Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: PCRI did not electronically submit its December 31, 2024 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: PCRI’s 2024 accounting records were not adequately closed in a timely manner. Effect: PCRI did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines.
Section III - Federal Award Findings and Questioned Costs (2 CFR 200.516(a)) (Continued) Finding 2024-002: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Programs: All Federal programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for ICMEC December 31, 2023 year-end audit was due to the Federal audit clearinghouse by September 30, 2024. However, the data collection form was submitted on February 24, 2025. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time ICMEC needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated January 30, 2025. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None noted. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended December 31, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Criteria: In accordance with 2 CFR section 200.512(a), the Single Audit reporting package and data collection form is required 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 end of the audit period. Condition: The Single Audit reporting package for the year ending December 31, 2024 was submitted in February 2026. Cause: The delay resulted from a misunderstanding regarding the timing of Single Audit requirements. Management initially believed the audit should be performed in the fiscal year in which the funds were received (FY 2025). Upon further review, management determined that the Single Audit was required in the fiscal year in which the federal funds were expended (FY 2024), resulting in the reporting package being submitted after the required filing deadline. Effect: The Single Audit reporting package was filed beyond the filing requirement. Recomendation: We recommend that the Organization review its Federal expenditures at a point in time that allows for the Single Audit to be completed and submitted in accordance with the filing requirements. View of Responsible Officals: Management agrees with this recommendation and will develop procedures to monitor and ensure compliance with the required filing requirements.
Late Reporting (Significant Deficiency) Program Information: All programs Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Ohio Alliance of Boys & Girls Clubs, Inc. and Boys & Girls Clubs in Ohio, Inc. Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 34 Condition: The Organization did not file its single audit report by the required deadline. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Finding 2024-001 Criteria Management is responsible for timely and accurate financial reporting and submission of the audit report to the State of New Jersey and submission of the single audit report and data collection form to the federal audit clearinghouse within nine months of year end as per 2 CFR Part 200.512. Condition Delays and inaccuracies in reconciliations, adjustments, and year-end close procedures, resulting in the late completion of the annual audit and untimely filing of the single audit data collection form. These issues were compounded by deficiencies in internal controls over financial reporting, including a lack of review for budget to actual reporting—where budget activity was recorded as transactional rather than following a structured budget process—insufficient oversight of the cash to accrual process, inadequate review of general journal adjustments, and weak controls over grant reporting, including incomplete reconciliation of grant expenses to the general ledger. Collectively, these deficiencies increase the risk of material misstatements, non-compliance with grantor requirements, and limit management’s ability to make informed financial decisions. Cause Turnover in key finance staff and management positions occurred at year end impacting the year-end reconciliation and close processes. Effect Delays in completing various reconciliations, year-end close process, and audit submissions to the State of New Jersey and federal audit clearinghouse. Preliminary account balances were also materially misstated requiring multiple audit adjustments. Recommendation We recommend that the Agency review its general ledger system to determine if a system exists that is more aligned with the Agency’s basis of accounting and accounting needs. Additionally, we recommend that all activity, journal entries, and any correcting adjustments be recorded to the general ledger using the accrual basis at the time of the transaction, which will allow for a timely completion of reconciliations and the year-end close process. We also recommend that the Agency look to hire a qualified accounting professional that can keep the books and records up to date on a monthly basis and provide adequate review of general journal transactions. Management’s Response Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Finding Number: 2024-001 Repeat Finding: Yes Type of Finding: Material Weakness in Internal Control over Financial Reporting Description: Internal Controls over Financial Reporting and Late Filing of Data Collection Form Condition: During the audit, Wipfli noted that not all accounts were consistently reconciled on a timely basis and there is no indication that adjusting journal entries are consistently reviewed by someone other than the preparer. Based on the lack of internal controls over account reconciliations and adjusting journal entries during 2024, a material weakness exists in Kankakee County Community Services, Inc.'s internal controls over financial reporting and the preparation of the financial statements in accordance with accounting principles generally accepted in the United States (GAAP). Due to the