal Awards in a timely manner. Effect or Potential Effect: The late submission of the audited financial statements and data collection form resulted in the Town being noncompliant with the provisions of Section 200.512 of the Uniform Guidance. Recommendations: We recommend the Town strengthens the year-end close process to provide ample time to finalize the general ledger and trial balance to meet the federal audit clearinghouse nine-month submission deadline. Views of Responsible Officials and Planned Corrective Action: The Town's management concurs with the finding and will implement the recommendation above.
Condition: The auditee did not submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form 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 audit period. Cause: The delay occurred due to delayed completion of audited financial statements. Effect: Failure to submit the Single Audit report timely represents noncompliance with federal reporting requirements and may result in federal agencies designating the auditee as a high-risk entity, potential delays in future federal funding, or additional oversight by granting agencies. Questioned Costs: None. Recommendation: We recommend management implement procedures to ensure the Single Audit reporting package is completed, reviewed, and submitted to the Federal Audit Clearinghouse within the required timeframe. This could include developing a formal year-end close schedule, assigning responsibility for the submission process, and maintaining a checklist with submission deadlines and requirements.
Criteria: 2 CFR Part 200, Subpart F (§200.512) requires auditees to submit the Federal Form SF-SAC and reporting package to the Federal Audit Clearinghouse within the earlier of thirty (30) calendar days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. Statement of condition: The Auditee's Single Audit for the fiscal year ended June 30, 2025 was not finalized for submission to the Federal Audit Clearinghouse within the prescribed nine (9) month filing deadline. Questioned costs: None. Context/cause of condition: The major Federal program compliance audit (Single Audit) was not completed within the prescribed time line. Effect: The Organization is not eligible to be designated as a "low-risk auditee" for the subsequent two (2) fiscal years. Recommendation: The Organization should enhance internal tracking controls and establish an electronic tickler file to ensure all future audit packages and the Form SF-SAC submissions are certified and submitted before the statutory deadlines.
Finding 2025-003 (Repeat finding 2024-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2025 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information to the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2025 should have been submitted to the Federal Audit Clearinghouse by March 31, 2026. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.
Criteria: According to 2 CFR 200.512(a)(1) of the Office of Management and Budget's Uniform Guidance, the audit, data collection form, and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the auditee receives the auditor's reports or nine months after the end of the audit period. These submissions are a key part of ensuring transparency and compliance with federal funding requirements for the Child Nutrition Cluster Programs. Deviation/Condition: The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required time frame. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds. Reporting Period: The findings pertain to the reporting period for the fiscal year ended June 30, 2025. Known/Likely Questioned Costs: There are no questioned costs associated with this finding, as the delay does not involve improper use of federal funds, but rather the timing and submission of required documentation. Cause: The delay in submission occurred due to lapses in the Organization’s internal processes for managing and tracking deadlines. There was also a lack of consistent monitoring of the compliance calendar and the reminders that had been set in place to facilitate timely submission. The Organization has identified these gaps as the primary cause of the issue. Possible Asserted Effect: Although there are no questioned costs, the failure to submit the required forms and reports in a timely manner could negatively impact the Organization’s relationship with the federal oversight agencies, as well as the integrity of its internal controls. Additionally, it may cause delays in subsequent audits and reporting, affecting the program’s ongoing compliance status. Perspective: From the Organization’s perspective, the issue was not intentional but resulted from gaps in internal controls and inadequate planning. The Organization has acknowledged these deficiencies and is committed to improving its processes to ensure compliance moving forward. Corrective actions are already in progress. Recommendation: It is recommended that the Organization: 1. Appoint a member to be responsible for monitoring the compliance calendar that tracks all required submission deadlines and includes automatic reminders to ensure timely reporting. 2. Engage with the audit firm early in the year to schedule audit work and align timelines with internal deadlines to allow sufficient time for the audit process. 3. Increase the involvement of the Board of Directors in overseeing the financial reporting and audit process, ensuring that accountability is established at the highest level. 4. Continue training staff involved in reporting and the Child Nutrition programs, with a focus on timely submission and compliance with all federal reporting requirements. 5. Implement an organized filing system for all Child Nutrition programs’ documents to make information and documents easily accessible for the Organization and the auditors. Views of Responsible Official: Moshe Weiss, Food Program Director, is the responsible official for the Organization. He agrees with the audit findings and the associated recommendations. The Organization has already made progress on implementing corrective actions, including staff training, improved internal tracking and monitoring, and is working to develop an organized and efficient document management system. The Organization is committed to further enhancing internal controls and ensuring future compliance with all deadlines. Confidential and Sensitive Info: Financial and operational documents referenced in this audit finding, including internal compliance procedures and staff training materials, contain sensitive information. These documents are confidential and have been shared with the audit team under a confidentiality agreement.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2025-007 Federal Reporting Deadline Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Questioned Costs – Not applicable. Context – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2025, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current and prior year finding. Cause – The completion of the District’s audited annual financial statements for the year ended June 30, 2025, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2025, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the District ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The District has separately issued a Corrective Action Plan related to this finding.
Criteria: Per Title 2 CFR.200.512(d), "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. The Organization's Data Collection Form for the year ended June 30, 2024 was due by March 31, 2025. Condition: The Organization did not file their Data Collection Form on time in accordance with the Single Audit Act requirements. The Data Collection Form was not filed until June 6, 2025. Cause: The audit report was not issued until May 23, 2025 due to the prior director not having the financial statements and supporting documentation ready for the audit in a timely manner. Effect: The Organization was not in compliance with the reporting deadline. Questioned Costs: None. Context: The Data Collection Form must be submitted to the Federal Audit Clearinghouse in a timely manner. The report was filed 67 days late. Repeat Finding: No. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations Guidelines. Views of Responsible Officials: We have hired a new Director and Finance Director and will esure the Data Collection Form is submitted timely going forward.
