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.
Finding: 2024-002 CFDA Number: 14.218 and 21.027 Program Name: Community Development Block Grants Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Housing and Urban Development Type of Finding: Federal Award Finding Compliance Requirement: Reporting Questioned Costs: N/A Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted 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. Condition The Company's 2023 financial audit was submitted to the Federal Audit Clearinghouse more than nine months after the end of the audit period. Cause The late submission of the Organization's financial audit to the Federal Audit Clearinghouse was primarily due to delays in management's preparation of the financial records. The accounting records were not finalized in a timely manner, which prevented the audit team from initiating audit procedures with sufficient time to meet the required submission deadline. Effect: The Company is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendations: We recommend that policies and procedures be implemented to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management is aware of the submission timeframe required by the Federal Audit Clearinghouse and will ensure audited financials are submitted timely going forward.
Criteria – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a).. Condition and Description – The report was issued subsequent to the September 30, 2025 deadline. Cause/Effect Due to various factors the single audit was issued subsequent to the September 30, 2025 deadline.
2024-008 –Noncompliance and Significant Deficiency, Data Collection Form Federal award agency: Federal Transit Administration Program name and ALN: Federal Transit Cluster ALN 20.507 Federal Transit Formula Grants, ALN 20.525 State of Good Repair Grants Federal award identification number: IL-90-X717, IL-90-X726, IL-90-X743, IL-2016-021-01, IL-2017-028-02, IL-2018-024-01, IL-2019-022-02, IL-2021-002-02, IL-2020-050-02, IL-2021-002-01, IL-2020-018-01, IL-2021-050-02, IL-2021-024-01, IL-2022-032-02, IL-2022-005-01, IL-2023-036-02, IL-2023-036-04, IL-2024-025-02, IL-54-0002, IL-54-0003, IL-54-0006, IL-2016-020-01, IL-2017-028-01, IL-2018-024-02, IL-2019-022-01, IL-2020-050-01, IL-2021-050-01, IL-2022-032-01, IL-2022-032-03, IL-2023-036-01, IL-2023-036-03, IL-2024-025-01 Federal award year: 2013, 2014, 2015, 2016, 2017, 2018, 2020, 2021, 2022, 2023, 2024 Criteria: 2 CFR 200.512(a)(1) requires that Metra’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of Metra’s fiscal year (September 30, 2025). Condition: Metra did not submit the 2024 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Ongoing capital asset reviews delayed the issuance of the basic financial statements. Effect or potential effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in Metra not being eligible to be considered a low-risk auditee. This will effect the scope of the Uniform Guidance audit for the next two fiscal years. Questioned costs: None noted. Context: Systemic in nature. Recommendation: We recommend that Metra establish and implement procedures to ensure the timely completion and issuance of its annual audit, including proactive monitoring of reporting deadlines and coordination across departments involved in audit‑related activities. Management should develop contingency plans to address delays in complex audit areas, such as capital asset reviews, to ensure future reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the timeframes required by 2 CFR 200.512(a)(1). Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511(c) executed on April 16, 2026.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001 and 2023-001.
2024-003 TIMING OF AUDIT COMPLETION - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant-Entitlement/Special Purpose Grants Cluster ALN 14.218: passed through the County of Berks COVID-19 - Emergency Rental Assistance ALN 21.023; passed through the County of Berks COVID-19 - Coronavirus State and Local Fiscal Recovery ALN 21.027; passed through the Commonwealth of Pennsylvania Department of Community and Economic Development Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Authority did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2023 reporting package was submitted on December 24, 2025, which was after the nine month due date of September 30, 2024. In addition, the 2024 reporting package was not submitted by the September 30, 2025 due date. Cause In 2021, the Authority received a significant increase in grant funding. This increase in funding, along with limited staff resources at the time resulted in delays in closing the 2021 year-end and resulted in compounded delays in closing subsequent years as well. Effect The delay in the submission of the data collection form and audit to the Federal Audit Clearinghouse will result in the Authority not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Repeat Finding Yes; 2023-004. Recommendation We recommend that the Authority continue to execute their plan to bring the accounting records up to date and submit outstanding audited financial statements to the Federal Audit Clearinghouse. Management Response While the Authority continues to be delinquent on the current year audit completion, a consulting firm was hired to assist with bringing records up to date. The Authority also had hired an assistant fiscal officer in the fall of 2021 and another assistant fiscal officer in the fall of 2022. As a result of the hiring, job responsibilities have been re-assigned and data gathering for future audits will occur in a timely manner. Accounts have been reconciled through December 31, 2025 prior to this audit commencing. The Authority will continue to execute their plan to have the audits completed on a timely basis and expects to submit the audited financial statements and single audit reporting package for the year ended December 31, 2025 to the Federal Audit Clearinghouse timely.
Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(1), 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 December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The Town experienced delays in providing necessary information to the external auditors, which led 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 Town not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None noted. Recommendation - Management should implement internal controls and procedures to ensure the timely submission of future reporting packages and the DCFs to the FAC. This should include establishing a project timeline and assigning responsibilities of key tasks to Town employees as necessary. Views of Responsible Officials and Planned Corrective Action - Management’s Response: Management will develop policies and procedures, and anticipates starting and completing the audit more timely in order to meet the required filing deadlines. Persons Responsible for Implementation: Marty Miller, Town Supervisor Implementation Date - December 31, 2026
Finding Number:2024-005 Instance of Non-Compliance:Reporting Assistance Listing # 66.466 Questioned Cost $0 Repeat Finding: No Significant Deficiency Federal Agency: Environmental Protection Agency Criteria: 2 CFR section 200.512 requires that a non-federal entity’s single audit and data collection form must be submitted within the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s audited financial statements for the December 31, 2024 year-end were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Context: This is a condition identified based on review of Uniform Guidance requirements. Cause: The condition appears to be due to delays in completing the year-end financial close process and the absence of adequate procedures to ensure that all necessary journal entries and reconciliations are completed prior to the commencement of the audit. Effect: The program is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization works to have reconciliations completed on a timely basis and have its audits completed timely in the upcoming year to comply with federal guidelines. Views of Responsible Officials and Planned Corrective Action Plan: Management acknowledges the finding and agrees that timely submission of the audit report to the Federal Audit Clearinghouse is critical for compliance. The delay was partly due to this being the organization’s first Single Audit and delays in completing the year-end close process. To address this, the organization will implement a structured year-end closing timeline, including a detailed checklist, assigned responsibilities, and internal deadlines to ensure all reconciliations and journal entries are completed prior to the audit. Management will also establish procedures to monitor key reporting deadlines and coordinate closely with auditors to ensure timely completion and submission in accordance with federal requirements. Responsible Official: Abel Olivo, Executive Director, in coordination with the organization’s outsourced accounting firm Anticipated Completion Date: December 31, 2025
Finding No.2024-003: Noncompliance with Annual Financial Statements Audit and Single Audit Submission Requirements Assistance Listing Number: 93.566 Program Name: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Federal Agency: Department of Health and Human Services (HHS) Passed Through Entities: 1. California Department of Social Services 2. University of California, San Diego 3. California Rural Legal Assistance Foundation 4. San Diego Refugee Communities Coalition/United Women of East Africa Support Team 5. Public Health Institute (PHI) 6. License to Freedom Federal Award Numbers: ALSP22-0002-A1, ALSP23-0001, PUR00533092, ACS22-05-CAIR, 06568-AR76924 Federal Award Year: August 1, 2022 to June 30, 2026 Compliance Requirement: Reporting Criteria: California Nonprofit Integrity Act of 2004 requires nonprofit organizations to obtain an annual independent audit and must make the audited financial statements available to the California Attorney General no later than 9 months after the close of the fiscal year. Title 2 CFR § 200.512(a)(1) requires non-federal entities to submit the single audit reporting package, including the Data Collection Form (SF‑SAC) and the auditor’s reports, to the Federal Audit Clearinghouse (FAC) within the earlier of (i) 30 calendar days after receipt of the auditor’s reports, or (ii) nine (9) months after the end of the audit period. Condition: The single audit reporting package for the year ended December 31, 2023, was submitted by CAIR-CA in August 2025. CAIR-CA also failed to complete its financial and single audit for the year ended December 31, 2024 within the required nine month deadline under 2 CFR 200.512. As of September 30, 2025, no single audit report has been issued or filed, resulting in noncompliance with federal audit requirements. Cause: The year ended December 31, 2023, represented CAIR-CA’s first year undergoing a single audit, with 2024 being its second. During this initial implementation period, management was in the process of aligning its internal processes with applicable federal reporting