Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Condition: An effective internal control system was not in place to ensure compliance with requirements related to the timely completion and submission of the audit and data collection form. Criteria: 2 CFR section 200.512(a)(1) states: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted withing the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Cause: CICOA's management did not maintain a system of internal controls to ensure compliance with the compliance requirements listed above. Effect: The June 30, 2024, audit was not completed and submitted by March 31, 2025. Recommendation: We recommend that CICOA establish controls to ensure proper monitoring exists to ensure all reporting requirements for the grants are prepared and submitted timely. Views of Responsible Officials and Planned Corrective Actions: The audit of June 30, 2024, was completed in August 2025. There was not sufficient time to complete the audit and data collection form for the year ended June 30, 2024, within the required timeframe, March 31, 2025. The audit of June 30, 2025, will be completed and submitted to the Federal Clearinghouse within the required timeframe.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(S) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended June 30, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data collection form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend the School establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
Finding 2024-001: Late Audit Submission Resulting from Lack of Timely Reconciliation, Adjustments and Audit Preparation Audit finding 2024-01 represents a material weakness in internal control over compliance for Turning Point of Central California, Inc.'s major federal programs. Federal Program Information: Health and Human Services Medical Assistance Program, Passed thru the County of Fresno - AL No. 93.778, Grant No. 17-265, 17-266, 23-274, 23-296 and 23-287 Department of Housing and Urban Development Continuum of Care Program, Direct funding – AL No. 14.267, Grant No. CA1320L9T142208. CA1320L9T142309, CA1255L9T142208, CA0841L9T141908, CA0773L9T142214, CA0773L9T142315, CA1317L9T132106 and CA1403L9T132106 Questioned Costs: None How the questioned costs were computed: N/A Condition – The June 30, 2024 audit and reporting package is being submitted after the required due date. Wipfli, LLP noted various accounts were not reconciled in a timely manner, leading to delays in providing the financial information necessary to complete the audit in a timely manner. Based on the lack of timely reconciliation and adjustments made to accounts, a material weakness exists in Turning Point of Central California, Inc.’s internal controls over financial reporting. 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. Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. Cause – Due to turnover in Turning Point of Central California, Inc.’s finance department, timely analysis, reconciliation of all accounts and preparation of financial statements did not occur. During audit fieldwork, Wipfli, LLP proposed and Turning Point of Central California, Inc. recorded adjustments to various accounts. These accounts and the adjustments made to them are significant to the overall financial statement presentation. Effect – As a result of not reconciling and adjusting certain account balances in a timely manner, a material weakness exists in internal controls. Recommendation – We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled and adjusted appropriately. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan.
Finding 2024-001: Late Audit Submission Resulting from Lack of Timely Reconciliation, Adjustments and Audit Preparation Audit finding 2024-01 represents a material weakness in internal control over compliance for Turning Point of Central California, Inc.'s major federal programs. Federal Program Information: Health and Human Services Medical Assistance Program, Passed thru the County of Fresno - AL No. 93.778, Grant No. 17-265, 17-266, 23-274, 23-296 and 23-287 Department of Housing and Urban Development Continuum of Care Program, Direct funding – AL No. 14.267, Grant No. CA1320L9T142208. CA1320L9T142309, CA1255L9T142208, CA0841L9T141908, CA0773L9T142214, CA0773L9T142315, CA1317L9T132106 and CA1403L9T132106 Questioned Costs: None How the questioned costs were computed: N/A Condition – The June 30, 2024 audit and reporting package is being submitted after the required due date. Wipfli, LLP noted various accounts were not reconciled in a timely manner, leading to delays in providing the financial information necessary to complete the audit in a timely manner. Based on the lack of timely reconciliation and adjustments made to accounts, a material weakness exists in Turning Point of Central California, Inc.’s internal controls over financial reporting. 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. Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. Cause – Due to turnover in Turning Point of Central California, Inc.’s finance department, timely analysis, reconciliation of all accounts and preparation of financial statements did not occur. During audit fieldwork, Wipfli, LLP proposed and Turning Point of Central California, Inc. recorded adjustments to various accounts. These accounts and the adjustments made to them are significant to the overall financial statement presentation. Effect – As a result of not reconciling and adjusting certain account balances in a timely manner, a material weakness exists in internal controls. Recommendation – We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled and adjusted appropriately. View of Responsible Officials – Management agrees with the assessment and has committed to a corrective action plan.
