2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
Condition: The data collection form was not available for submission by December 31, 2024, which was nine months after the Organization’s year-end. Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk. Cause: Audit was not completed in time due to delays in reconciliation by management of certain account discrepancies in net assets and beneficial interests, in turn caused by overly complex accounting for the aforementioned balances. Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period." Recommendation: It is recommended that the Board of Directors and Management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear and accurate presentation of these balances. Response: The Board and management will consult with the auditors to identify best practices to be performed to enhance the quality of the accounting processes. Note: This is a repeat finding.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Barrett Dewitt Housing Development Fund Company, Inc. March 31, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending March 31, 2025 and March 31, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Barrett Dewitt Apartments agrees with the finding and the auditor’s recommendations have been adopted.
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
Filing of Single Audit Reporting Package Federal Program – HUD insured mortgage under Section 213 of the National Housing Act Assistance Listing Number – 14.126 Significant Deficiency Category of Finding - Other Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition - The Cooperative did not submit the Single Audit Reporting Package for the year ended March 31, 2023 and 2022 within nine months after the end of the audit period (December 31, 2023 and 2022). Cause - The Single Audit Reporting website was updated in 2022 and 2023 and a new unique entity identification number was required to be created. The Cooperative did not file for a unique entity identification number in an appropriate time to submit the report. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Cooperative not qualifying for low-risk auditee status for the subsequent year’s single audit. Recommendation - We recommend the Cooperative develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Auditee’s comment - The Board of Directors will designate an individual to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. Status - Unresolved
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
Condition: The data collection form was not available for submission by December 31, 2024, which was nine months after the Organization’s year-end. Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk. Cause: Audit was not completed in time due to delays in reconciliation by management of certain account discrepancies in net assets and beneficial interests, in turn caused by overly complex accounting for the aforementioned balances. Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period." Recommendation: It is recommended that the Board of Directors and Management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear and accurate presentation of these balances. Response: The Board and management will consult with the auditors to identify best practices to be performed to enhance the quality of the accounting processes. Note: This is a repeat finding.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Barrett Dewitt Housing Development Fund Company, Inc. March 31, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending March 31, 2025 and March 31, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Barrett Dewitt Apartments agrees with the finding and the auditor’s recommendations have been adopted.
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 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 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 a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 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 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 a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 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 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 a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 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 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 a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 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 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 a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
Late Audit Submission Audit finding 2024-001 represents a significant deficiency in internal control over compliance for Community Action Partnership of Sonoma County's major federal programs. Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Award number: 90CH01142504 90HE00049801C6 Funding agency: Department of Treasury funds passed through Sonoma County Title: Coronavirus State and Local Fiscal Recovery Funds AL number: 21.027 Award number: PREE-2224, DEM-2224 Criteria or Specific Requirement: 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 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 a potential for suspension or cessation of federal and/or state funding. Cause: Community Action Partnership of Sonoma County experienced delays in issuing the February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was making adjustments to the year ended February 29, 2024, general ledger to correct accounting errors, indicating reconciliations were not performed or reviewed during the year. Repeat: No Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year end. View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective action plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
#2024-003: Grant Program: All Programs Included in the Schedule of Expenditures of Federal Awards – Assistance Listing # – Various Condition: The Organization did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for both fiscal years ended February 29, 2024, and February 28, 2023. Criteria: Per 2 CFR §200.512(b), the Organization must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: The DCF for the year ended February 28, 2023 was not timely filed during the year ended February 29, 2024. At the time of completion of the audit for the year ended February 29, 2024, the deadline for submission of November 28, 2024, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audits. Effect: Failure to submit the DCF timely may delay Federal Agencies’ access to audit results and could impact the Organization’s eligibility for future funding. Additionally, an untimely filed DCF results in high risk auditee status. Recommendation: We recommend the Organization implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
Federal Audit Clearinghouse Submissions Criteria: In accordance with 2 CFR Part 200, Subpart F (2 CFR 200.512), single audits are due to the Federal Audit Clearinghouse thirty days after receipt of the auditors' reports, but are considered on time if submitted within nine months after their fiscal period end date. Condition: The Organization has not submitted its audit package to the Federal Audit Clearinghouse in a timely manner for the previous two fiscal years. Cause: Controls are not in place to ensure the Organization has submitted their audit package to the Federal Audit Clearinghouse in a timely manner. Effect: The Organization is in noncompliance with specific requirements of 2 CFR Part 200, Subpart F (2 CFR 200.512). Identification of Repeat Finding: 2023-001 Recommendation: Controls should be implemented to ensure timely filing of the audit package to the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization agress with the auditors' recommendation.
