2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
2024-003 – Significant Deficiency and Noncompliance, Data Collection Form (Repeat Finding 2023-003) All granting agencies, pass-through entities and assistance listing numbers included in the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024 and 2023. Criteria: 2 CFR 200.512(a)(1) requires that the Town’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of the Town’s fiscal year (March 31, 2025). Condition: The Town did not submit the 2024 or the 2023 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Management did not commit adequate resources to enable submission of the audit, reporting package and data collection form in a timely manner. Effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in the Town not being eligible to be considered a low-risk auditee. This will affect the scope of the Uniform Guidance audit for the next two fiscal years. Additionally, the Town has not complied with the requirements of the Uniform Guidance which could impact future funding. Questioned costs: Not applicable. Context: Systemic in nature. Identification as a repeat finding if applicable: 2023-003 Recommendation: We recommend the Town establish internal control policies and procedures to allow for the timely submission of the Town’s annual audit, reporting package and data collection form to the Federal Audit Clearinghouse on an ongoing basis. View of responsible officials: We agree with the finding. See corrective action plan.
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 Project for the year ending June 30, 2024, 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, 2025, was submitted on June 26, 2025. 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. Recommendation: We recommend that the Project implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. Management Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.
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, 2024, 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, 2025, was submitted on June 26, 2025. 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 Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Audit Finding Reference Number 2024-005 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number Student Financial Aid Cluster: 84.007 Federal Supplemental Educational Opportunity Grant 84.033 Federal Work-Study Program 84.063 Federal Pell Grant Program 84.268 Federal Direct Student Loans 93.364 Nursing Student Loans TRIO Cluster: 84.042 Student Support Services 84.044 Talent Search 84.217 McNair Post-Baccalaureate Achievement 84.425F COVID-19 Education Stabilization Fund – Institutional Portion 84.425J COVID-19 Education Stabilization Fund – Historically Black Colleges and Universities (HBCU) Federal Award Year June 30, 2024 Federal Agencies U. S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), single audit are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) 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. Conditions and Contexts The June 30, 2024 audit report was not submitted within the prescribed time frame required by the federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year end. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For the purposed of this condition, I have no questioned costs. Effect The University has not complied with the audit requirements of the Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding No. Recommendation I recommend that management of the University take steps to ensure the Single Audit report is submitted within the prescribed deadlines. Management’s Response The late audit submission was a result of significant leadership and staffing turnover, unresolved audit support items, and missing reconciliations from prior months. The University engaged an external firm to stabilize the finance function and has since appointed an interim Controller. Beginning with FY26, the University will adopt a rolling monthly close schedule, establish an internal audit prep calendar, and define internal deadlines for deliverables to external auditors. These steps will support timely completion of future audits. Target: Audit submission by March 31, 2026 for FY25.
Finding 2024-001 - U.S. Department of Housing and Urban Development, Supportive Housing for the Persons with Disabilities (Section 811), CFDA #14.181 Statement of Condition: The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ended June 30, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2023. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ended June 30, 2023 and 2022, however, the data collection form was not submitted to the FAC within the required due date for the year ended June 30, 2022 and June 30, 2023. Questioned Costs: N/A Recommendation: We recommend management and the board of directors ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended June 30, 2023 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ended June 30, 2023 was submitted to the FAC on January 22, 2025.