Finding Number: 2024-004 Repeat Finding: Similar to prior year finding 2023-005 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A23AV00811, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted August XX, 2025, which was XXX days past the March 31, 2025 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2024-004 Repeat Finding: Similar to prior year finding 2023-005 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A23AV00811, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted August XX, 2025, which was XXX days past the March 31, 2025 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2024-004 Repeat Finding: Similar to prior year finding 2023-005 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A23AV00811, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted August XX, 2025, which was XXX days past the March 31, 2025 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2024-004 Repeat Finding: Similar to prior year finding 2023-005 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A23AV00811, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted August XX, 2025, which was XXX days past the March 31, 2025 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2024-004 Repeat Finding: Similar to prior year finding 2023-005 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.010, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Treasury, U.S. Department of Education Federal Award Number: A23AV00811, Unknown (21.027) Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... 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." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2024 timely. The audit was submitted August XX, 2025, which was XXX days past the March 31, 2025 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School’s responses are presented in a separate document. Contact person: Dolores Silva, Chief Financial Officer
Finding Number: 2024-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 200.512(a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization's year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse, for Fiscal Year June 30, 2023, was not submitted until December 11, 2024, which was past the nine-month deadline of April 30, 2024. Cause and Effect: In prior years the Elder Abuse Institute of Maine was not required to have a Single Audit performed. During fiscal year 6/30/2023, they received a direct federal grant from the U.S. Department of Health and Human Services. This new funding increased the federal grant expenditures over the $750,000 threshold and they were unaware that occurred, until the June 30, 2023 audit began. As a result, the audit for June 30, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward.
Finding Number: 2024-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 200.512(a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization's year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse, for Fiscal Year June 30, 2023, was not submitted until December 11, 2024, which was past the nine-month deadline of April 30, 2024. Cause and Effect: In prior years the Elder Abuse Institute of Maine was not required to have a Single Audit performed. During fiscal year 6/30/2023, they received a direct federal grant from the U.S. Department of Health and Human Services. This new funding increased the federal grant expenditures over the $750,000 threshold and they were unaware that occurred, until the June 30, 2023 audit began. As a result, the audit for June 30, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward.
Finding Number: 2024-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 200.512(a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization's year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse, for Fiscal Year June 30, 2023, was not submitted until December 11, 2024, which was past the nine-month deadline of April 30, 2024. Cause and Effect: In prior years the Elder Abuse Institute of Maine was not required to have a Single Audit performed. During fiscal year 6/30/2023, they received a direct federal grant from the U.S. Department of Health and Human Services. This new funding increased the federal grant expenditures over the $750,000 threshold and they were unaware that occurred, until the June 30, 2023 audit began. As a result, the audit for June 30, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward.
Finding Number: 2024-001 Criteria: 2 CFR 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, subsection 200.512(a)(1) Report Submission, states that the auditee must complete and submit the single audit report (including financial statements and schedule of expenditures of federal awards) to the Federal Audit Clearinghouse within nine months of the organization's year-end. Condition and Context: The Audit submission to the Federal Audit Clearinghouse, for Fiscal Year June 30, 2023, was not submitted until December 11, 2024, which was past the nine-month deadline of April 30, 2024. Cause and Effect: In prior years the Elder Abuse Institute of Maine was not required to have a Single Audit performed. During fiscal year 6/30/2023, they received a direct federal grant from the U.S. Department of Health and Human Services. This new funding increased the federal grant expenditures over the $750,000 threshold and they were unaware that occurred, until the June 30, 2023 audit began. As a result, the audit for June 30, 2023 was not in compliance with all Uniform Guidance reporting requirements. Recommendation: Make sure the submission to the Federal Audit Clearinghouse is completed within 30 days of the auditor’s report. View of Responsible Officials and Planned Corrective Actions: We plan on verifying that the submission to the Federal Audit Clearinghouse is completed in a timely manner moving forward.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Rome Mall Housing Development Fund Company, Inc. June 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2025 and June 30, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to a delay in the delivery of audit materials attributable to upper-level management transitions resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Rome Mall Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Criteria: 2 CFR Part 200 Subpart F (200.512) requires the audit, reporting package and data collection form to be submitted to the Federal Audit Clearinghouse 30 days after the audit is received but no later than 9 months of the fiscal year end. Condition: The audit, reporting package and data collection form for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse by the deadline of March 31, 2025. Cause: The organization had key staff and auditor turnover for the audit of the fiscal year ended June 30, 2024, resulting in significant delays. Effect: The organization will not be considered a low-risk auditee for the audit of the fiscal year ended June 30, 2025. Recommendation: To ensure timely filing of reports, an audit schedule should be put in place and adhered to.
