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.
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.
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report 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. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report 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. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting - Child Care and Development Block Grant- Assistance Listing #93.575, Child Care Mandatory and Matching Funds of the Child Care Development Fund - Assistance Listing #93.596 Criteria or Specified Requirement Title 2 CFR Section 200.512(a) requires, the auditee must submit the data collection form described in paragraph (b) of 2 CFR Section 200.512 and the reporting package described in paragraph (c) of that section 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. The required data elements described in Appendix X to Part 200, state whether the audit was completed in accordance with this part and provide information about the auditee, its Federal programs, and the results of the audit. The data must include information available from the audit that is necessary for Federal agencies to use the audit to ensure integrity for Federal programs. Condition Found The Council failed to meet the statutory deadline for filing its Single Audit with the Federal Clearinghouse. Cause Due to changes in staffing during the execution period of the 2021-2024 audit, the Council lacked management staff with the experience and first hand knowledge of the transaction for that period to be able to take responsibility for the audit. As a result, it was necessary to engage an outside accounting firm to complete the year end in order to be able to complete the audit and to take responsibility for the financial statements. This process extended beyond the statutory deadline for the submission of the Data Collection Forms to the Federal Clearinghouse. Effect The Council was out of compliance with 2 CFR 200,512(a). Questioned Costs Monthly allocations are made within the accounting software but the hour and transaction totals are not documented; consequently, there is no way to recompute the allocation to include all funds, activities and projects used by the Organization. However, it is believed that the differences would not be material to any individual award. Recommendation After consultation regarding possible remedies to the condition, the Council engaged an outside accounting firm to provide financial oversight. We recommend that the Council continue that relationship, or a similar relationship until such time as they can develop sufficient capability among staff to meet the requirements for oversight.
Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting - Child Care and Development Block Grant- Assistance Listing #93.575, Child Care Mandatory and Matching Funds of the Child Care Development Fund - Assistance Listing #93.596 Criteria or Specified Requirement Title 2 CFR Section 200.512(a) requires, the auditee must submit the data collection form described in paragraph (b) of 2 CFR Section 200.512 and the reporting package described in paragraph (c) of that section 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. The required data elements described in Appendix X to Part 200, state whether the audit was completed in accordance with this part and provide information about the auditee, its Federal programs, and the results of the audit. The data must include information available from the audit that is necessary for Federal agencies to use the audit to ensure integrity for Federal programs. Condition Found The Council failed to meet the statutory deadline for filing its Single Audit with the Federal Clearinghouse. Cause Due to changes in staffing during the execution period of the 2021-2024 audit, the Council lacked management staff with the experience and first hand knowledge of the transaction for that period to be able to take responsibility for the audit. As a result, it was necessary to engage an outside accounting firm to complete the year end in order to be able to complete the audit and to take responsibility for the financial statements. This process extended beyond the statutory deadline for the submission of the Data Collection Forms to the Federal Clearinghouse. Effect The Council was out of compliance with 2 CFR 200,512(a). Questioned Costs Monthly allocations are made within the accounting software but the hour and transaction totals are not documented; consequently, there is no way to recompute the allocation to include all funds, activities and projects used by the Organization. However, it is believed that the differences would not be material to any individual award. Recommendation After consultation regarding possible remedies to the condition, the Council engaged an outside accounting firm to provide financial oversight. We recommend that the Council continue that relationship, or a similar relationship until such time as they can develop sufficient capability among staff to meet the requirements for oversight.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Onondaga Apartments 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 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 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: Providence House Apartments agrees with the finding and the auditor’s recommendations have been adopted.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.