FINDING 2025-003 – LATE REPORTING Identification of Federal Program U.S. Department of Health and Human Services All Programs SIGNIFICANT DEFICIENCY, NONCOMPLIANCE Criteria – Uniform Guidance requires nonfederal entities to submit the reporting entity’s Uniform Guidance reporting package, including the audit report and completed Federal Audit Clearinghouse (FAC) Data Collection Form, to the FAC within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after fiscal year‑end (2 CFR 200.512(a)). Timely submission of the reporting package is required to facilitate federal oversight of award compliance. Condition – The Organization did not submit its required Uniform Guidance reporting package, including the reporting entity’s audit report and the FAC Data Collection Form, within the required submission timeframe. Specifically, the Uniform Guidance audit and related FAC Data Collection Form were submitted after the earlier of (1) 30 calendar days after receipt of the auditor’s reports or (2) nine months after the end of the reporting entity’s fiscal year. Questioned Costs – No questioned costs were identified as a result of this finding. Context – The condition was identified during Uniform Guidance audit planning procedures regarding auditee risk assessment. Sampling was not utilized. Effect or Potential Effect – Failure to submit the Uniform Guidance audit and FAC Data Collection Form timely increases the risk of noncompliance with Uniform Guidance reporting requirements and may result in delayed federal oversight, increased monitoring by the awarding agency, or the imposition of additional administrative conditions. Cause – Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Repeat Findings – This is not a repeat finding. Recommendation – The Organization should strengthen internal controls over Uniform Guidance audit reporting by implementing procedures to track submission deadlines, assigning responsibility for timely filing of the audit report and FAC Data Collection Form, and establishing management review processes to ensure compliance with Uniform Guidance reporting requirements. Views of Responsible Officials – Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Finding Number: 2025 002 Finding Type: Noncompliance Information on the Federal Program: N/A – Not program specific Criteria: 2 CFR §200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (FAC) no later than 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period, whichever is earlier. Condition: FAC filing for the fiscal year ended March 31, 2025 was submitted after the required deadline. Cause: The Organization did not have effective internal controls to ensure timely and accurate preparation of financial information, including account reconciliations (see prior year Finding 2024-002). As a result, management did not have the information necessary to complete the FAC filing within the timeframe required by 2 CFR §200.512(a)(1). Effect: The late submission of the Single Audit report to the Federal Audit Clearinghouse creates noncompliance with federal reporting requirements and increases the Organization’s risk of administrative actions by federal awarding agencies, including Health Resources and Services Administration (HRSA). This may result in delayed acceptance of federal awards, imposition of grant conditions, or restrictions on access to federal funds until the report is submitted and accepted. Questioned Costs: None Repeat Finding: Yes, 2024 002 Recommendation: The Organization should implement procedures to ensure the Single Audit reporting package is prepared, reviewed, and submitted to the FAC within required timeframes, including monitoring of statutory deadlines Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding. Management is implementing procedures to complete and review account reconciliations and financial reporting on a monthly basis with appropriate oversight. These steps are intended to support timely submission of future Single Audit reporting packages to the FAC+.
FINDING 2025-004 - Child and Adult Care Food Program (CACFP) – Assistance Listing No. 10.558; Grant Period - For the year ended March 31, 2025 Condition: During our review of participant eligibility documentation and attendance records, we noted that the name listed on a child’s application did not match the name recorded in the corresponding attendance records for the same period. Criteria: According to 2 CFR 200.512(a) and program policy, child care centers must maintain accurate and consistent records of participant eligibility and attendance to ensure program compliance and appropriate reimbursement. Cause: The discrepancy resulted from a clerical/data entry error during the recording of attendance or completion of the application form. This finding applied to 1 of the 17 participants selected for testing. Effect of Condition: This inconsistency could result in the potential for ineligible reimbursements or questioned costs, as it is not possible to verify that the child listed on the application is the same child for whom meals were claimed in attendance. Questioned Cost: None Statistical Sampling: The sample was not intended to be, and was not, a statistically valid sample. Recommendation: We recommend implementing a process to cross-verify names between applications and attendance records, training staff on the importance of accurate and consistent recordkeeping and periodically reviewing records for discrepancies and correcting them promptly. Views of Responsible Officials and Planned Corrective Actions: Current staff and new staff will be trained on the importance of keeping accurate records. A checklist will be developed for quarterly internal audits to cross-verify names between applications and attendance records, plus other applicable records. If discrepancies are identified in the internal audits, they will be corrected promptly.