Item 2024-001 Federal Assistance Listing Number - 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2024. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end. Therefore, the Organization cannot be considered a low risk auditee for the years ended June 30, 2025 and 2026. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were structural and personnel changes within the Organization that caused delays in concluding the audit on a timely basis. Repeat Finding: Yes Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Finding 2024-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria The Corporation is responsible for effective internal controls over financial reporting for all accounts included in the financial statements. Accounting tasks, such as timely monthly analysis, reconciliations and review of accounts play key roles in providing the accuracy of accounting data and information included in interim and year-end financial statements. Trial balances should be maintained for the Corporation 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 audit of the fiscal year ending June 30, 2024, the Corporation's management was unable to provide timely year-end trial balances in accordance with U.S. GAAP. An accurate year-end trial balance was not provided in a timely manner, and management continued to make a significant number of adjustments after the year-end trial balance had been provided to the auditors, resulting in significant time by management and the auditors to complete the audit. In addition, during the audit it was discovered that certain account balances and transactions were not properly recorded in the prior year, resulting in a prior period adjustment to correct the beginning balances as of July 1, 2023. While reconciling accounts payable and accrued expenses as of June 30, 2024, management discovered that the accounts payable balance was incorrect dating back to 2023. The Corporation changed accounting software packages during the year ended June 30, 2023 and during the transition of accounting packages, an accounts payable balance totaling $390,229 transferred into the new software. The invoices representing this balance were also entered into the accounts payable module and transferred into the general ledger module, resulting in a double recording of the accounts payable balance and overstatement of expenses by $390,229 in fiscal year 2023. During our testing of grant revenue for the year ended June 30, 2024, we noted that unconditional grant revenue from two separate grants totaling $475,000 was improperly recorded in June 30, 2024 when the cash was received, rather than during the year ended June 30, 2023 when the unconditional grants were received, resulting in an understatement of both grant revenue and grants receivable totaling $475,000 in fiscal year 2023. Cause The primary reason for the above issues is due to the Corporation experiencing turnover at the Chief Financial Officer ("CFO") position and other key positions in the Finance Department. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, board members and funders. In addition, this led to the Corporation to be noncompliant with required deadlines for Uniform Guidance and Data Collection Form submission. Accounts payable and accrued expenses and expenses were overstated by $390,229 as of and for the year ended June 30, 2023, and grant revenue and grants receivable were understated by $475,000 as of and for the year ended June 30, 2023, resulting in the Corporation's net assets being understated by a total of $865,229 as of June 30, 2023. The Corporation's net assets as of July 1, 2023 have been restated to correct this error. Questioned Costs None Perspective This audit finding is systemic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is a repeat finding of Finding 2023-001. Recommendation We recommend that management continue to review and update the Corporation's policies and procedures to ensure that the trial balance is accurate throughout the year. Account reconciliations and supporting schedules should be prepared and reviewed on a monthly basis. The accounting books and records should be closed timely at year end and thoroughly reviewed. Views of Responsible Officials The Corporation acknowledges the material weakness identified in our fiscal year 2024 audited financial report and appreciates the auditor's guidance. We are fully committed to strengthening financial controls, improving reporting accuracy, and enhancing departmental oversight. Following the departure of our Director of Finance in June 2021, and the appointment of a new CFO in December 2021, the Corporation faced challenges implementing consistent procedures for tracking expenditures, processing payments, and producing timely financial reports. These issues were exacerbated by a poorly executed transition to a new accounting system, selected based on the CFO's prior experience, which resulted in incomplete transaction data later identified through audits. In October 2023, the Corporation engaged an external accounting firm to conduct a comprehensive assessment. That same month, the CFO separated from the Corporation. The firm was retained to support retroactive financial analysis and provide interim financial management. Concurrently, the Corporation explored a partnership with a larger organization offering integrated back-office services. However, the proposed arrangement required full control over the Corporation's governance and assets. Leadership determined this was not in the Corporation's best interest and ended discussions in December 2024. A search for a permanent CFO was initiated. In February 2025, a new CFO was hired and immediately launched a full evaluation of the Accounting and Finance department. Her efforts have included restructuring staff, restarting the fiscal year 2024 audit, implementing new financial policies, and launching a credit card purchasing system with embedded controls. Within six months, she has established new internal controls, enhanced financial reporting, and introduced staff training protocols. To remediate the material weakness, the Corporation has implemented the following initiatives: Month-End Close Process: July 2025 marked the first successful month-end close, anticipated to be completed on August 22, 2025. This included key reconciliations, journal entries, and revenueexpense reporting. Department Structure and Documentation: We are refining processes and documentation using technology and talent to promote transparency and accountability. Leveraging Technology: o Ramp: Enables real-time spend controls, customizable virtual cards, and automated receipt matching. It enforces policy compliance, prevents unauthorized purchases, and supports audit readiness. o NetSuite ERP: Streamlines operations and decision-making through automated, real-time reporting, ensuring consistent and accurate insights across departments. We affirm our alignment with the auditor's recommendations to ensure trial balance accuracy, monthly account reconciliations, and timely year-end closings. These practices are now embedded in our financial operations and supported by enhanced review protocols. The Corporation is confident that these corrective actions will fully address the material weakness and position the Corporation for sustained financial health, transparency, and compliance.
