SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
SD 2024-003 Reporting – Data Collection Form Federal agency name: U.S. Dept. of Housing and Urban Development, U.S. Dept. of Justice, U.S. Dept. of Transportation, U.S. Dept. of Treasury, National Endowment for the Humanities & U.S. Dept. of Homeland Security Federal program title: Community Development Block Grants/Entitlement Grants, Community Development Block Grants/State's program and Non-Entitlement Grants in Hawaii, Bulletproof Vest Partnership Program, Public Safety Partnership and Community Policing Grants, State and Community Highway Safety, Coronavirus State and Local Fiscal Recovery Funds, Promotion of the Arts Partnership Agreements, Hazard Mitigation Grant Program & Homeland Security Grant Program ALN: 14.218, 14.228, 16.607, 16.710, 20.600, 21.027, 45.025, 97.039 & 97.067 Grant No.: B-23-MC-12-0043, B-20-MW-12-0043, l0124, 2020BUBX20021267, 15JCOPS-21- GG-02481-SPPS, 15COPS-23-GG-04576-UHPX, SC-2023-00275, OP-2023-00180, H0712- 4337-121-A, H0861-4337-4-PG & 23-MIPMIP-12-002VO Grant Period: October 1, 2023 through September 30, 2024 Pass Through Entity: Florida Dept. of Economic Opportunity, Florida Dept. of Transportation & Florida Division of Emergency Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end.Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Mercy Housing Development Fund Company, Inc. September 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2025 and September 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Mercy Apartments agrees with the finding and the auditor’s recommendations have been adopted.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
U.S. Department of Education - 84.177B Independent Living Services for Older Individuals who are Blind U.S. Department of Health and Human Services - 93.071 Benefits Enrollment Center, 93.369 ACL Independent Living State Grants, 93.432 Center for Independent Living, 93.958 Block Grants for Community Mental Health Services, 93.959 Substance Abuse Prevention and Treatment Block grant 2024-008 Untimely Submission of Single Audit Reporting Package to the Federal Audit Clearinghouse Criteria: Per 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The League did not file the required Single Audit reporting package with the FAC within the required timeframe. The reporting package for the fiscal year ended September 30, 2024, was submitted after the nine month deadline of June 30, 2025. Cause: The audit was not completed in a timely manner due to delays in the League providing necessary documentation and support to the auditors. This resulted in a late submission of the Single Audit reporting package to the FAC. Effect: Failure to file the Single Audit timely may result in noncompliance with federal requirements and could affect the entity's eligibility to receive future federal funding. Questioned Costs: None noted. Recommendation: We recommend the League implement procedures to ensure timely completion of the audit process, including timely submission of requested documentation to meet reporting deadline. Views of Responsible Officials and Planned Corrective Actions: See corrective action plan on page 50.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Cleminghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of the City's books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of June 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the City's year end. Cause Due to significant turnover in the City's finance department, there was a lack of timely reviews of account reconciliations and schedules for year-end closing procedures which ultimately delayed the completion of the audit. Effect The City is not in compliance with 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Hawley-Winton Housing Development Fund Company, Inc. September 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2025 and September 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Hawley-Winton agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Carpenter Housing Development Fund Co., Inc. September 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2025 and September 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring the CPA firm to enter the data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Carpenter Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-002: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Carpenter Housing Development Fund Co., Inc. September 30, 2023 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2024 and September 30, 2025. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 39 days late due to management not monitoring the CPA firm to enter the data collection form as agreed upon resulting in a late filing. The form was submitted on August 8, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Carpenter Apartments agrees with the finding and the auditor’s recommendations have been adopted.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
2024-002 — Single Audit Report Submission – Significant Deficiency (Repeat Finding 2023-004) Federal program information: Funding agency: All Major Programs Title: All Major programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: All Nations Health Center concurs with this finding and intends to identify appropriate resources and implement procedures, including beginning to prepare for the past fiscal year’s audit early in the 2nd quarter of the current year to ensure the timely submission of the Single Audit report in the future.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Federal Agency: Various Assistance Listing Number: Multiple Compliance Requirement: Reporting Finding 2024-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2023-001) Criteria: Per 2 CFR §200.510(b), the auditee must prepare a Schedule of Federal Awards (SEFA) for the period covered by the auditee’s financial statements. Per §200.512(a), the SEFA must be submitted to the Federal Audit Clearinghouse (FAC) within the required deadline. Condition: The audit reporting package and data collection form for the year ended September 30, 2024, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The delay was due to a lack of capacity in the finance department and not following the year-end closing schedule. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: Management should address the lack of capacity in the finance department and monitor the year-end closing schedule for a timely audit reporting package and data collection form to ensure compliance with federal deadlines. Questioned costs: None Responsible Official's Response: We agree with the auditors’ comments, and the following action will be taken to improve the situation. At the beginning of fiscal year 2025 we have added capacity to the finance department by one full-time employee. Semcac has also contracted with an outsourcing accounting firm to enhance and improve our internal controls, processes, and procedures to ensure we both follow our year-end closing schedule and provide a timely audit reporting package.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The R.J. Barrett Manor Housing Development Fund Company, Inc. September 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2025 and September 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: R.J. Barrett Manor Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-002: Prior Year Reporting Package and Data Collection Not Filed Timely a. The R.J. Barrett Manor Housing Development Fund Company, Inc. September 30, 2023 reporting package and data collection form was not filed with the federal audit clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2024 and September 30, 2025. This designation will require the auditor to audit at least 40% of the project's programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the federal audit clearinghouse 52 days late due to management not monitoring CPA firm to enter data collection form as agreed upon, resulting in a late filing. The form was submitted on August 21, 2024. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: R.J. Barrett Manor Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Criteria: 2 CFR 200.512(a)(1) requires non-Federal entities to submit the data collection form and reporting package 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 Foundation’s fiscal year ended on September 30, 2024. Therefore, the Single Audit reporting package and data collection form were due to the FAC by June 30, 2025 (9 months after the fiscal year end). Questioned Costs: None Context: The Single Audit for the fiscal year ended September 30, 2024, was submitted late to the FAC. This late submission delays the availability of critical financial and compliance information to federal agencies responsible for overseeing federal awards administered by the Foundation. Effect: The late submission of the Single Audit report to the FAC may lead to restrictions on future federal funding and potentially more intensive scrutiny from oversight authorities. Cause: The delayed submission of the Single Audit to the FAC was primarily due to staffing constraints and capacity challenges that affected the timely completion of financial close and audit preparation processes. Recommendation: The Foundation should strengthen its internal controls over the financial close and reporting process and continue addressing personnel capacity to ensure timely completion of the annual Single Audit.
Criteria: 2 CFR 200.512(a)(1) requires non-Federal entities to submit the data collection form and reporting package 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 Foundation’s fiscal year ended on September 30, 2024. Therefore, the Single Audit reporting package and data collection form were due to the FAC by June 30, 2025 (9 months after the fiscal year end). Questioned Costs: None Context: The Single Audit for the fiscal year ended September 30, 2024, was submitted late to the FAC. This late submission delays the availability of critical financial and compliance information to federal agencies responsible for overseeing federal awards administered by the Foundation. Effect: The late submission of the Single Audit report to the FAC may lead to restrictions on future federal funding and potentially more intensive scrutiny from oversight authorities. Cause: The delayed submission of the Single Audit to the FAC was primarily due to staffing constraints and capacity challenges that affected the timely completion of financial close and audit preparation processes. Recommendation: The Foundation should strengthen its internal controls over the financial close and reporting process and continue addressing personnel capacity to ensure timely completion of the annual Single Audit.