Federal Audit Clearinghouse Submissions Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty days after receipt of the auditors’ reports but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the previous two fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is in noncompliance with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Identification of Repeat Finding: 2024-001. Recommendation: Controls should be implemented to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization agrees with the auditors’ recommendation.
#2025-002: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2024 was not timely filed during the year ended February 29, 2025. At the time of completion of the audit for the year ended February 29, 2025, the deadline for submission of November 29, 2025, had passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF on time may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high-risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Questioned Costs – None.
Assistance Listing Title and Number: Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, Assistance Listing No. 14.155 Auditor non-compliance code: Z – Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size population: The sample size information is not applicable to the finding. Name of Federal agency: U.S. Department of Housing and Urban Development Questioned costs: N/A Statement of Condition 2024-001 (Assistance Listing Number 14.155): For the year ended December 31, 2023, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Criteria: Pursuant to Uniform Guidance Section 2 CFR 200.512, the Company is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the end of the audit period. Effect: The Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not file the Data Collection Form within 30 days after receipt of the auditor's report due to an oversight. Recommendation: The Company should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 22, 2024, and management will submit the Data Collection Form timely going forward.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly 14.157 Supportive Housing Program 14.235 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly 14.157 Supportive Housing Program 14.235 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Assistance Listing title and number (Federal award identification number and year): Supportive Housing for the Elderly 14.157 Supportive Housing Program 14.235 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: #2024-001 Assistance Listing title and number (Federal award identification number and year): Mortgage Insurance – Rental Housing, Assistance Listing 14.134 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Noncompliance information: See statement of condition 2024-001 for noncompliance. Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition # 2024-001: For the year ended December 31, 2023, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 days after receipt of the auditor's report. The audited financial statements were submitted to the Federal Audit Clearinghouse on April 12, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Completion date: April 12, 2024 Management Response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, § 200.512 (a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization’s year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse has not been finalized for 12/31/2023. Cause and Effect: In prior years the single audit report had been filed in a timely manner to the Federal Audit Clearinghouse, however the government’s online system changed, and it did not automatically send an email to the client when the form was ready to be authorized by them, like it had been in prior years. It was an oversight by the client, since they were unaware of that change. The form has been completed in the Federal Audit Clearinghouse system, waiting for the client to authorize it. As a result, the audit for December 31, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period. Condition: The reporting package and data collection form were not submitted to the Federal Audit Clearinghouse within 30 days after the reports were received from the auditors. Cause: Management was not aware that this requirement was in effect for this year. Effect: The reporting package and data collection form were submitted late. Recommendation: We recommend management ensure policies and procedures are in place to timely submit the reporting package and data collection form to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and will ensure the reporting package and data collection form are submitted timely in the future.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditors or nine months after then end of the audit period.
2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.
