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.
Finding 2024-002 – Filing with the State Auditor and Federal Audit Clearinghouse (Repeat) Criteria: In order to comply with filing of reports with the Oklahoma State Auditor and Inspector (State Auditor), management needs to appropriately monitor the timing of the submission of the filing of the audit report within six months after the end of the fiscal year. Additionally, the Federal Audit Clearinghouse (FAC) submission should occur the earlier of nine months subsequent to year end or 30 days from report issuance referenced 2 CFR 200.512(a). Condition: The City did not submit its audit report to the State Auditor prior to the deadline of six months after the end of the fiscal year ending June 30, 2024. Additionally, the City did not submit its audit report to the FAC within nine months from year ending June 30, 2024. Cause and Effect: Due to delayed financial reporting close out of fiscal year 2024 the City was not in compliance with its required deadline to provide the State Auditor and the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting be reviewed to allow for compliance. Management Response: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines in order to remain compliant with requirements. Management has made Professional Services changes to ensure timely audit compliance moving forward.
Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2025. Condition: The reporting package was not submitted until January 2026. Cause: The audit was not completed due to resource constraints at the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file the reporting package timely. Views of Responsible Officials and Planned Corrective Actions: Management will ensure timely reporting for audit procedures in accordance with the Uniform Guidance 2 CFR.
Assistance Listing Number 93.103 Food and Drug Administration Research Grant Numbers 1U01FD00758-01 and 5U01FD04275-08 REV 4 US Department of Health and Human Services Finding 2024-003 Compliance Requirement: Filing of Single Audit Report Type of Finding: Material Weakness Criteria: Pursuant to 2 CFR section 200.512(a), the audit, data collection form, and reporting package must be submitted within 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). Condition: The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2024, within nine months after the end of the audit period (March 31, 2025). Cause: The Organization had transition in key financial personnel in January 2025. Audit fieldwork had to be delayed while the new part-time outsourced personnel worked to ensure that the records were complete and reconciled. After the auditor performed planning and made selections, additional changes were made to the financial records without being communicated to the auditor, causing further delays. Additional review of these changes resulted in more discussion and further changes, which were completed in December 2025. It then took the auditor additional time to get the testing back onto their schedule and complete the testing. Effect or potential effect: Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Delinquent submission may also result in the inability to receive federal funding. Questioned Costs: None Repeat finding: No Recommendation: We recommend that the Organization update their policies and procedures to avoid delays in completion of the audit and to ensure timely submission of the Reporting Package. Views of responsible officials: Management agrees with the recommendation and will work to ensure future audits are completed timely.
Statement of Condition/Criteria: 2 CFR 200.512 outlines the reporting requirement for single audits, which states, in part: The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(S) or nine months after the end of the audit period (whichever is earlier). The audit for the year ended June 30, 2023 did not have the audit, data collection form, and the reporting package filed until after the nine-month deadline. Cause/Effect: Failure to properly file the audit, data collection form, and the reporting package prior to the nine-month deadline may result in a reduction of future funding. Recommendation: We recommend the School establish procedures in order to allow for the timely completion of the audit so that the audit, data collection form, and the reporting package are filed prior to the nine-month deadline.
2024-015 (2023-013) DATA COLLECTION FORM SUBMISSION (REPEATED AND MODIFIED) Federal Agency: U.S. Department of Education, U.S. Department of Energy Federal Program Title and Assistance Listing Number: Student Financial Assistance Cluster of Programs; Federal Pell Grant Program 84.063, Federal Direct Student Loans 84.268, Higher Education Institutional Aid 84.031, Adult Education - Basic Grants to States, Environmental Remediation and Waste Processing and Disposal 81.104, Type of Finding: Significant Deficiency in Internal Controls over Non-compliance Compliance Area: Reporting Federal Award Year: 2024 Questioned Costs: None Condition The College’s June 30, 2024 Data Collection Form was not submitted to the Federal Audit clearinghouse database timely, and was due by March 31, 2025. Criteria Per 2 CFR 200.512(a)(1), Report Submission, 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. Cause The College did not file the data collection form as required due to the delay in completing the audit. Effect Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed
The Corporation did not submit the Data Collection Form for the year ended June 30, 2024, to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
The Corporation did not submit the Data Collection Form for the year ended June 30, 2024, to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Condition: The auditee did not submit its Single Audit reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: The delay occurred due to delayed completion of audited financial statements. Effect: Failure to submit the Single Audit report timely represents noncompliance with federal reporting requirements and may result in federal agencies designating the auditee as a high-risk entity, potential delays in future federal funding, or additional oversight by granting agencies. Questioned Costs: None. Recommendation: We recommend management implement procedures to ensure the Single Audit reporting package is completed, reviewed, and submitted to the Federal Audit Clearinghouse within the required timeframe. This could include developing a formal year-end close schedule, assigning responsibility for the submission process, and maintaining a checklist with submission deadlines and requirements.
Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2023-001. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection 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 June 30, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2024 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency 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 – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
Section III – Federal Award Findings and Questioned Costs Finding 2024-002 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Homeland Security Federal Program: Denali Commission ALN: 90.100 Award Numbers: 1747-00 Award Year: 2024 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: The City was not able to provide the necessary audit documents within a timely matter. Thus, the City was not able to complete the audit within the Uniform Guidance requirement. Effect: The City was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is not a repeat finding. Recommendation: We recommend the City adhere to Uniform Guidance reporting requirements Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Condition The Data Collection Form and the Reporting Package for the year ended June 30 2024 was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditors’ reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed and the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse (“FAC”) nine months after the end of the audit period. Effect The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants awarding process. Cause The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on June 30, 2024. In addition, the lack of procedures for the analysis, recording and reconciliation of accounting records on a monthly basis, has resulted in delays in the process of auditing the Organization’s financial statements. Questioned Costs None Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. View of Responsible Officials and Planned Corrective Actions The Organization agrees with the finding and recommendation will be implemented.
Late Submission of the Single Audit Reporting Package/Preparation of the Schedule of Expenditures of Federal Awards Material Weakness/Non-compliance ALN: All programs Condition The organization did not complete and submit the single audit reporting package to the federal audit clearinghouse within the required timeframe and did not prepare a Schedule of Expenditures of Federal Awards (SEFA). Criteria In accordance with 2 CFR §200.512(a)(1) and §200.512(a)(2), a non-federal entity that expends $750,000 or more in federal awards during a fiscal year is required to submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) no later than the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. In addition, in accordance with 2 CFR §200.510(b), a SEFA must also be prepared. Cause This condition primarily resulted from the Organization’s limited prior experience with federal awards and the related Single Audit requirements, including preparation of the SEFA and submission of the reporting package to the Federal Audit Clearinghouse. Additionally, the Organization was not initially aware that certain grant funds received were federal in nature, which contributed to delays in identifying applicable reporting requirements. Effect or Potential Effect Failure to prepare a SEFA and submit the Single Audit reporting package timely may result in increased oversight by federal awarding agencies or pass-through entities and may affect the organization’s compliance status that could ultimately lead to loss of federal grant funding. Questioned Costs No questioned costs. Repeat finding This is not a repeat finding. Recommendation We recommend the Organization implement internal controls to monitor and reconcile federal grant awards for preparation of a complete and accurate SEFA within the requirements of 2 CFR §200.510(b). Additionally, we recommend the Organization evaluate federal grants during the yearend close process to ensure if single audit thresholds are met (federal expenditures in excess of $750,00 through June 30, 2025 and $1 million subsequent) a single audit is performed and submitted within regulation deadlines. Management’s Response We agree with auditors finding and have implemented internal controls to track the expenditures of federal awards to ensure the SEFA is prepare correctly and future single audits are conducted timely and submissions of the single audit reporting package are done within the required timeframe under Uniform Guidance.
Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the City’s audit to be completed and submitted within nine months after the end of the audit period, or March 31, 2025. Condition: The reporting package was submitted after its due date of March 31, 2025. Cause: The audit was not completed due to resource constraints of the City. Effect: Potential suspension or delayed funding by federal agencies. Questioned Costs: None. Recommendation: We recommend the City file reporting packages in a timely manner. Views of Responsible Officials and Planned Corrective Actions: Management recognizes that the City’s audits have not been completed within the required statutory deadlines in recent years, including the reporting delay noted in this finding. These delays were primarily the result of turnover and transition in key financial staff positions, which impacted continuity and the timely completion of audit-related activities. At the same time, management would like to highlight the significant progress that has been made in addressing this issue. Over the past six months, the City has successfully completed two fiscal year audits, representing meaningful advancement toward eliminating the audit backlog. Management is committed to continuing this progress and has established a plan to return to full compliance with reporting deadlines. The City anticipates being fully current beginning with the FY-2027 audit cycle and will continue implementing process improvements and ensuring staffing stability to support timely audit completion. Management understands the importance of timely reporting, particularly as it relates to maintaining eligibility for federal funding and will prioritize adherence to all applicable deadlines moving forward.