issues described above, the audit was delayed and as a result, the 2024 data collection form and audit reporting package was not submitted to the Federal Audit Clearinghouse in a timely manner. Criteria: Internal controls are effective if they are properly designed and implemented to prevent or detect account misstatements prior to the audit. The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form 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. Cause: The internal controls of the Organization were not effective in preventing or detecting misstatements in a timely manner. The 2024 audit was not completed prior to the due date. Effect: As a result of the financial reporting matter identified in the condition paragraph, a material weakness exists in the Organization's internal controls over financial reporting. The Organization was also not in compliance with audit submission requirements, resulting in a nonmaterial noncompliance. Recommendation: We recommend the Organization implement procedures, such as timely reconciling of accounts and review of all reconciliations and adjusting journal entries by someone other than the preparer, to provide sufficient internal control over financial reporting so all necessary transactions are recorded in accordance with GAAP. This will ensure timely completion of the audit and submission of the audit package to the Federal Audit Clearinghouse. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan. Finding Number: 2024-001 represents a material weakness in internal control over compliance with Kankakee County Community Services, Inc.'s major federal program and material non-compliance with the cash management and reporting requirements of the major federal program. Repeat Federal Award Finding: No Questioned Costs: None Major Program: AL#93.568 Low-Income Home Energy Assistance Program
Finding No. 2024-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. Liberty Georgian Arms HDFC, Inc. December 31, 2023 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a “Low Risk Auditee” for at least the fiscal years ending December 31, 2024 and December 31, 2025. This designation will require the auditor to audit at least 40% of the project’s programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late. Management made multiple attempts to follow up with the prior CPA firm to ensure timely completion of an audit. Responses from CPA firm were significantly delayed, often requiring multiple follow-ups before action was taken. The form was submitted on January 15, 2026. 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: Liberty Georgian Arms HDFC, Inc. agrees with the finding and the auditor’s recommendations have been adopted. Management has since engaged a new CPA firm to perform audit services.
Finding No. 2024-002: Current Year Reporting Package and Data Collection Not Filed Timely a. Liberty Georgian Arms HDFC, Inc. December 31, 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 December 31, 2025 and December 31, 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 not submitted to the Federal Audit Clearinghouse because the 2023 audit was completed in October 2025, which is after a deadline for the 2024 reporting package filing of September 30, 2025. Prior year late submissionautomatically resulted in current year late submission. 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: Liberty Georgian Arms HDFC, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Noncompliance – Reporting Compliance Requirement: Reporting (L) Criteria: Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition: The data collection form for the audit year December 31, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Due to personnel turnover and new programming, there were delays in closing the 2024 books as well as delays in completing the audit. Effect: By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be subject to additional scrutiny by its funders. Questioned Costs: None noted. Context: The data collection form for the year ended December 31, 2024 should have been submitted to the Federal Audit Clearinghouse by September 30, 2025. Recommendation: We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period, including reaching out to grant administrators early in the year to request a program specific audit. Management’s Response: Management concurs with the finding, see Corrective Action Plan.
Program: Direct Appropriation - Special Olympics Education Program Criteria: In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the Federal Audit Clearinghouse (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: The Organization did not submit the reporting package and the Data Collection Form to the Federal Audit Clearinghouse for the fiscal year ended December 31, 2024, until after the regulatory deadline of September 30, 2025. Questioned costs: None Context: The finding is a result of observation and inquiry with Organization management. Effect: The Organization is in noncompliance with federal reporting requirements. This late filing automatically disqualifies the Organization from being considered a "low-risk auditee" for the next two audit years under 2 CFR § 200.520, which will likely increase future audit costs and the volume of testing required. Cause: The delay was a direct result of the audit being unable to be completed timely due to delays in audit documentation being provided. Recommendation: The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Views of the Responsible Officials and Planned Corrective Action: The Organization has hired additional accounting department staff to get the accounting department up-to-date. A third party consulting firm was contracted to provide an assessment of internal accounting and management policies, procedures and responsibility to assist in identifying improvements and efficiencies.
