FINDING REFERENCE NUMBER 2024-003 FEDERAL PROGRAMS 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 ending June 30, 2024, during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION The Department was unable to provide timely financial statements and related supporting documentation to apply required audit procedures. STATEMENT OF CAUSE The Department did not have an effective accounting system and procedures to ensure 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 This is a repeat finding (Finding Reference No. 2023-001). RECOMMENDATIONS We recommend the Department maintain adequate accounting records related to the non-Federal and Federal funds to properly prepare the financial statements accurately and in a timely manner. In addition, the Department needs to implement adequate internal controls procedures to ensure that the supporting documentation is available in a timely manner. VIEWS OF RESPONSIBLE OFFICIALS As part of the process indicated in the previous item, the Department will be in a better position to keep information in hand in a timely manner. IMPLEMENTATION DATE July 1, 2026 RESPONSIBLE PERSON Finance Director
Criteria: In accordance with 2 CFR 200.512 Report Submission, the Auditee is required to submit the audit, the data collection form, and the reporting package within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition: The Town of Oakland did not close out their books for June 30, 2024, year until July 29, 2025; therefore, the Town was unable to meet the filing deadline. Questioned Costs: None Context: Wickberg Accounting did not receive the trial balances to begin the audit until after the filing deadline of March 31, 2025. Effect: The Town of Oakland, Tennessee was in violation of 2 CFR 200.512. They were unable to file the audit, data collection form, and the reporting package within nine months after the end of the June 30, 2024, audit period. Identification of a repeat finding: N/A – not a repeat finding. Cause: The Town of Oakland, Tennessee did not have any procedures in place to ensure an audit could be conducted in a timely manner to meet the filing deadline. Views of responsible officials and planned corrective actions: Management agrees. See separately issued Corrective Action Plan.
FINDING REFERENCE NUMBER 2024-005 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 BPRP 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 BPRP was unable to provide timely the financial statement and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE The BPRP accounting and budget staff did not have an effective accounting system controls and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT The BPRP 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 BPRP cannot be considered by the auditor as a low risk auditee. IDENTIFICATION OF REPEAT FINDING Not previously reported. RECOMMENDATIONS We recommend the BPRP 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 BPRP needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
Finding Number: 2024‐001 Repeat Finding: No Program Names/Assistance Listing Titles: Assistance Listing Numbers: Federal Award Numbers: Questioned Costs: Community Project Funding Congressionally Directed Spending 20.534 N/A $0 Federal Transit Cluster 20.507, 20.526 N/A $0 Federal Agency: U.S. Department of Transportation Pass‐Through Agency: Arizona Department of Transportation Type of Finding: Noncompliance, Material Weakness Compliance Requirements: Reporting Criteria In accordance with 2 CFR 200.512, the single audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, Authority management is responsible for establishing and maintaining internal controls over financial reporting to include controls over the Authority’s accounting records and general ledger transactions. Condition The audit was not completed by the deadline. In addition, adequate internal controls were not in place to ensure financial activity was properly reported in the Authority’s accounting records and that the reported amounts were accurate representations of financial activity. Cause Employee turnover and a change in financial reporting software delayed the single audit reporting package. The Authority changed financial reporting systems and there was a lack of training and understanding on how to review the new system’s data for accuracy. Effect The Authority was not in compliance with federal regulations and guidelines for single audit submissions. Additionally, amounts initially recorded within the financial system for financial presentation purposes were not accurate and required adjustment. Context The single audit report was not completed within 9 months of year end. In addition, the following balances were not accurately presented within the financial system until after the auditors’ review took place: capital assets, beginning net position, accounts payable, receivables, cash, and revenues. The sample was not intended to be, and was not, a statistically valid sample. Recommendation The Authority should allocate necessary resources to implement controls and procedures to ensure accounting records are being appropriately recorded in the Authority’s financial system and the single audit report is completed and submitted in a timely manner. Views of Responsible Officials See Corrective Action Plan.