Finding No. 2024-005 – Audit requirements for auditees – report submission Federal Program ALN 93.498 Provider Relief Fund - CARES Act ALN 97.036 Disaster Grants – Public Assistance (Presidentially Declared Disaster) Program Name of Federal Agency U.S. Department of Health and Human Services U.S Department of Homeland Security Pass-through Entity Central Office of Recovery Reconstruction and Resiliency (COR3) for ALN 97.036 Category Non-compliance / Significant deficiency in internal controls over compliance Compliance Requirements Reporting Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 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 auditors’ 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 data collection form and the reporting package for the year ended on June 30, 2024 was not submitted to the Federal Audit Clearinghouse within the timeframe prescribed by the Uniform Guidance. Cause Accounting and reporting processes are being significantly delayed and thus, the information necessary to complete the financial statement audit procedures was not available within the timeframe prescribed by the Uniform Guidance. Effect As a result of this condition, the federal agencies that have granted funds may issue warnings and/or impose penalties to the Corporation. Also, the federal agencies were prevented from the use of accurate reporting data, which is critical for the effective administration of the federal program and for federal agencies’ budgetary policy analysis. Questioned cost None. Context The Corporation did not comply with the timeframe required to file it’s Uniform Guidance Single Audit Report for the fiscal year ended on June 30, 2024. Identification of a repeat finding This is a repeat finding from the immediate previous audit, Finding No. 2023-006. Recommendation We strongly recommend the Corporation to institute policies and procedures that stipulate the specific tasks and the personnel in charge of filing the required reports. Also, the policies and procedures should designate the member of management in charge of monitoring the compliance with the reporting requirements in order to make sure that the Corporation is filing the reports by their respective due dates. Views of responsible officials and planned corrective actions The Corporation’s management and responsible officers agree with this finding. Please refer to the corrective action plan section for the Corporation’s response on pages 85 to 90.
Condition: The Airport did not submit the data collection form to the Federal Audit Clearinghouse (FAC) timely. Context and Criteria: As required by 2 CFR section 200.512, the data collection form must be submitted to the FAC nine months after the end of the audit period. Cause: The independent audit firm originally engaged to perform the Airport’s audit for the year ending June 30, 2024 informed the Airport of the firm’s inability to complete the audit as engaged, due to scheduling issues resulting from the death of a former partner. The notification was not timely and as a result, the Airport was unable to engage a successor audit firm in sufficient time to complete the data collection form submission to FAC within prescribed due dates. Effect: The Airport did not comply with 2 CFR section 200.512 for timely report submission. Recommendation: Procedures should be put in place to ensure the data collection form is submitted to the FAC timely. Views of Responsible Officials and Planned Corrective Actions: Airport management will ensure the data collection form is submitted to the FAC timely.
Material Weakness– Reporting Criteria The Uniform Guidance requires that all entities that expend in excess of $750,000 to file audited financial statements and Data Collection Form within 9 months of year-end. (2 CFR Section 200.512). Condition: The Project’s June 30, 2024 audited financial statements were not filed with the Federal Audit Clearinghouse within nine months of year-end. Cause: Turnover in staffing and lack of oversight led to information not being ready for audit in a timely manner. Questioned Costs: Not Applicable. Effect: The Program could have had federal funding delayed or reduced. Repeat Finding: No. Recommendation: We recommend the Program review its internal control policies and procedures to ensure timely reporting. Response: The Program agrees with the finding and will implement controls to ensure timely reporting for future submissions.
Assistance Listing (Federal award identification number and year): LIHPRHA Capital Grant, Assistance Listing No. 14.122, 122-44641 and 1996 Auditor non-compliance code: Z - Other Finding resolution status: In process 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 2024-002: The Corporation has not submitted audited financial statements to the Federal Audit Clearinghouse after the receipt of the auditor's reports. 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: The requirement was not communicated to management by previous auditors. 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 will be submitted to the Federal Audit Clearinghouse on a go forward basis.
Significant Deficiency: Condition: The Airport did not submit the data collection form to the Federal Audit Clearinghouse (FAC) timely. Context and Criteria: As required by 2 CFR section 200.512, the data collection form must be submitted to the FAC 30 calendar days after the auditee receives the auditor’s report or nine months after the end of the audit period (whichever is earlier). Cause: The Airport was unable to contract with an independent auditor in time to meet the requirement. Effect: The Airport did not comply with 2 CFR section 200.512 for timely report submission. Recommendation: Procedures should be put in place to ensure audit reports and the data collection form are submitted to the FAC timely. View of Responsible Officials and Planned Corrective Actions: Airport management will ensure audit reports and the data collection form are submitted to the FAC timely.
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.