ALN 14.251 and ALN 21.027 Finding #2024‐007 Regulatory Deadline for Submission of Schedule of Expenditures of Federal Awards Repeat Finding: No Condition: The Organization did not submit its SEFA and reporting package to the FAC within the required nine‐month deadline. For the year ended December 31, 2024, the reporting package was due by September 30, 2025, but was not submitted by the required deadline. Criteria: Per 2 CFR 200.512(a), the auditee must submit the reporting package, which includes the financial statements, schedule of expenditures of federal awards (SEFA), and the auditor’s reports, 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 auditee’s fiscal year end. Timely submission is a condition of receiving and maintaining federal awards. Cause: The delay occurred because the Organization did not have adequate procedures in place to ensure timely preparation and submission of the SEFA and reporting package in accordance with Uniform Guidance deadlines. Effect: Failure to submit the SEFA and reporting package timely constitutes noncompliance with Uniform Guidance reporting requirements. This increases the risk that federal oversight agencies may delay or restrict future funding, and may affect the Organization’s risk classification under 2 CFR 200.520. Questioned Costs: None noted. Perspective Information: The condition noted applied to the reporting package for the year ended December 31, 2024, and represents systemic noncompliance with the Uniform Guidance submission requirements. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of the SEFA and reporting package to the FAC within the nine‐month deadline. This should include assignment of responsibility, a compliance calendar, and oversight by management or the governing body. Reporting Views of Responsible Officials: The Organization agrees with the finding. The Organization engaged a firm to perform the audit with the intent of completing and submitting the audit within the requirement timeframe. Due to unforeseen issues, the completion of the audit was delayed. Procedures are being put into place to ensure the audit commences earlier so the federal submission can be completed timely
Finding 2024-006 – DCF Audit Submission Federal Reporting Requirement: Uniform Guidance – Subpart F Reporting Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance Noncompliance with Federal Reporting Requirements No Questioned Costs Criteria: Under 2 CFR 200.512(a), the auditee must submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) no later than the earlier of: 30 calendar days after receipt of the auditor’s report(s), or Nine months after the end of the audit period. Further, 2 CFR 200.303 requires the Organization to establish and maintain effective internal control over Federal awards to provide reasonable assurance that the entity complies with Federal statutes, regulations, and the terms and conditions of Federal awards. Effective internal control includes procedures to monitor compliance with required reporting deadlines. Condition: The Organization did not submit the reporting package and Data Collection Form (DCF) for the year ended December 31, 2023 within the timeframe required by 2 CFR 200.512(a). The reporting package was due no later than September 30, 2024 (nine months after fiscal year-end). The Organization submitted the reporting package to the Federal Audit Clearinghouse (FAC) on March 15, 2025, which was 166 days after the required deadline. Cause: The Organization did not have adequate procedures in place to monitor and ensure timely submission of the reporting package and Data Collection Form. In addition, broader financial reporting control deficiencies contributed to delays in completing the audit process, which affected the timeliness of submission. Effect or Potential Effect: Failure to submit the reporting package and Data Collection Form timely constitutes noncompliance with Uniform Guidance reporting requirements. Late submission delays Federal oversight and public transparency of audit results and increases the risk of heightened Federal scrutiny or potential funding restrictions. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management implement procedures to ensure timely submission of the reporting package and Data Collection Form. Such procedures should include: Establishing a formal compliance calendar with assigned responsibility; Monitoring audit progress against statutory deadlines; and Addressing underlying financial reporting control deficiencies that impact audit completion timelines. Views of Responsible Officials and Planned Corrective Action: Management acknowledged that the prior year reporting package and Data Collection Form were not submitted within the required timeframe. Management indicated that procedures will be implemented to monitor deadlines and improve the timeliness of financial reporting and audit completion going forward.