Finding: 2024-005 Untimely Submission to the Federal Audit Clearinghouse (Significant Deficiency) Information on the Federal Programs: ALN #10.937 Partnerships for Climate-Smart Commodities Criteria or Specific Requirement (including Statutory, Regulatory, or Other Citation): Per 2 CFR 200.512(a), an auditee must submit the reporting package, including the data collection form (SF-SAC) and audited financial statements, to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the auditee’s fiscal year. The FAC is responsible for making the reporting package publicly available. Condition: CIF’s fiscal year ended June 30, 2024. Accordingly, the Uniform Guidance audit report was required to be submitted to the FAC by March 31, 2025. The audit report was not submitted by this deadline. Cause: The untimely submission occurred because the auditee did not engage an auditor until after the fiscal year had ended, which delayed the commencement of audit fieldwork and the finalization of the reporting package. Effect or Potential Effect: Failure to submit the reporting package to the FAC by the required deadline results in noncompliance with Federal requirements. Untimely submission may affect the auditee’s eligibility for future Federal funding, increase Federal oversight, and negatively impact the auditee’s compliance history.Questioned Costs: N/A Context: This condition applied to the FY 2024 audit reporting package, which was not submitted to the FAC by the required due date of March 31, 2025. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that management establish a process to ensure that the auditor is engaged on a timely basis, preferably before the fiscal year-end, and assign responsibility for monitoring audit submission deadlines so that future reporting packages are submitted to the FAC within the timeframes required by 2 CFR 200.512(a).
The City is required under CFR 200.512(2) to file the annual audit, data collection form, and reporting package within nine months after the end of the audit period.
2024 – 019 – Single Audit Report Submission Federal Agency: Various Federal Program Name: Extension Services at 1890 Colleges, Scholarships for Students at 1890 Institutions, Education Stabilization Fund, Federal Supplemental Educational Opportunity Grant Program, Federal Pell Grant Program; Federal Direct Student Loans; Federal Work Study Program, Federal Perkins Loan Program Assistance Listing Number: Various Federal Award Identification Number and Year: Various Award Period: July 1, 2023 – June 30, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or specific requirement: 2 CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The University did not submit the single audit report package by the required time. Questioned costs: None. Context: Single audit report was due 3/31/25 and was not submitted until January 2026. Cause: The audit report on the financial statements for the year ended June 30, 2024, was issued after the March 31, 2025, deadline. Effect: The University is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended June 30, 2024. Repeat Finding: Yes, 2023-031. Recommendation: We recommend the University should implement and maintain an effective system of internal controls over timely submission of the single audit reporting package. Views of responsible officials: There is no disagreement with the audit finding.
Criteria - Uniform Guidance 2 CFR 200.512(a) (1) states that the audit report 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. Condition – The financial statements were filed December 18, 2025 in lieu of the due date of September 15, 2024. Effect – Late filing of reports can result in the entity being a high risk auditee. Cause – Management engage an auditor late after the year end. Recommendation – Management should engage the services of an auditor in a sufficient time after the year end, or if possible before the year end.
2024-004 Type of finding: Federal Award Situation: Significant deficiency; compliance with federal regulations. Federal Program: All Programs Compliance Requirements: Reporting Prior-Year(s) Audit Finding(s): 2023-002, 2022-002 Questioned Costs: None Condition: The Municipality could not provide, on a timely basis, the information needed to complete the preparation of their financial statements, therefore the financial statements were available to be audited after the due date established by the federal government. The Single Audit reporting package, as defined and required in 2 CRF 200.512 for fiscal year ended June 30, 2024, was not submitted timely. Context: The Municipality is required by law to design and implement procedures that support the preparation of its financial statements. The Municipality could not provide, on a timely basis, the information needed to complete the preparation of their financial statements, therefore the financial statements were available to be audited after the due date established by the federal government. Criteria: As per 2 CRF 200.12, the audit, 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. 