2024-002 Untimely submission of data collection form and compliance with reporting requirements Federal Programs Information Funding Agency: U.S. Department of Health and Human Services Pass-Through Agency: TN Department of Mental Health & Substance Abuse Services 1) 93.959 Federal Block Grants for Prevention of Substance Abuse DGA 78087_2023-2024_023 and DGA 82413_2024-2026_204 2) 93.788 Opioid STR H79TI0883307 and DGA 78005_2022-2023_076 Criteria In accordance with 2 CFR Section 200.512(a), the audit must be complete, and the data collection form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extension permitted by the Office of Management and Budget. Mending Hearts did not meet the nine-month deadline. Condition The audit, reporting package and data collection form for the year ended June 30, 2024, was not filed by the deadline of March 31, 2025, to the Federal Audit Clearinghouse. Cause Mending Hearts has been in a period of expansion of their operations and has also experienced administrative staff changes, resulting in limited resources available to produce a complete, accurate and timely closing of the books. Effect or potential effect Delays in submission of audit reports, reporting packages and data collection forms raise concerns about Mending Hearts’ reliability in adhering to accounting and compliance requirements in a timely manner, potentially jeopardizing its ability to secure funding. Recommendation We recommend that Mending Hearts’ ensure that administrative staffing is sufficient to support the accounting and financial reporting functions of the organization. Views of responsible officers Management acknowledges this finding and will address remediation in the accompanying management’s corrective action plan in appendix A.
2024-002 Untimely submission of data collection form and compliance with reporting requirements Federal Programs Information Funding Agency: U.S. Department of Health and Human Services Pass-Through Agency: TN Department of Mental Health & Substance Abuse Services 1) 93.959 Federal Block Grants for Prevention of Substance Abuse DGA 78087_2023-2024_023 and DGA 82413_2024-2026_204 2) 93.788 Opioid STR H79TI0883307 and DGA 78005_2022-2023_076 Criteria In accordance with 2 CFR Section 200.512(a), the audit must be complete, and the data collection form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extension permitted by the Office of Management and Budget. Mending Hearts did not meet the nine-month deadline. Condition The audit, reporting package and data collection form for the year ended June 30, 2024, was not filed by the deadline of March 31, 2025, to the Federal Audit Clearinghouse. Cause Mending Hearts has been in a period of expansion of their operations and has also experienced administrative staff changes, resulting in limited resources available to produce a complete, accurate and timely closing of the books. Effect or potential effect Delays in submission of audit reports, reporting packages and data collection forms raise concerns about Mending Hearts’ reliability in adhering to accounting and compliance requirements in a timely manner, potentially jeopardizing its ability to secure funding. Recommendation We recommend that Mending Hearts’ ensure that administrative staffing is sufficient to support the accounting and financial reporting functions of the organization. Views of responsible officers Management acknowledges this finding and will address remediation in the accompanying management’s corrective action plan in appendix A.
2024-002 Untimely submission of data collection form and compliance with reporting requirements Federal Programs Information Funding Agency: U.S. Department of Health and Human Services Pass-Through Agency: TN Department of Mental Health & Substance Abuse Services 1) 93.959 Federal Block Grants for Prevention of Substance Abuse DGA 78087_2023-2024_023 and DGA 82413_2024-2026_204 2) 93.788 Opioid STR H79TI0883307 and DGA 78005_2022-2023_076 Criteria In accordance with 2 CFR Section 200.512(a), the audit must be complete, and the data collection form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extension permitted by the Office of Management and Budget. Mending Hearts did not meet the nine-month deadline. Condition The audit, reporting package and data collection form for the year ended June 30, 2024, was not filed by the deadline of March 31, 2025, to the Federal Audit Clearinghouse. Cause Mending Hearts has been in a period of expansion of their operations and has also experienced administrative staff changes, resulting in limited resources available to produce a complete, accurate and timely closing of the books. Effect or potential effect Delays in submission of audit reports, reporting packages and data collection forms raise concerns about Mending Hearts’ reliability in adhering to accounting and compliance requirements in a timely manner, potentially jeopardizing its ability to secure funding. Recommendation We recommend that Mending Hearts’ ensure that administrative staffing is sufficient to support the accounting and financial reporting functions of the organization. Views of responsible officers Management acknowledges this finding and will address remediation in the accompanying management’s corrective action plan in appendix A.