2024-001 REPORTING - FAILURE TO SUBMIT DATA COLLECTION FORM TO FEDERAL AUDIT CLEARINGHOUSE Criteria According to 2 CFR Part 200.512(b) of the Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), non-federal entities that expend $750,000 or more in federal awards in a fiscal year must submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition During our audit of Glenbrook Road Elderly Housing Corporation for the fiscal year ending December 31, 2024, we noted that the Organization failed to submit the required data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the prior year. Cause The failure to submit the required documentation appears to be due to an oversight of this requirement. Effect Untimely filing hinders the timely administration and assessment of program results by grantor officials. Prior Year Finding Not a prior year finding. Recommendation We recommend that the Organization take the following steps to ensure compliance: > Develop and implement internal procedures to track and ensure timely submission of the data collection form and reporting package. > Assign responsibility to a specific individual or department to oversee compliance with federal reporting requirements. VIEWS OF RESPONSIBLE OFFICIALS See corrective action plan.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Compliance: Failure to Comply with Reporting Requirements Category: Internal Control and Noncompliance with Federal Program Requirements Condition: Valley Partners did not have a control to ensure the timely submission of the Single Audit reporting package for the year ended December 31, 2023. Criteria: In accordance with 2 CFR §200.512, the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the audit period. Cause: Lack of management control activities to ensure compliance with Single Audit timely submission. Context: Due to turnover in the finance department, the Single Audit reporting package was not filed timely. Effect: The Single Audit reporting package was not filed timely. Repeat finding from prior year: No. Questioned costs: None. Sampling statistically valid: Not applicable. Recommendation: Valley Partners should ensure proper controls are in place so the Single Audit reporting package is filed timely. View of responsible official and corrective Valley Partners agrees with the finding and will work to ensure controls are in action plan: place so that the Single Audit reporting package is filed timely going forward.
Section III. Federal Award Findings and Questioned Costs 2024-001 Reporting Information on Federal Program Assisting Listing Number 21.027, U.S. Department of the Treasury, Coronavirus State and Local Fiscal Recovery Funds American Rescue Plan Act Criteria or Specific Requirement According to 2 CFR Part 200.512, auditees are required to submit the audit reporting package, including the Single Audit report, to the Federal Audit Clearinghouse within 30 days after receipt of the auditors report(s), or nine months after the end of the audit period, whichever comes first. Condition The auditee did not submit the audit reporting package for the fiscal year ended December 31, 2023 within the required time frame. The Single Audit report was submitted to the Federal Audit Clearinghouse on April 4, 2025, which is beyond the required deadline of September 30, 2024. Questioned Costs: $0 Context: The reporting package was submitted 186 days past the deadline. Cause - The delay was due to a lack of effective internal controls and oversight to ensure timely submission of the audit reporting package. Effect or Potential Effect - Late submission of the audit reporting package may result in non-compliance with federal requirements, potentially affecting the auditees eligibility for future federal funding and subjecting the auditee to increased scrutiny or penalties. Recommendation - We recommend that the YMCA establish and implement a formal process to monitor and ensure timely submission of the audit reporting package to the Federal Audit Clearinghouse. This process should include setting internal deadlines and assigning responsibility to specific personnel for compliance monitoring. Views of Responsible Officials Management has reviewed the finding related to the late filing of the audit report to the Federal Audit Clearinghouse and has developed the following plan to address this finding and ensure compliance going forward: 1. Root Cause Analysis Previous to 2023, the last time the YMCA was required to have a Single Audit was the year ended December 31, 2012. Because this was a new process to the YMCA, we were unaware that we needed to submit the Single Audit to the Federal Audit Clearinghouse. In past years, the independent audit firm initiated the e-filing process on our behalf. 2. Action Steps The YMCA will develop a year-end Federal Awards checklist to include all necessary preparation steps including but not limited to preparation of the Schedule of Expenditures of Federal Awards (SEFA); corresponding audit documentation; and procedures for filing the completed Single Audit to the Federal Audit Clearinghouse including confirmation that independent auditors have reviewed and certified the submission to the Clearinghouse. 3. Responsible Parties The Controller will complete the checklist and perform the filing to the Federal Audit Clearinghouse and the CFO will review and approve. 4. Timeline Submission of the Single Audit to the Federal Audit Clearinghouse as well as completion, review, and approval of the checklist will be done within 30 days of receipt of the final Single Audit report. 5. Monitoring & Evaluation The checklist and approval process will be monitored on an annual basis to ensure ongoing compliance and effectiveness of this corrective action plan.