requirements, including FAC submission protocols and deadlines. As part of this transition, formalized procedures to support timely submission were established and refined. Effect: Delays in submitting the single audit reporting package result in noncompliance with federal requirements and may increase scrutiny from federal agencies or affect the timing of future funding. Questioned Cost: None Recommendation: We recommend that management continue to enhance its processes related to single audit compliance and formalize policies and procedures to support timely submission. This should include establishing clear timelines, assigning responsibility for monitoring key deadlines, and implementing a process to track submission status to the FAC. These steps will help promote timely and accurate submissions in the future reporting periods. Views of Responsible Officials and Corrective Action Plan: Management has developed and implemented corrective actions to address this finding. As of January 1, 2026, formal procedures for FAC submission have been established, including defined roles, internal deadlines, and review protocols. A compliance tracking system has been implemented to monitor key reporting deadlines, and staff have received training on federal requirements. Management will continue to monitor adherence to these procedures to ensure timely submission in future reporting periods. Implementation date: January 1, 2026
2024-001 – Reporting – Significant Deficiency in Internal Control over Compliance Federal program: All programs impacted. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The reporting package and data collection form for the year ended December 31, 2024, was not filed by the deadline of September 30, 2025, to the Federal Audit Clearinghouse. Context: The reporting package and data collection form for the year ended December 31, 2024, were filed late to the Federal Audit Clearinghouse. Effect: The reporting package and data collection form for the year ended December 31, 2024, were not accessible to the Federal Audit Clearinghouse in a timely manner. Cause: Due to delays in completing the financial statement audit, which was issued on February 11, 2026, the Hospital was unable to submit the reporting package and data collection form to the Federal Audit Clearinghouse by the required timeline. Recommendation: We recommend the Hospital adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. Views of Responsible Official: See management’s Corrective Action Plan on page 51.
Finding #2024-001 – Material Weakness – Accounting Recordkeeping All Programs Other Criteria Accounting tasks, such as timely monthly analysis, reconciliations and review of accounts, play a key role in providing the accuracy of accounting data and information included in the interim and year-end financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1). Condition During the year ended December 31, 2024, management did not properly accrue federal grant expenditures that were incurred during the fourth quarter of the year. As a result, federal grant expenses on cost reimbursement grants and related revenues were understated as of December 31, 2024, and required year end audit adjustments to properly reflect expenditures incurred but not invoiced or recorded as of year end. Cause The condition occurred due to turnover in personnel and a lack of effective internal controls surrounding the federal grant invoicing and accrual process. Specifically, management did not have sufficient procedures in place to ensure that all grant expenditures incurred during the period were timely identified and accrued for when invoices had not yet been submitted. In addition, periodic reconciliations between the incurred grant expenditures, amounts invoiced to grantors, and the revenue and expense recorded in the general ledger were not consistently performed. Effects As a result, federal grant expenditures incurred during the fourth quarter of 2024 were not properly accrued at year end, resulting in a misstatement of expenses and related liabilities. Although the misstatement was identified and corrected during the audit, there is an increased risk that future financial statements and federal reports may be misstated if effective controls over grant accrual and reconciliations are not implemented and maintained. In addition, this led to the Organization to be noncompliant with required deadlines for the Uniform Guidance. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that federal grant expenditures are properly accrued for and recorded in the proper period and reconciliations between incurred expenditures, invoices submitted and amounts recorded in the general ledger are completed and reviewed monthly or quarterly, as appropriate. Views of Responsible Officials Management agrees with the finding and acknowledges that federal grant expenditures incurred during the fourth quarter of 2024 were not properly accrued due to weaknesses in the grant invoicing and reconciliation process. To remediate this issue, management has implemented procedures to identify and accrue grant expenditures incurred but not yet invoiced at period end, as needed.