2024-002 Untimely submission of data collection form and compliance with reporting requirements Federal Programs Information Funding Agency: U.S. Department of Health and Human Services Pass-Through Agency: TN Department of Mental Health & Substance Abuse Services 1) 93.959 Federal Block Grants for Prevention of Substance Abuse DGA 78087_2023-2024_023 and DGA 82413_2024-2026_204 2) 93.788 Opioid STR H79TI0883307 and DGA 78005_2022-2023_076 Criteria In accordance with 2 CFR Section 200.512(a), the audit must be complete, and the data collection form and the reporting package must be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period, adjusted for any extension permitted by the Office of Management and Budget. Mending Hearts did not meet the nine-month deadline. Condition The audit, reporting package and data collection form for the year ended June 30, 2024, was not filed by the deadline of March 31, 2025, to the Federal Audit Clearinghouse. Cause Mending Hearts has been in a period of expansion of their operations and has also experienced administrative staff changes, resulting in limited resources available to produce a complete, accurate and timely closing of the books. Effect or potential effect Delays in submission of audit reports, reporting packages and data collection forms raise concerns about Mending Hearts’ reliability in adhering to accounting and compliance requirements in a timely manner, potentially jeopardizing its ability to secure funding. Recommendation We recommend that Mending Hearts’ ensure that administrative staffing is sufficient to support the accounting and financial reporting functions of the organization. Views of responsible officers Management acknowledges this finding and will address remediation in the accompanying management’s corrective action plan in appendix A.
Finding 2024-001: Data Collection Form Filing Federal Grantor U.S. Department of Health and Human Services Pass-Through Grantor Illinois Department of Human Services Federal Assistance Listing Number ALN: 93.667 Program Title Social Services Block Grant Contract Number FCSCJ00302 Award Year 2023-2024 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, 2024, will be filed after the March 31, 2025, 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 the Agency not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2025. Questioned Costs: None identified. Context: None Repeat Finding: No. Recommendation: We recommend that Envision Unlimited to 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 No. 2024-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The St. David’s Housing Development Fund Company, Inc. June 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2024 and 2023 and June 30, 2025. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring the CPA firm to enter the data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: St. David’s Court agrees with the finding and the auditor’s recommendations have been adopted.
Late Submission Criteria: According to the Uniform Guidance (2 CFR part 200), specifically section 200.512, audits must be submitted to the FAC within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of Cause: The Organization did not engage an auditor to conduct a financial statement audit in a timely manner. Recommendation: The Organization adopts a policy to begin their financial statement audit no later than 7 months after their fiscal year end to allow sufficient time to meet the Uniform Guidance compliance requirements. Repeat finding: No. No questioned costs. the audit period. Condition: The Organization did not meet its submission deadline for the fiscal year ended June 30, 2024, of March 31, 2025. Effect: The Organization was not in compliance with Uniform Guidance and the federal grant agreements.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001 - Compliance Over Reporting (Significant Deficiency) Federal program information: Federal agency: U.S. Department of Housing and Urban Development Pass-through agency:: PRC Title: Housing Opportunities for Persons with AIDS ALN number: 14.241 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: 1. 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. 2. 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. Condition: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2024, 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. Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Repeat finding: No Views of Responsible Officials: See separately prepared Corrective Action Plan.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 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, 2024, 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 Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC 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. Views of Responsible Officials: See separately prepared Corrective Action Plan.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 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, 2024, 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 Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC 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. Views of Responsible Officials: See separately prepared Corrective Action Plan.
SECTION III - FEDERAL AWARD FINDINGS AND QUESTIONED COSTS 2024-001: Reporting (Significant Deficiency) ALN Number Federal Agency Pass-Through Identification Number Award Year 93.917 U.S. Department of Human Health and Services 1000010913 2024 14.241 U.S. Department of Housing and Urban Development 203997-23 2024 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, 2024, 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 Cause: The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely submission of the report. Recommendation: PRC 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. Views of Responsible Officials: See separately prepared Corrective Action Plan.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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, 2024. 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 District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.