Finding No. 2024-001 – Late Submission of 2023 Data Collection Form to the FAC Criteria: Under 2 CFR §200.512, auditees are required to submit the reporting package, including the Single Audit report, to the Federal Audit Clearinghouse (FAC) within 30 calendar days of receiving the auditor’s report and no later than nine months after the end of the fiscal year. Condition and context: The Organization did not submit its 2023 Single Audit reporting package to the FAC within the required timeframe. The submission occurred after the nine-month deadline. Cause: Management oversight and misunderstanding of the final submission process requirements contributed to the delay in submitting the Single Audit package to the FAC. Effect: The Organization was not in compliance with the federal reporting requirements and could potentially jeopardize its low-risk auditee status for future periods. Questioned Costs: None. Identification as a Repeat Finding: N/A. Recommendation: We recommend that management implement procedures to ensure that all required audit reporting packages are reviewed, completed, and submitted to the FAC timely in accordance with Uniform Guidance requirements. Views of Responsible Official: Management agrees with the finding. See Corrective Action Plan.
Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA N0. 14.155 (Project identification number 115-11319, 2020) Auditor non-compliance code: Z – Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding Sample size population: The sample size is not applicable to the finding Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: For the year ended December 31, 2024, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Criteria: Pursuant to Uniform Guidance Section 2 CFR 200.512, the Company is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the end of the audit period. Effect: The Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not submit the Data Collection Form within the required time period due to oversight. Recommendation: The Company should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
Finding reference number: 2024-001 Assistance Listing (Federal award identification number and year): Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, CFDA N0. 14.155 (Project identification number 115-11319, 2020) Auditor non-compliance code: Z – Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding Sample size population: The sample size is not applicable to the finding Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2024-001: For the year ended December 31, 2024, the Company did not submit the Data Collection Form (SF-SAC) to the Federal Audit Clearinghouse in the time period required by Uniform Guidance Section 2 CFR 200.512. Criteria: Pursuant to Uniform Guidance Section 2 CFR 200.512, the Company is required to submit the Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or 9 months after the end of the audit period. Effect: The Company is not in compliance with Uniform Guidance Section 2 CFR 200.512. Cause: The Company did not submit the Data Collection Form within the required time period due to oversight. Recommendation: The Company should submit the Data Collection Form to the Federal Audit Clearinghouse within the required time period. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The Data Collection Form was submitted to the Federal Audit Clearinghouse on May 10, 2024 and management will submit the Data Collection Form timely going forward.
Finding 2024-003: U.S. Department of Housing and Urban Development, Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects (Section 223(f)/207) Statement of Condition: The Organization did not submit the data collection forms and required reporting package to the Federal Audit Clearinghouse (FAC) by the required due date for the single audit for the year ending December 31, 2023. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: The completion of the audit for the fiscal year ended December 31, 2023 was delayed due to the absence of signatures. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2023, however, the data collection form was not submitted to the FAC within the required due dates. Questioned Costs: $0 Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward by the required due date. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2023 was not submitted to the FAC within the required due date. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within the required due dates. The data collection form for the year ending December 31, 2023 was submitted to the FAC on January 2, 2025.
Late Submission of Prior Year’s Single Audit Report to the Federal Audit Clearinghouse – Federal Program Economic Development Assistance Program, ALN 11.307 Criteria - In accordance with 2 CFR §200.512(a), the auditee must submit the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Timely submission is required to ensure compliance with federal reporting requirements and to allow federal agencies access to audit results. Condition - The auditee submitted the 2022 Single Audit reporting package to the FAC on November 8, 2023, which was after the required due date of September 30, 2023. Cause - The delay was due to finalizing the financial statements and related audit. There was a change in auditors that year. Effect - Failure to submit the Single Audit reporting package to the FAC within the required timeframe constitutes noncompliance with federal requirements and could result in federal agencies taking enforcement actions, such as delayed funding decisions or additional reporting requirements. Questioned Costs - None. Recommendation - We recommend that the auditee implement procedures to ensure the timely submission of future Single Audit reporting packages to the FAC. This may include establishing an internal deadline well in advance of the federal due date, assigning responsibility to a designated staff member, and monitoring submission status. Views of Responsible Officials - Management concurs with the finding and has implemented procedures to ensure future submissions to the FAC are made within the required timeframe.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report (s) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended December 31, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data colleciton form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend that Laketran review this matter with the Director Finance, and to establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.