2024-004—Late Audit Report Federal program information: Funding agency: U.S. Department of Health and Human Services Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period (September 30, 2024). Condition: FCCH’s 2024 single audit reporting package was not submitted by the due date of September 30, 2025. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership inherited a situation in which the organization was woefully behind in its accounting records. The existing team has relentlessly pursued getting caught up. Turnover has hampered our efforts, yet we remain committed to the task. We are committed to continuing the effort to become fully compliant and to submit our 2025 audit on time. The FCCH Board of Directors shall ensure accountability for completing all audits in the future on time.
Condition: The auditee did not submit its fiscal year 2023 Single Audit reporting package to the FederalAudit Clearinghouse by the required due date. The audit report was finalized on and submitted tothe FAC on October 24, 2024, approximately one month late. Criteria: Per 2 CFR §200.512(a) and (b), the auditee must submit the reporting package (including thedata collection form and the Single Audit report) to the Federal Audit Clearinghouse (FAC) within theearlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency failed to have an audit completed and data collection from submitted before therequired deadline. Effect: Failure to timely file the reporting package to the FAC constitutes noncompliance with Uniform Guidance requirements and may affect the entity’s eligibility for future federal funding or trigger additional oversight. Recommendation: We recommend that management establish and monitor internal controls to ensuretimely submission of the Single Audit reporting package to the FAC in accordance with 2 CFR §200.512. Acompliance calendar and secondary review process should be implemented to prevent recurrence. View of Responsible Officials: See auditee prepared Corrective Action Plan.
2024-LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Title: All included on the Schedule of Expenditures of Federal Awards Agency: All included on the Schedule of Expenditures of Federal Awards Pass Through: All included on the Schedule of Expenditures of Federal Awards Assistance Listings Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Non-compliance Compliance Area: Other - Late Filing of Single Audit Reporting Package Federal Award Year: 2024 Questioned Costs: None Condition DNA did not submit, during the fiscal year ending December 31, 2024, their Single Audit reporting package for the year ended December 31, 2023 (financial statements, data collection form, and corrective action plan) within the required time period. The December 31, 2023 single audit reporting package was due September 30, 2024. However, the report was not submitted until April 30, 2025. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period Effect Late reporting could cause additional oversight or restriction by grantors Cause Internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512
Finding 2024-001 – Late Completion and Submission of Single Audit Reporting Package Federal Program Information Federal Awarding Agency: Various Federal Agencies Assistance Listing Numbers: Various Program Name: Multiple Federal Programs Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria Title 2 U.S. Code of Federal Regulations (CFR) § 200.512(a) requires the auditee 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. In addition, 2 CFR § 200.507 requires the auditee to arrange for the performance of a Single Audit in accordance with Subpart F of Uniform Guidance. Condition The Organization’s Single Audit for the year ended December 31, 2023, was not completed within the required timeframe. As a result, the reporting package and data collection form were submitted late to the Federal Audit Clearinghouse. The audit report due date was September 30, 2024; however, the reporting package was not submitted until March 11, 2025. Questioned Costs None. Context The Organization expended in excess of $750,000 in federal awards during the fiscal year and was therefore subject to the Single Audit requirements under Uniform Guidance. The delay resulted in noncompliance with the federal reporting requirements applicable to Single Audits. Cause Due to staffing capacity constraints, the Organization experienced delays in completing necessary year-end financial closing procedures, which resulted in the reporting package not being submitted within the required deadline. Effect or Potential Effect Failure to complete the Single Audit and submit the reporting package within the required timeframe may result in increased federal oversight, reputational risk, delayed funding decisions, and potential sanctions or restrictions from federal awarding agencies or pass-through entities. Recommendation We recommend that management strengthen its internal controls and monitoring procedures over the financial reporting and Single Audit process to ensure future compliance with Uniform Guidance reporting deadlines. Views of Responsible Officials Management agrees with the finding and has indicated that corrective actions will be implemented to improve the timeliness of the audit process and future FAC submissions.