2 CRF 200.508 states that it is the auditee's responsibility to to (1) prepare financial statements, including the schedule of expenditures of federal awards in accordance with 2 CFR 200.510, (2) promptly follow up and take corrective action on audit findings, including preparing a summary schedule of prior audit findings and a corrective plan, and (3) provide the auditor access to personnel, accounts, books, records, supporting documentation, and any other information needed for the auditor to perform the audit required by this part, among other things. Municipal Code (Law 107, August 2020, as amended) , Chapter 2, Article 2.007 states that the Finance Director will among other things, maintain and guard all books, files and documents related to the accounting and financial activity of the Municipality; take appropriate measures to implement and recommend internal controls procedures to protect and account for Municipal property and funds; and supervise, among other things, the preparation of financial reports. Chapter 8, Article 2.095 states that the Municipality must ascertain that their accounting system complies with the following: (1) Provide complete information on the results of municipal operations; (2) provide the appropriate financial information necessary for an efficient municipal administration (3) has effective control and accounting of all funds, property, and assets belonging to the municipality; and (4) produce reliable reports and financial statements that serve as the basis for the preparation and justification of the budgetary needs of the municipality. Cause: The Municipality’s accounting system does not provide the necessary information for the compilation of their financial statements. In order to address this situation, the Municipality has engaged a consultant to assist with the preparation, analysis, and necessary adjustments to prepare the Municipality’s financial statements. However, this procedure involves the participation of various municipal employees at different levels in the Municipality’s organizational structure which adds time to an already time-consuming task. The financial statements are finally available for audit after being approved by the Municipality. In addition to the situation described above, the Municipality has experienced a backlog in the compilation of the data required for the preparation of their financial statements since the major disaster area declared on September 18, 2022, due to the passage of Hurricane Fiona. Although the federal government granted time flexibilities regarding the submissions of financial statements for the fiscal year ended June 30, 2021, no flexibilities were granted for fiscal year ending June 30, 2022, and beyond. The Municipality issued their June 30, 2023 on June 17, 2025 and submitted their data collection form on August 29, 2025. This situation prevented the timely submission of the current fiscal year Single Audit reporting package. Effect: Because of the situation described above, the financial records needed for the preparation and subsequent audit of the financial statements were not obtained timely. The Municipality did not comply with the report submission requirement since the audit was not submitted within nine months after their fiscal period end date. Auditor’s recommendation: Management should design and implement procedures that support the timely compilation of data and the necessary approvals across management for the preparation of its financial statements. Management should continue to fulfill their auditee responsibilities as stated in 2 CRF 200.508, which among other things, require management to prepare appropriate financial statements and provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit to ensure that subsequent financial reporting packages are submitted timely. View of responsible officials: The Municipality is working diligently to publish its statements on time. In 2025 the Municipality published two audited statements (2022 and 2023) and the 2024 audited statements are expected to be published in January 2026. The 2025 audited financial statements will be published on time. Auditor Comments: The submission dates of the Municipality’s financial statements for the last two years, as published in FAC.gov are as follows: Fiscal Year / Published Date June 30, 2023 / August 29, 2025 June 30, 2022 / October 9, 2024 Audit Status: Unresolved
Finding No. 2024-001 (Significant Deficiency) Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the audit report or nine months after the end of the audit period in accordance with 2 CFR 200.512. Condition: The Data Collection Form was not submitted to the Federal Audit Clearinghouse within nine months of year-end for the year ending June 30, 2024. Cause: The consolidated financial statement audit was not completed by the applicable due date. Effect: The Organization is not in compliance with 2 CFR 200.512. Recommendation: We recommend that the Data Collection Form be filed timely. Views of Responsible Officials: Management remains committed to full compliance with federal reporting requirements. Once all outstanding filings are brought up to date, we will ensure that future submissions are completed within the required deadlines.
Finding 2024-003 Reporting - Timely Submission of Financial Reports – Noncompliance and Significant Deficiency in Internal Control over Compliance Agency Department of Health and Human Services Program ALN: No. 93.224 / 93.527 Health Center Program Cluster Award Year 2024 Criteria or Specific Requirement 2 CFR subtitle A Chapter II part 200 subpart F section 200.512 states that “(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.” Condition The Federal data collection form and reporting package were not filed on time. Cause There were limited personnel resources at the Borough to assist in the timely completion of the Borough’s audit. Effect or potential effect Federal funds could potentially be expended on unallowable activities and for unallowed costs, and outside the period of performance. Questioned Costs None noted. Context The Form SF-SAC is due nine months after the fiscal year-end. The form for the fiscal year ended June 30, 2024 was filed late. Identification as a Repeat Finding Yes. Finding 2023-003 Significant Deficiency in Internal Control over Compliance and Noncompliance Recommendation The Borough should evaluate resources allocated to staffing to ensure it has the capacity to adequately prepare and assist in the timely execution of the audit. Views of responsible officials Management agrees with the finding and has engaged additional accounting resources and expertise.