2024-007 Late Single Audit Submissions Compliance Requirement Reporting Category Material weakness in Internal Control and Material Noncompliance ALN 12.607 Program Community Economic Adjustment of Establishment, Expansion, Realignment, or Closure of a Military Installation Federal Agency US Department of Defense ALN 10.770 Program Water and Waste Disposal Loans and Grants (Section 306C) (NOT A MAJOR PROGRAM) Agency US Department of Agriculture (Rural Development) ALN 97.036 Program Disaster Grants - Public Assistance (Presidentially Declared Disasters) (NOT A MAJOR PROGRAM) Federal Agency US Department of Homeland Security ALN 21.027 (COVID-19) Program Coronavirus State and Local Fiscal Recovery Funds Federal Agency US Department of Treasury Criteria Per 2 CFR § 200.512(a), non-federal entities that expend $750,000 or more in federal awards during a fiscal year must submit the single audit report 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 Authority did not submit its Single Audit reports for the fiscal years ended June 30, 2021, 2022, 2023, and 2024 to the Federal Audit Clearinghouse (FAC) within the required timeframe. Specifically, the Single Audit reports for fiscal years 2021, 2022, and 2023 were submitted in July 2025, well beyond the nine-month deadline established under federal regulations. The report for fiscal year 2024 had also not been submitted as of the date of this audit. Cause The delay in submission was due to a lack of effective management control activities to ensure the timely completion and submission of the Single Audit reports in accordance with federal requirements. This includes insufficient oversight, inadequate planning, and lack of accountability mechanisms within the Authority’s financial reporting process. Effect If the Federal awarding agency or passthrough entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: (a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. (b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. (c) Wholly or partly suspend or terminate the Federal award. (d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a Federal awarding agency). (e) Withhold further Federal awards for the project or program. (f) Take other remedies that may be legally available. Questioned Costs None Repeat Finding Disclosure This is a repeat finding. The same condition was reported in the prior year’s audit. Although corrective action was anticipated, the Authority did not implement effective measures to ensure timely submission of the Single Audit reports. As a result, the issue remains unresolved. Refer to item 2023-001. Recommendation The Authority should implement robust internal controls and oversight procedures to ensure timely completion and submission of Single Audit reports. This includes assigning clear responsibilities, establishing internal deadlines aligned with federal requirements, and monitoring progress throughout the audit cycle. Views of Responsible Official (Unaudited) Refer to Corrective Action Plan
Finding 2024-003 Program Name: Community Facilities Loans and Grants Cluster Federal Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Questioned Costs: None Criteria: 2 CFR Part 200.512 requires that, for non-federal entities, “The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section 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.” Condition: The federal reporting deadline for the Single Audit reporting package was March 31, 2025; however, Lake Health District did not submit its Single Audit Reporting Package by that date. Cause: Lake Health District was unable to complete the single audit by the deadline due to the documentation not being reconciled and ready for the audit. This resulted in the late submission of the Single Audit reporting package. Effect: Without accurate and timely reporting, the funding agencies are unable to properly oversee the expenditure of Federal awards. Recommendation: We recommend that management implement processes and procedures to identify the required deadlines and related controls to ensure compliance with the deadlines. View of Responsible Management agrees with the finding above. Management will review the existing Officials: accounting policies and procedures and implement additional controls to validate timely submission of reports.