Finding 2024-001 – Late Audit Requirement Reporting Type of Finding Material Weakness Criteria: 2 CFR Section 200.512 states the entity’s 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). Condition: The Organization’s financial information for the year ended December 31, 2024 was not finalized in a timely manner. The Organization’s data collection form and reporting package were finalized in January 2026, which was after the reporting requirement for the 2024 period. Cause: The Organization had been unaware of the audit requirement and completed its first audit for the period of March 2021 through December 2023 in July 2025. The 2023 audit identified a finding related to the accounting and reimbursements of the Award. The Organization implemented changes to address the issues related to the finding, which required additional time to prepare for the 2024 audit. Effect: Failure to timely submit reports results in noncompliance with reporting requirements. Questioned Costs: None Context: The Organization’s financial information was not finalized until January 2026, which was after each period’s reporting requirement. Identification as a Repeat Finding: See finding 2023-001 included in the Summary of Prior Audit Findings. Recommendation: In preparing for future audits, the Organization should be more diligent in preparing accurate and timely financial information to ensure the audit is complete and the data collection form and reporting package can be submitted prior to its deadline. Management Response: Management concurs with audit recommendation. See Management’s Corrective Action Plan.
Finding 2024-004 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate, CFDA #14.135 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023 by the required due date. 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. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Limited available cash flow. 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 by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended December 31, 2022, an audit was performed under the Uniform Guidance and the data collection form was submitted January 17,2024 which is after the due date of September 30, 2023. For the year ended December 31, 2023, an audit was performed under the Uniform Guidance and the data collection form was submitted December 29, 2025 which is after the due date of September 30, 2024. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended December 31, 2022 and 2023 were submitted late. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits.
Finding 2024-001 - U.S. Department of Housing and Urban Development: HOME Investment Partnerships Program, Assistance Listing #14.239 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates 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: Timing delays in receipt of information required to complete the audit performed under Uniform Guidance for the year ending December 31, 2023. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2023 and 2022, however, the data collection form was not submitted to the FAC within the required due dates for the years ending December 31, 2023 and 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. 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 dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2023 was submitted to the FAC on August 27, 2025.
FINDING 2024-001: DELINQUENT AUDIT REPORT Condition and Criteria: In accordance with 2 CFR 200.512(a), auditees must submit the completed Single Audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the auditee’s fiscal year. The audit for the current year ended December 31, 2024 was not submitted to the Federal Audit Clearinghouse within the statutory deadline. Cause: The delay in submission resulted from a change in key financial reporting personnel during the audit period. The transition led to gaps in institutional knowledge and challenges in coordinating audit requests, ultimately impacting the timely completion and submission of the Single Audit reporting package. Effect or Potential Effect: Submission of the audited financial statements and auditors' reports to the Federal Audit Clearinghouse may be delinquent resulting in the Organization not qualifying as a low-risk auditee and being subject to more stringent audit requirements. Recommendation: We recommend the Organization implement a formal transition plan when financial staff changes occur to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline.
CRITERIA: According to the Uniform Guidance Requirements (2 CFR 200.512), the audit, the data collection form, and the reporting package must be submitted within thirty (30) calendar days after the auditee receives the auditor’s report or nine (9) months after the end of the audit period (whichever is earlier). CONDITION: LCCF did not submit the audit reporting package within the time-frame required by the Uniform Guidance (due by September 30, 2025). CAUSE: This fiscal year was the first year LCCF qualified for a Single Audit and they did not provide audit-ready financial statements on a timely basis. EFFECT: Failure to submit the audit report in a timely manner could result in noncompliance with federal requirements and has potential impact on current or future federal grant funding. RECOMMENDATION: LCCF should implement procedures to ensure timely completion of the audit engagement. MANAGEMENT’S RESPONSE: LCCF has implemented administrative procedures to ensure the independent audit firm is engaged on timely basis including filing of all required reports.
I noted that the AKNWRC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the AKNWRC must submit their audit within 9 months of their fiscal year end. There were no questioned costs. Final accounting adjustments were not made timely in order to complete the audit in a timely manner. Management will ensure their 2025 audit preparation will be performed timely and will be submitting it well within the required 9 month timeframe.Audit was late. Context is not applicable. Management has already started work on their 2025 audit and will be submitting it within the required 9 month timeframe. this was a repeat finding. It was previously reported as Finding 2023-002.