Finding: 2024-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) 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. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: The Director of Business Divya Mathur fell sick for a couple of weeks, during the last portion of the Audit, and there was a delay in responses to the Auditor to complete the Single Audit. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: The Organization implemented on November 15, 2024, that all emails from the auditor should be cc-ed to all core employees, so that they can be responded to in a timely fashion to ensure this will not happen again and the Organization is confident that they will meet all deadlines in the future.
Finding: 2024-001 – Untimely Submission of Data Collection form (Significant Deficiency and Compliance Finding) Agency: Department of Education ALN # and Title ALN #84.287 21St Century Comm Learning Centers Criteria: Per 2 CFR 200.512 Report Submission. (a)(1) 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. If the due date falls on a Saturday, Sunday or federal holiday, the reporting package is due on the following next business day. Condition: In performing the audit for the current year, the filing is past the due date. The Organizations’ established controls for financial reporting, including the preparation of a complete and accurate schedule of federal awards (SEFA) and filing of the DCF were not adhered to, resulting in the late filings to DCF. Questioned Costs: None noted Effect: Per CFR 200.512, the auditor must report the following as an audit finding in a schedule of findings and questioned costs. The Organization is not in compliance with the Date Collection Form reporting deadline. Cause: The Director of Business Divya Mathur fell sick for a couple of weeks, during the last portion of the Audit, and there was a delay in responses to the Auditor to complete the Single Audit. Recommendation: We recommend that the Organization monitor compliance by following their established controls and processes to prepare and file an accurate SEFA by its due date. Management’s Corrective Action Plan: The Organization implemented on November 15, 2024, that all emails from the auditor should be cc-ed to all core employees, so that they can be responded to in a timely fashion to ensure this will not happen again and the Organization is confident that they will meet all deadlines in the future.
Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 122-EE166-WAH-NP and 2002 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 122-EE166-WAH-NP and 2002 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 143-EE054-WAH-NP and 2006 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 143-EE054-WAH-NP and 2006 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Mortgage Insurance – Rental Housing, Assistance Listing No. 14.134, 122-11398 and 2018 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: 2023-001 Assistance Listing (Federal award identification number and year): Mortgage Insurance – Rental Housing, Assistance Listing No. 14.134, 122-11398 and 2004 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on March 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on May 11, 2023. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: Management oversight. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.
Finding reference number: 2023-001Assistance Listing (Federal award identification number and year): Supportive Housing for the Elderly, Assistance Listing No. 14.157, 2001 Auditor non-compliance code: Z - Other Finding resolution status: Resolved Universe population size: The universe population size is not applicable to the finding. Sample size information: The sample size information is not applicable to the finding. Statistically valid sample: N/A Name of Federal agency: U.S. Department of Housing and Urban Development Pass-through entity: N/A Questioned costs: N/A Statement of condition 2023-001: For the year ended December 31, 2022, the Corporation did not submit audited financial statements to the Federal Audit Clearinghouse within 30 calendar days after receipt of the auditor's report on August 31, 2023. The audited financial statements were submitted to the Federal Audit Clearinghouse on March 11, 2024. Criteria: Pursuant to 2 CFR 200.512(a), the Corporation is required to electronically submit audited financial statements to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Effect: The Corporation is not in compliance with the federal reporting requirements. Cause: This was an oversight by management. Recommendation: The Corporation should submit audited financial statements to the Federal Audit Clearinghouse within the time frames required. Management's response: Management concurs with the finding and agrees with the auditor's recommendation. The audited financial statements have been submitted to the Federal Audit Clearinghouse. No further action required.