Finding 2024-001 Material Weakness and Non-compliance U.S. Department of Justice - Crime Victim Assistance ALN 16.575 Ohio Attorney General, 2023-VOCA-135111983, Grant period 10/1/2022-9/30/2023 Ohio Attorney General, 2024-VOCA-135505685, Grant period 10/1/2023-9/30/2024 L - Reporting U.S. Department of Health and Human Services - Family Violence Prevention and Services/Domestic Violence Shelter and Supportive Services ALN 93.671 Ohio Office of Criminal Justice Services, 2021-CM-003-439CM2, Grant period 7/1/2023-9/30/2024 Ohio Office of Criminal Justice Services, 2023-VP-001-4031, Grant period 7/1/2023-6/30/2024 Ohio Dept of Public Safety, 2021-AR-003-439AR, Grant period 2/1/2022-7/31/2023 Ohio Office of Criminal Justice Services, 2023-VP-001-4031A, Grant period 1/1/2024-6/30/2024 Ohio Dept of Public Safety, 2021-CM-001-439CM, Grant period 1/1/2023-12/31/2023 Ohio Domestic Violence Network, n/a, Grant period 10/1/2023-9/30/2024 Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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 submission of the June 30, 2024 single audit reporting package should have been submitted by March 31, 2025. Cause: The single audit was not completed by March 31, 2025 due to an incorrect determination of audit requirements. Effect: Late completion of the single audit and late filing of the data collection form Questioned Costs: None Context/ Sampling: N/A Repeat Finding: No Recommendation: The Organization should establish procedures to ensure that audit requirements are properly determined and that the audit is completed timely. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan to have future audits completed by the due date.
Finding 2024-003: Material Weakness, Late Issuance of the 2024 Single Audit Reporting Criteria/Context: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s) and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024.
Finding 2024-002 Noncompliance with 2 CFR 200.512(l) – Reporting Package Submission Criteria: Per 2 CFR §200.512(a), the auditee must submit the Data Collection Form (SF-SAC) and the reporting package 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: CASA did not submit the required Data Collection Form (DCF) and reporting package to the FAC within the required timeframe for the year ended June 30, 2023. Cause: Due to staff turnover and delays in the completion of the June 30, 2023 audit. Effect: Late filing may impair the Federal Government’s ability to timely evaluate the financial and compliance performance of CASA and may affect eligibility for future Federal funding. Questioned Costs: None noted. Context: The auditor’s report was finalized after the required Data Collection Form (DCF) and reporting package to the FAC Federal due date. Identification as a Repeat Finding: See finding 2023-001. Recommendation: CASA should implement internal controls to ensure timely completion of the Uniform Guidance Audit and submission of the Data Collection Form and the reporting package, including monitoring deadlines and assigning responsibility for compliance.
Finding 2024-003 Reporting All Assistance Listing Numbers Finding: The Single Audit reporting package was not submitted to the Federal Clearinghouse within the required time frame. Criteria: Uniform Guidance 2 CFR 200.512 requires the organization’s audit to be completed and the data collection form and reporting package submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Single Audit package for the City’s year ended June 30, 2024 should have been submitted by March 31, 2025. The audit was not completed until October 2025. Cause: The City experienced resource constraints during the year preventing the timely completion of its annual audit and related compliance testing. Effect: Potential suspension of funding provided by federal agencies. Recommendation: We recommend the City file the reporting package timely to the Federal Audit Clearinghouse.
2 CFR 200.512(b) requires the Organization submit the audit, the data collection form, and the reporting package within 30 calendar days after the auditee receives the auditor’s report or nine months after the end of the audit period (whichever is earlier). The reporting package must include the following: Financial statements and schedule of expenditures of federal awards Summary schedule of prior audit findings Auditor’s reports Corrective action planTimely submission allows federal agencies to evaluate compliance and take management actions. Statement of condition and cause The Single Audit report for year ended June 30, 2024 was submitted in October 2025, seven months after the nine month deadline. The financial statements of the Organization were not finalized due to the inability of the Organization to obtain a waiver of the bond financial covenant to determine the proper classification of debt. Effect Delay in federal program review could affect funding allocations and compliance monitoring. Questioned Costs None Repeat Finding No Recommendation We recommend that the Organization work with the funder to identify and obtain any covenant waivers if necessary in a more timely fashion. Management response See corrective action plan.