Finding 2024-001 – Significant Deficiency in Internal Control Over Compliance – Untimely Submission of Single Audit Reporting Package Federal Program Information Federal Agency: U.S. Department of Housing and Urban Development Assistance Listing Number(s): 14.235, 14.239, 14.241, 14.267 Program Name: Supportive Housing, HOME Investment Partnerships Program, Housing Opportunities for Persons with AIDS, Continuum of Care Program Type of Finding Significant Deficiency in Internal Control Over Compliance Other Matter – Reporting Criteria In accordance with 2 CFR §200.512, the auditee is required 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 reports or nine months after the end of the audit period. Condition The Organization did not submit the required Single Audit reporting package to the Federal Audit Clearinghouse within the required timeframe for the fiscal year ended December 31, 2024. The reporting package was submitted in June 2026. Cause Management did not have adequate procedures in place to ensure timely preparation and submission of financial information required for completion of the audit and Single Audit reporting package. Delays in providing requested financial information to the auditors, along with other unforeseen circumstances encountered during the audit process, contributed to the untimely filing.. Effect Failure to submit the Single Audit reporting package timely constitutes noncompliance with Uniform Guidance reporting requirements and may subject the Organization to increased oversight from federal agencies and pass-through programs. Questioned Costs None noted. Recommendation We recommend management strengthen internal procedures related to the preparation, review, and timely submission of financial information necessary for completion of the audit and Single Audit reporting requirements. Management should establish formal timelines, assign responsibility for monitoring reporting deadlines, and enhance communication with auditors throughout the audit process to help ensure timely filing with the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action Management acknowledges the finding and recognizes improvements are needed in the coordination and timing of information provided during the audit process. Management plans to implement enhanced internal timelines and monitoring procedures for future audits and Single Audit submissions. Management will also work more closely with auditors throughout the engagement to help ensure all required information is provided timely and future reporting deadlines are met.
Information on Federal Programs: 93.083 – Centers for Disease Control and Prevention: Prevention of Disease, Disability, and Death through Immunization & Control of Respiratory & Related Diseases. Criteria or Specific Requirements: 2 CFR §200.512(a) requires the auditee to submit the data collection form and reporting package to the Federal Audit Clearinghouse by the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: For the year ended December 31, 2023, ATS’s single audit reporting package was required to be submitted to the Federal Audit Clearinghouse by September 30, 2024 (nine months after year end). The auditors’ reports were issued on May 30, 2025, and the data collection form and reporting package were submitted on June 27, 2025. As a result, the submission did not meet the Uniform Guidance due date requirement. Cause: Fieldwork timelines for the 2023 audit were extended due to deficiencies in month end and year end closing, revenue recognition, and expense recognition and cut-off internal control processes, as outlined in findings 2023-001, 2023-002 and 2023-003. These delays in completing the financial statement audit and single audit contributed to the late issuance of the auditors’ reports and the late submission of the single audit reporting package. Effect: Late submission of the single audit reporting package represents noncompliance with the reporting requirements of 2 CFR §200.512(a). This noncompliance may result in ATS being considered a higher-risk auditee by Federal agencies and pass-through entities, and may negatively affect eligibility for future Federal funding. Perspective: Due to delays in completing the 2023 audit, ATS did not submit the single audit reporting package for the year ended December 31, 2023, to the Federal Audit Clearinghouse by the required due date. Questioned Costs: None. Identification as a Repeat Finding: Not applicable. Recommendation: ATS should implement and monitor procedures to ensure that future audits are completed in sufficient time to allow submission of the data collection form and single audit reporting package to the Federal Audit Clearinghouse by the earlier of 30 days after the date of the auditors’ reports or nine months after the end of the fiscal year, in accordance with 2 CFR §200.512(a). This should include strengthening the underlying financial reporting and closing processes noted in related findings so that they do not delay audit completion.
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.