2024-003: Late Submission Program Information: Funding Agency: All federal and state funding agencies listed on the schedules Title: All federal and state programs listed on the schedules AL Number: All federal and state programs listed on the schedules Award year and number: All federal and state programs listed on the schedules Criteria - 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a) require the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition - The fiscal year audit and reporting package is being submitted after the required due date. Context - We reviewed the audit submission date in comparison to the required due date. Questioned Costs - None Effect- There is potential for suspension or cessation of federal and state funding Cause - There was a delay in receiving the necessary approval to finalize the audit and submit the reporting package to the Federal Audit Clearinghouse. Recommendation - We recommend that the District develop policies and procedures to ensure that District records are ready for audit and supported by adequate documentation which will allow the audit firm to complete the audit in a timely and efficient manner. Management's Response - The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2024 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
2024-001 - Untimely Audit Completion Condition The District did not have their fiscal year 2024 financial statement audit or fiscal year 2024 Single Audit completed within the required nine-month time frame. Criteria Per Idaho State Statute 67-450B, a local government entity whose annual expenditures (from all sources) exceeds two hundred fifty thousand dollars ($250,000) in a fiscal year shall cause a full and complete audit of its financial statements to be made each fiscal year. The entity shall file a completed audit report with the legislative services office within nine months after the end of the audit period. Additionally, Under Uniform Guidance (2 CFR 200.512), auditees that expend $750,000 or more in federal awards during the fiscal year must have a Single Audit conducted. The reporting package, including both the financial statements and the Single Audit, must be submitted to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Cause The District was unfamiliar with the Single Audit requirements, including the nine-month submission deadline. Fiscal year 2024 was the District’s first year requiring a Single Audit, and District personnel were unaware that the Single Audit followed the same statutory and federal timing requirements as the financial statement audit. As a result, necessary preparations and documentation for the Single Audit were not initiated early enough to meet the required deadline. Effect of Condition There is no financial effect of this deficiency; it is a State compliance issue only. Additionally, failure to submit the Single Audit within the required timeframe constitutes noncompliance with federal Uniform Guidance and may affect future federal funding or the District’s eligibility for certain grants. Recommendation We recommend the District obtain an understanding of Single Audit requirements related to timing, documentation expectations, and reporting obligations and incorporate these deadlines into its annual financial and compliance reporting calendar. Ensuring that key staff are aware of federal requirements will help the District meet future Single Audit deadlines.
Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(l), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors' reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended October 31, 2024, to the FAC by the deadline of July 31, 2025. Cause - The Organization experienced delays in completing year end account reconciliations and was unable to provide the necessary information to the external auditors to complete the year end audit, leading to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the Organization not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sampling was not intended to be, and was not, a statistically valid sample. Questioned Costs - None. Perspective - Due to the late submission for this federal program, programs with required reporting may have similar issues. Recommendation - Management should implement internal controls and procedures to ensure timely reporting and closure of the year end books, establishing a project timeline and assigning responsibilities of key tasks to Organization employees as necessary. Views of Responsible Officials and Planned Corrective Actions - The Organization acknowledges and is aware of this finding. Management and fiscal departments are responsible for timely reporting. Management will follow its comprehensive policies and procedures and complete reporting submissions on time for future periods.
2024-001 Late Audit Submission Federal Program Information: Funding agency: U.S. Department of Housing & Urban Development Title: Supportive Housing for the Elderly AL number: 14.157 Condition: While the audit report was completed on June 30, 2025, the submission of the audit package to the Federal Audit Clearinghouse (FAC) was not completed until after nine months after the end of the audit period, June 30, 2025, which is the due date for audit report submission. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form 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 the end of the audit period. Effect: A non-material non-compliance exists as the audit package was submitted after the due date. Cause: The audit package was ready to be submitted on the date of the deadline, but the current, active Unique Entity Identification Number (UEI) was unable to be located to enter in the Federal Audit Clearinghouse system in order to submit the audit package. Repeat: No Auditor's Recommendation: We recommend management ensures the Organization has an active UEI number at all times and has access to the number when needed. View of Responsible Officials: Management agrees with the finding and has written a corrective action plan.
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.
2024-001 – 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.