Significant Deficiency Non-Compliance Finding 2024-004 Criteria: In accordance with Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package 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. For any 2024 submissions with fiscal periods ending between January 1, 2024 and September 30, 2024, requirement 2 CFR 200.512(1) stating that single audits are due to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after their fiscal period end date. Condition: The County’s data collection form and reporting package for the year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner. Context: This requirement applies to all auditees subject to the Single Audit Act. Effect: The County’s data collection form and reporting package were not submitted, as required under Title 2 CFR 200.512(a)(1), Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Cause: Due to a delay in the audit, the timing of the Uniform Guidance audit was delayed. The County did not submit the data collection form to the Federal Audit Clearinghouse (FAC) on time. Identification of a Repeat Finding: This is a repeat finding from the immediate previous audit, 2023- 003. Questioned Costs: None. The finding represents a reporting issue; therefore, no questioned costs are applicable. Recommendation: Measures should be taken to ensure the audit package and the data collection form are submitted within 30 days after receipt of the auditor’s report or nine months after the end of the fiscal year end date, whichever comes first. Name of Contact Person: Meagan O’Neal, Finance Director Views of Responsible Officials and Planned Corrective Action: Management concurs with the condition noted above. Please refer to the Corrective Action Plan of this report. 177
Information on federal programs: Reporting of year ended June 30, 2023 audit reporting package to Federal Audit Clearinghouse Oversight entity: United States Department of Education and United States Department of Treasury. Finding type: Compliance Criteria or specific requirement (including statutory, regulatory or other citation) Condition: Uniform Guidance 2 CFR 200.512(a): The audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report(s), or 9 months after the end of the fiscal year – whichever comes first. Condition: ASPIRA failed to submit the reporting package to the Federal Audit Clearinghouse in a timely manner. Cause and effect: There was a miscommunication with the predecessor auditor regarding the certification during the submission process. Recommendation: We recommend that ASPIRA improve procedures with monitoring the submissions of the audit reporting package to the Federal Audit Clearinghouse before the deadline. Management’s response: ASPIRA will put in place a process for monitoring the certification of the audit reporting package and ensure to submit the audit reporting package before the deadline.
Finding #2024-001 – Material Weakness – Accounting Recordkeeping (continued) 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 June 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. The additional effort needed to reconcile fiscal year 2023 balances resulted in delays in reconciling fiscal year 2024 balances. Cause The Organization’s Accounting/Finance Department experienced significant turnover in personnel which resulted in a backlog of recording transactions and invoicing during the year ended June 30, 2024. Additionally, there was a change in Executive leadership during the fiscal year. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, board members and funders. In addition, this led to the Organization to be noncompliant with required deadlines for Uniform Guidance and Data Collection Form submission. 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 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 the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnovers in the finance department, including the CFO and the finance director. These turnovers affected the ability of the Organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We completed accounting policy changes which will correct the issues noted. Management is confident that the issues that have been noted have been rectified.
FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The Department did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ended June 30, 2024 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The Financial Statement Audit and Single Audit Contract for the fiscal year ended on June 30, 2024 was signed on March 26, 2025. Accordingly, the Department was unable to provide timely the financial statement, SEFA and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The Department did not have an effective accounting system and procedures to assure that the required financial statement and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The Department did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. In addition, for the next two (2) fiscal years the Department cannot be considered by the auditor as a low risk auditee. IDENTIFICATION OF REPEAT FINDING Not applicable. RECOMMENDATIONS We recommend the Department maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement accurately and in a timely manner. In addition, the Department needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. Also, request for proposals for the audit contract should be initiated with sufficient time in advance to permit the completion of the audit and submission of the Reporting Package.
Criteria: Audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), Subpart F, § 200.512 requires that the single audit reports and data collection forms be submitted to the Federal Audit Clearinghouse 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 auditee did not file the audit reports and data collection form in accordance with requirements of the Uniform Guidance. Cause: Lack of timely filing of audit reports and data collection form resulted in non-compliance with Uniform Guidance Subpart F, § 200.512. Effect: Noncompliance with Uniform Guidance requires corrective action plan by oversight agencies. Recommendation: We recommend that management monitor compliance over any future federal funding and ascertain timely filing of the required documents and forms.
