Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. 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. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality 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. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Finding 2024-001: Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Pass through agency: State of Alaska, Department of Commerce, Community, and Economic Development Federal Programs: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Numbers: 220000183 Award Period: 2022 - 2024 Type of Finding: Material Noncompliance Criteria: 2 CFR part 200, subpart F, section 200.512 requires that the reporting package must be submitted within 30 calendar days after the report issuance or nine months after the end of the audit period (whichever is earlier). Condition and Context: Juneau Economic Development Council did not adhere to the Uniform Guidance requirement of submitting the reporting package and Form SF-SAC within the earlier of nine months plus any extensions after year end, or 30 days after the report issuance date. Cause: The pass-thru entity failed to provide the subrecipient (Juneau Economic Development Council) with their determination on whether a subrecipient relationship exists. Based on available information, management determined that they were contractors and not subrecipients. As a result of the State of Alaska’s FY24 audit, it was determined by Legislative Audit that Juneau Economic Development Council was a subrecipient and a federal compliance audit would be required. This determination was made after the deadline for reporting had passed and Juneau Economic Development Council was unable to meet the compliance requirement. Effect: Juneau Economic Development Council is not in compliance with 2 CFR part 200, subpart F, section 200.512. Questioned Costs: None. Repeat Finding: Yes, this is a repeat of Finding 2023-001, and since it is a repeat finding we believe this to be a systemic issue. Recommendation: We recommend that Juneau Economic Development Council receives, in writing, the determination of whether a subrecipient relationship exists or not if Juneau Economic Development Council is involved with another organization’s federal program. Management Response: Management concurs with this finding. See Corrective Action Plan.
Criteria - Non-Federal entities must submit the data collection form and reporting package within the earlier of 30 calendar days after receiving the auditor's report(s) or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition - The City of Glendora failed to complete and submit its Single Audit Report for the fiscal year ended June 30,2024 to the Federal Audit Clearinghouse (FAC) by the due date of March 31, 2025. Cause - The City implemented a new financial software system during fiscal year 23/24. The transition to the new system caused delays. Effect - Noncompliance with federal regulations delayed the availability of crucial information for federal awarding agencies to monitor the City of Glendora's use of federal funds; hindered the timely identification and resolution of other audit findings related to compliance with federal award requirements. And may result in the imposition of sanctions by the federal government, such as withholding funds, suspending or terminating awards, or withholding further federal awards for the program. Recommendation - We recommend the city to review and update internal policies and procedures related to Single Audit completion and submission to ensure compliance with Uniform Guidance. Management Response - The City of Glendora recognizes the importance of timely single audit reporting. During this audit the City experienced staff vacancies in some positions as well as undergoing a new enterprise resource system implementation replacing the City’s financial software. The City went live with the new financial software on January 2, 2024, Payroll system on July 7, 2024, and managed staff vacancies by bringing in additional help through part-time employees and consultants. The City is actively working with the part time employees and consultant to document the procedures and strengthen internal controls.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Byrne Manor 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, 2025 and June 30, 2026. 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 CPA firm to enter data in 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: Byrne Manor Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-002: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Byrne Manor Housing Development Fund Company, Inc. June 30, 2023 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 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 a delay in the delivery of audit materials attributable to upper-level management transitions resulting in a late filing. The form was submitted on January 30, 2024. 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: Byrne Manor agrees with the finding and the auditor’s recommendations have been adopted.
Finding Number: 2024‐001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Housing Voucher Cluster 14.871 N/A N/A Coronavirus State and Local Fiscal Recovery Fund 21.207 N/A N/A Federal Agency(ies): Department of Housing and Urban Development, Department of Treasury Pass‐Through Agency(ies): Direct, Arizona Governor’s Office Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Reporting Criteria Under 2 CFR §200.303, the City is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the City is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, PHAs submit HUD‐52681‐B monthly to HUD electronically via the VMS. Critical information from this report including unit months leased, HAP expenses, unrestricted net position (administrative fee reserves), restricted net position (HAP reserves), and cash in investments should be accurate and supported. In addition, recipients of Coronavirus Local Fiscal Recovery Fund monies are required to submit Project and Expenditure Reports either quarterly or annually in accordance with the SLFRF Compliance and Reporting Guidance issued by the Department of Treasury. In addition, in accordance with 2 CFR §200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The City did not have consistent processes and procedures to track federal grant information and expenditures. In addition, adequate supporting documentation for amounts reported was not maintained and the single audit was not submitted timely. Cause The City's internal controls were not adequately designed to track federal grant information needed for the Schedule of Expenditures of Federal Awards (SEFA). In addition, controls over document retention and report submission did not function as designed. Effect The City was not in compliance with federal regulations and guidelines for reporting. Context The following items were noted: The City does not have a consistent process to track federal grant information and expenditures. As a result, $113,998 of Coronavirus Local Fiscal Recovery Fund expenditures were not reported on the fiscal year 2023 SEFA. For all three Housing Voucher Cluster monthly financial reports reviewed, the City could not support how unrestricted net position and restricted net position agreed to the financial reporting software. The annual Project and Expenditures Report for the Coronavirus State and Local Fiscal Recovery Funds program did not have accurately reported obligation or expenditures amounts. The City's Single Audit Report was not completed and submitted within nine months of fiscal year‐end. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The City should standardize its process for tracking federal grant information, including the expenditure amount necessary for SEFA reporting. The City should design and implement effective internal controls over the review and retention of supporting documentation regarding the amounts reported. In addition, the City should implement better controls over financial reporting to ensure all documents are prepared and available for the timely completion of the financial and single audit reports. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2024‐001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Housing Voucher Cluster 14.871 N/A N/A Coronavirus State and Local Fiscal Recovery Fund 21.207 N/A N/A Federal Agency(ies): Department of Housing and Urban Development, Department of Treasury Pass‐Through Agency(ies): Direct, Arizona Governor’s Office Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Reporting Criteria Under 2 CFR §200.303, the City is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the City is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, PHAs submit HUD‐52681‐B monthly to HUD electronically via the VMS. Critical information from this report including unit months leased, HAP expenses, unrestricted net position (administrative fee reserves), restricted net position (HAP reserves), and cash in investments should be accurate and supported. In addition, recipients of Coronavirus Local Fiscal Recovery Fund monies are required to submit Project and Expenditure Reports either quarterly or annually in accordance with the SLFRF Compliance and Reporting Guidance issued by the Department of Treasury. In addition, in accordance with 2 CFR §200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The City did not have consistent processes and procedures to track federal grant information and expenditures. In addition, adequate supporting documentation for amounts reported was not maintained and the single audit was not submitted timely. Cause The City's internal controls were not adequately designed to track federal grant information needed for the Schedule of Expenditures of Federal Awards (SEFA). In addition, controls over document retention and report submission did not function as designed. Effect The City was not in compliance with federal regulations and guidelines for reporting. Context The following items were noted: The City does not have a consistent process to track federal grant information and expenditures. As a result, $113,998 of Coronavirus Local Fiscal Recovery Fund expenditures were not reported on the fiscal year 2023 SEFA. For all three Housing Voucher Cluster monthly financial reports reviewed, the City could not support how unrestricted net position and restricted net position agreed to the financial reporting software. The annual Project and Expenditures Report for the Coronavirus State and Local Fiscal Recovery Funds program did not have accurately reported obligation or expenditures amounts. The City's Single Audit Report was not completed and submitted within nine months of fiscal year‐end. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The City should standardize its process for tracking federal grant information, including the expenditure amount necessary for SEFA reporting. The City should design and implement effective internal controls over the review and retention of supporting documentation regarding the amounts reported. In addition, the City should implement better controls over financial reporting to ensure all documents are prepared and available for the timely completion of the financial and single audit reports. Views of Responsible Officials See Corrective Action Plan.
Finding Number: 2024‐001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Housing Voucher Cluster 14.871 N/A N/A Coronavirus State and Local Fiscal Recovery Fund 21.207 N/A N/A Federal Agency(ies): Department of Housing and Urban Development, Department of Treasury Pass‐Through Agency(ies): Direct, Arizona Governor’s Office Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Reporting Criteria Under 2 CFR §200.303, the City is required to establish and maintain effective internal controls over Federal awards that provide reasonable assurance that the City is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. In addition, PHAs submit HUD‐52681‐B monthly to HUD electronically via the VMS. Critical information from this report including unit months leased, HAP expenses, unrestricted net position (administrative fee reserves), restricted net position (HAP reserves), and cash in investments should be accurate and supported. In addition, recipients of Coronavirus Local Fiscal Recovery Fund monies are required to submit Project and Expenditure Reports either quarterly or annually in accordance with the SLFRF Compliance and Reporting Guidance issued by the Department of Treasury. In addition, in accordance with 2 CFR §200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition The City did not have consistent processes and procedures to track federal grant information and expenditures. In addition, adequate supporting documentation for amounts reported was not maintained and the single audit was not submitted timely. Cause The City's internal controls were not adequately designed to track federal grant information needed for the Schedule of Expenditures of Federal Awards (SEFA). In addition, controls over document retention and report submission did not function as designed. Effect The City was not in compliance with federal regulations and guidelines for reporting. Context The following items were noted: The City does not have a consistent process to track federal grant information and expenditures. As a result, $113,998 of Coronavirus Local Fiscal Recovery Fund expenditures were not reported on the fiscal year 2023 SEFA. For all three Housing Voucher Cluster monthly financial reports reviewed, the City could not support how unrestricted net position and restricted net position agreed to the financial reporting software. The annual Project and Expenditures Report for the Coronavirus State and Local Fiscal Recovery Funds program did not have accurately reported obligation or expenditures amounts. The City's Single Audit Report was not completed and submitted within nine months of fiscal year‐end. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The City should standardize its process for tracking federal grant information, including the expenditure amount necessary for SEFA reporting. The City should design and implement effective internal controls over the review and retention of supporting documentation regarding the amounts reported. In addition, the City should implement better controls over financial reporting to ensure all documents are prepared and available for the timely completion of the financial and single audit reports. Views of Responsible Officials See Corrective Action Plan.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: 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 withing 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: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: 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 withing 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: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: 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 withing 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: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: 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 withing 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: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.