Condition: The Airport did not submit the data collection form to the Federal Audit Clearinghouse (FAC) timely. Context and Criteria: As required by 2 CFR section 200.512, the data collection form must be submitted to the FAC nine months after the end of the audit period. Cause: The independent audit firm originally engaged to perform the Airport’s audit for the year ending June 30, 2024 informed the Airport of the firm’s inability to complete the audit as engaged, due to scheduling issues resulting from the death of a former partner. The notification was not timely and as a result, the Airport was unable to engage a successor audit firm in sufficient time to complete the data collection form submission to FAC within prescribed due dates. Effect: The Airport did not comply with 2 CFR section 200.512 for timely report submission. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Views of Responsible Officials and Planned Corrective Actions: Airport management will ensure the data collection form is submitted to the FAC timely.
Finding 2025-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2025 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (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. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omissions appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Single Audit Data Collection Form was not filed by the Due Date. Condition: The data collection form for the Single Audit ended May 31, 2024 was not submitted to the Single Audit Clearinghouse within 30 days of issueance of the report. Criteria: 2 CFR Sction 200.512(b) provides for a form, referrred to as the date collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearing house the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The data collectin package was certified on January 16, 2025 which was not within 30 calendar days after the reeipt of the auditor's reports. Effect: The Organization has not met the reporting requirements related to timely submission of the data collection form required for a SIngle Audit. Therefore, per 2 CFR second 200.520, the COmpany will not meet the low-risk auditee criteria for the next SIngle Audit that requires submission of the data collection form and reporting package. Recommendation: We recommend that the Organization develop specific procedures to ensure that the data collection form is submitted prior to February 28th reporting deadline or within 30 days of the receipt of the auditor's report. Response: The Organization will work with the audit firm to ensure the data collection form is submitted before the deadline in the future.
Current Year Findings Finding 2025-001 – Timely Filing of Single Audit Report Type of Finding Internal Control - Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months are the end of the audit period. Condition The DCF was not submitted by its due date of February 28, 2025. Cause The DCF was not completed and available to be submitted by the due date due to delays by management in providing audit requests. Effect or Potential Effect Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should enhance current internal controls ensuring the timeliness of preparation and accuracy of financial information to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Condition: The Village met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Village's fiscal year end. The Village did not complete and submit its single audit by February 28, 2026. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Village's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. Cause: The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
Condition The Village of St. Anne (Village) did not file its Fiscal Year 2024 single audit with the Federal Audit Clearinghouse in a timely manner. The audit was filed 292 days late. Cause Miscommunication between the Village of St. Anne and its prior audit firm resulted in the late filing of the fiscal year 2024 single audit. Criteria For the Fiscal Year ending April 30, 2024, 2 CFR Part 200, Subpart F, specifically § 200.512, required non-federal entities that expended over $750,00 in federal awards to submit their single audit to the Federal Audit Clearinghouse. Auditees must electronically submit the required reporting package and data collection form within the earlier of 30 calendar days after receiving the auditor's report or nine months after the end of the audit period. For fiscal years beginning on or after October 1, 2024, the threshold was increased to $1,000,000. Effect Not filing its Fiscal Year 2024 single audit with the Federal Audit Clearinghouse in a timely manner is a violation of federal law. Recommendation We recommend the Village implement procedures to ensure the timely filing of all single audits with the Federal Audit Clearinghouse. Management’s Response Village management will implement procedures to ensure that the Village’s single audits are filed with the Federal Audit Clearinghouse in a timely manner.
Federal Program: U.S. Department of Agriculture: Water and Waste Disposal Systems for Rural Communities (10.760). Criteria: Per Title 2 CFR 200.512(d), "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 City did not file their Data Collection form for 2024 on time. Cause: The City's April 30, 2024 audit was not completed until August 15, 2025 resulting in the data collection form being filed September 3, 2025. This was the result of changing accounting software and timeliness of audit requests. Effect: The District is not in compliance with Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200. Questioned Costs: None. Context: The report was filed as soon as the audit of the financial statements was complete, but this was after the reporting deadline. Repeat Finding: No. Recommendation: We recommend that all required filings be submitted timely according to the Single Audit Act of 1984 and Title 2 U.S. Code of Federal Regulations guidelines. Views of Responsible Officials: We agree with the finding and the Data Collection form will be filed in a timely manner.
2025-003 Report Submission Compliance Criteria: According to the Uniform Guidance (2 CFR 200.512(a)(1)), a Single Audit’s required elements—including the audit report, reporting package, and Data Collection Form (SF-SAC)— must be submitted within 30 calendar days after the auditee receives the auditor’s reports or nine months after the end of the audit period, whichever is earlier. Condition: Per the Federal Audit Clearinghouse records, the Village’s Data Collection Form for the fiscal year ending April 30, 2024, was submitted on April 22, 2025, which is past the nine month deadline. This is deemed to be an instance of noncompliance with applicable reporting requirements. Cause: The delay occurred because the issuance of the financial statements was significantly postponed. This postponement caused a corresponding delay in the completion and issuance of the Single Audit report, which in turn resulted in late submission to the Federal Audit Clearinghouse. Effect: The late filing constitutes noncompliance with Uniform Guidance requirements, potentially impacting federal oversight and risking sanctions or additional monitoring by awarding agencies. Recommendation: We recommend the Village: 1. Implement procedures to ensure timely preparation and issuance of financial statements, as these drive the Single Audit timeline. 2. Establish a compliance calendar that tracks both financial statement and audit report deadlines, including the nine-month submission requirement. 3. Assign responsibility to a designated compliance officer to monitor progress and escalate delays promptly. Views of Responsible Officials: Management agrees with the finding.