Federal Program: Student Financial Assistance Cluster and Trio Cluster Federal Assistance Listing Number: 84.063, 84.033, 84.038, 84.007, 84.268, 84.379, 84.047 Federal Agency: Department of Education Award Year: 2024 Criteria: Under 2 CFR §200.512 (Uniform Guidance), auditees must submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor’s report, but no later than nine months after the end of the audit period. Condition: The University submitted the DCF after the required deadline: • DCF due date: March 31, 2025 • No documented extension or waiver was obtained. Cause: The University did not have adequate internal controls or monitoring procedures in place to timely submit the DCF. Context: Controls did operate properly for the University to timely submit the DCF. Effect: Increased risk of federal oversight or sanctions for repeated late filings. Questioned Costs: None Repeat Finding: No Recommendations: The University should implement and document an overall quality assurance process including adequate controls to prevent overall noncompliance. Management's Response: Management agrees with the finding. See corrective action plan.
The City is required under CFR 200.512(a) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - Federal Reporting Deadline Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Questioned Costs – Not applicable. Context – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Repeat Finding – This is a current year finding. Cause – The completion of the District’s audited annual financial statements for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the District ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The District has separately issued a Corrective Action Plan related to this finding.
FINDING REFERENCE NUMBER 2024-010 FEDERAL PROGRAMS ALL MAJOR PROGRAMS AWARD NUMBERS ALL MAJOR PROGRAMS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this Section and reporting package described in paragraph (c) of this Section 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. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION The PRDE did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The PRDE was unable to provide a timely financial statement and the Schedule of Expenditures of Federal Awards (SEFA), and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The PRDE did not have an effective accounting system and procedures to assure that the required financial statement and SEFA, and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The PRDE did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. IDENTIFICATION AS A REPEAT FINDING This is a repeat finding (Finding Reference Number 2023-008). RECOMMENDATION We recommend the PRDE maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statement and SEFA accurately, and in a timely manner. In addition, PRDE needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS The Puerto Rico Department of Education (PRDE) acknowledges the finding. The delay in the submission of the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse for the fiscal year ended June 30, 2024, was primarily due to the timing of the contracting process for the audit firm. To address this issue and ensure full compliance with the federal submission deadlines, PRDE has already completed the contracting process and engaged the external audit firm for the fiscal year 2024-2025. This proactive measure will allow the audit process to begin and be completed within the established timeframe, ensuring that the required reporting package and Data Collection Form are submitted timely to the Federal Audit Clearinghouse. Through this action, PRDE demonstrates its commitment to maintaining compliance with federal audit requirements and improving internal controls over the preparation and submission of financial statements and SEFA schedules. IMPLEMENTATION DATE Current Fiscal Year RESPONSIBLE PERSON Evelyn Rodríguez Cardé Finance Office Director Jullymar Octavianni Vega Subsecretary of Administration
REPORTABLE NONCOMPLIANCE WITH FEDERAL REPORTING REQUIREMENTS – ALL FEDERAL PROGRAMS AWARDED UNDER THE UNIFORM GUIDANCE 2024-007 - Federal Reporting Deadline Criteria – 2CFR Part 200, Subpart F, § 200.512(a)(1) requires the District’s audited Schedule of Expenditures Federal Awards (SEFA) and federal reporting package to be submitted to the federal audit clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse within nine months after the end of the audit period. Questioned Costs – Not applicable. Context – The District’s audited SEFA and federal reporting package for the fiscal year ended June 30, 2024, were not submitted to the federal audit clearinghouse by the federal reporting deadline. Cause – The completion of the District’s audited annual financial statements for the year ended June 30, 2024, which is a required component of the federal reporting package, was delayed beyond the nine-month deadline. Repeat Finding – This is a current year finding. Effect – The delay in the completion of the District’s financial audit for the year ended June 30, 2024, prevented the submission of the required information to the federal audit clearinghouse in a timely manner. Recommendation – We recommend the District ensure the timely submission of its audited SEFA and federal reporting package to the federal audit clearinghouse in the future. View of Responsible Official and Planned Corrective Actions – There is no disagreement with the audit finding. District management will ensure that all information required to comply with federal reporting requirements will be completed and submitted in a timely manner going forward. The District has separately issued a Corrective Action Plan related to this finding.
Reference Number: 2024-001 Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty (30) days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their firscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the current year, or for the previous two (2) fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is noncompliant with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Organization put controls in place to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Organization's Response: The Organization agrees with the auditors' recommendation.