2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-001 – Reporting Deadline for Federal Single Audit – Noncompliance and Significant Deficiency in internal Control Over Compliance Agencies – U.S. Department of Treasury and U.S. Department of Health and Human Services Information on Federal Programs - Finding 2024-001 is applicable to all grant awards issued for the following major programs: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds; 93.778 – Medicaid Cluster; 93.958 – Block Grants for Community Mental Health Services Criteria or Specific Requirement – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition – The Authority did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2024. Cause – The Authority did not have controls in place to ensure the audit was competed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect – The Authority is not compliant with 2 CFR 200.512. The Authority could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs – Not applicable. Context – This is a condition identified per review of the Authority’s compliance with the specified requirements. Repeat Finding – Not a repeat finding. Recommendation - We recommend that the Authority establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials – Management concurs with this finding. Specifically, the Authority will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
2024-003 – Significant Deficiency and Noncompliance - Data Collection Form All Assistance Listing Numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of federal awards for the year ended September 30, 2024. Criteria: Uniform Guidance requires that the City’s annual audit package and data collection be submitted to the federal audit clearinghouse within 30 days after receipt of the auditor’s reports or 9 months after the end of the City’s fiscal year, whichever comes first. Condition: The City’s audit package and data collection form for the year ended September 30, 2024 was not submitted timely to the federal audit clearinghouse. Cause: The City implemented a new Enterprise Resource Planning (ERP) system which delayed the completion of the City’s annual audit. Context: See “Condition” above. Effect or potential effect: Failure to submit the annual audit package and data collection form to the federal audit clearinghouse in a timely manner could result in a loss of grant funding. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: We recommend that the City enhance its internal control policies and procedures to mitigate the risk of future delays. This includes developing contingency plans for major system implementations and ensuring adequate training and resource allocation during such transition periods. Views of Responsible Officials: Management acknowledges that the City’s audit package and Data Collection Form were not submitted timely to the Federal Audit Clearinghouse within the required timeframe in accordance with Uniform Guidance (2 CFR 200.512). We understand the importance of timely submission in maintaining compliance with federal grant requirements and ensuring continued eligibility for federal funding. The delay was due to new ERP system conversion and staffing shortages. We will re-evaluate our current processes and ensure that all deadlines associated with the Single Audit process are clearly documented and monitored. We will conduct internal reviews after each year-end closing to ensure audit-related deadlines are met and updates will be provided to senior leadership as needed. We will strengthen internal controls and improve communication with our auditors to avoid future delays in submission to the Federal Audit Clearinghouse.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Mercy Housing Development Fund Company, Inc. September 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 September 30, 2025 and September 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: Mercy Apartments agrees with the finding and the auditor’s recommendations have been adopted.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Hawley-Winton Housing Development Fund Company, Inc. September 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 September 30, 2025 and September 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: Hawley-Winton agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Carpenter Housing Development Fund Co., Inc. September 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 September 30, 2025 and September 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 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: Carpenter Apartments agrees with the finding and the auditor’s recommendations have been adopted.