Single Audit Data Collection Form Not Filed by Due Date- Condition: The data collection form for the Single Audit ended May 31, 2023 was not submitted to the Federal Clearinghouse by Feburary 28, 2024.Criteria" 2 CRF Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: THe audit report was not issued prior to February 28, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: The Organization has not met the reporting requirements related to timely submission of the data collection from required for a Single Audit. Therefore, per 2 CFR section 200.520, the Organization will not meet the low-risk auditee criteria for the next Single Audit the requires sbumission of the data collection form and reporting package. Recommendation: We recommend that the Organization develop specific procedures to ensure that the data collection for is submitted prior to the February 28th reporting deadline. Response: The Organization will work with the audit firm to ensure the data collection form is filed timely.
Condition: The Village met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Village's fiscal year end. The Village did not complete and submit its single audit by February 28, 2025. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Village's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omission appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omission appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Single Audit Data Collection Form Not Filed by Due Date- Condition: The data collection form for the Single Audit ended May 31, 2023 was not submitted to the Federal Clearinghouse by Feburary 28, 2024.Criteria" 2 CRF Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: THe audit report was not issued prior to February 28, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: The Organization has not met the reporting requirements related to timely submission of the data collection from required for a Single Audit. Therefore, per 2 CFR section 200.520, the Organization will not meet the low-risk auditee criteria for the next Single Audit the requires sbumission of the data collection form and reporting package. Recommendation: We recommend that the Organization develop specific procedures to ensure that the data collection for is submitted prior to the February 28th reporting deadline. Response: The Organization will work with the audit firm to ensure the data collection form is filed timely.
Condition: The Village met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Village's fiscal year end. The Village did not complete and submit its single audit by February 28, 2025. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Village's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omission appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omission appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Criteria 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). 2 CFR 200.512 Condition The Village did not have an audit completed within nine months after year end. Cause The Village has not previously prepared financial statements in accordance with accounting principles generally accepted in the United States of America (GAAP). Therefore, the Village required additional time to prepare its accounting records and have the independent audit performed. Effect The Village’s financial statements were not completed, nor were the financial statement audit or compliance audit completed before the nine month due date. Auditors’ Recommendation We recommend that the Village have its audit completed timely and file the data collection by the required deadline. Management’s Response The Village will seek additional accounting assistance in order to complete its accounting records and related financial statements in a more timely manner.
#2024-003: Grant Program: Department of Health and Human Services – National Institutes for Health Research and Development Cluster – Cancer Control – Assistance Listing #93.599 – Untimely Filed Data Collection Form Condition: The Consortium did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the year ended May 31, 2024. Criteria: Per 2 CFR §200.512(b), the Consortium 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: At the time of completion of the audit for the year ended May 31, 2024, the deadline for submission of February 28, 2025, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audit. Effect: Failure to submit the DCF timely may delay federal agencies’ access to audit results and could impact the Consortium’s eligibility for future funding. Additionally, an untimely filed DCF results in high-risk auditee status. Recommendation: We recommend the Consortium 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.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding Number: 2024-002 Repeat Finding: No Type of Finding: Material Weakness in Internal Control and Material Noncompliance Description: Data Collection Form Late Filing Federal Programs: AL#93.568 - Low Income Home Energy Assistance Program - Award numbers: 58230003849, 58240004039 and 58930004002 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Condition: The Organization did not submit the data collection form and reporting package for the year ended April 30, 2024 to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The submission of the data collection form was delayed due to insufficient audit preparation. The lack of readiness for the audit resulted in unforeseen complications, which ultimately caused the delay in completing the audit and submitting the required documentation. Effect: The Organization was not in compliance with audit submission requirements, resulting in material noncompliance and a material weakness in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package 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. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted 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 the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding Number: 2024-002 Repeat Finding: No Type of Finding: Material Weakness in Internal Control and Material Noncompliance Description: Data Collection Form Late Filing Federal Programs: AL#93.568 - Low Income Home Energy Assistance Program - Award numbers: 58230003849, 58240004039 and 58930004002 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Condition: The Organization did not submit the data collection form and reporting package for the year ended April 30, 2024 to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The submission of the data collection form was delayed due to insufficient audit preparation. The lack of readiness for the audit resulted in unforeseen complications, which ultimately caused the delay in completing the audit and submitting the required documentation. Effect: The Organization was not in compliance with audit submission requirements, resulting in material noncompliance and a material weakness in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
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.