CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
CUCS had delays in producing final audit schedules related to key areas, specifically for revenues and accounts receivable, and expenses and accrued expenses that caused CUCS to re-schedule the audit different times and subsequently delay in the finalization of the audit process and production of financial statements. The Finance Department was in a period of transition, having its Chief Financial Officer and other staff resign during and after the fiscal year end, which contributed to the delays and difficulties in producing final adjusted financial information. As a result, the fiscal year 2024 financial statements were not finalized in time to meet the deadlines noted in 2 CFR Section 200.512(a)(1). In addition, CUCS hired an outside bookkeeping service to help in CUCS's day-to-day operations and perform various analyses in order to complete the audit process and the production of financial statements.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Finding 2024-001: Untimely Submission of the 2024 Single Audit Reporting Package Nonmaterial Noncompliance—Reporting 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 June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512, 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. Condition: The Single Audit reporting package for the District’s fiscal year ended June 30, 2024 should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The District does not have compensating controls in place over timely submission of the Single Audit reporting package. Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the District develop additional controls so all elements of the Single Audit reporting package are submitted on a timely basis. View of Responsible Officials of the Auditee: District management concurs with this finding and a response is included in the corrective action plan.
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report 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. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Timely Filing of Single Audit Report Type of Finding Other Matter Criteria or Specific Requirement According to 2 CFR 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report 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. Timely submission of the single audit report is essential for ensuring compliance with federal requirements. Condition and Context The Organization’s filing with the Federal Audit Clearinghouse (“FAC”) for fiscal year ended June 30, 2023 has not been submitted by its due date of March 31, 2024. Cause Delays in the federal single audit process led to the delay in the federal single audit being completed. Effect or Potential Effect Delays in the single audit resulted in the FAC deadline being missed. Failure to submit the single audit report timely constitutes non-compliance with federal audit requirements. No questioned costs are reported as this requirement is administrative in nature. Recommendation We recommend that the Organization implements formal internal control policies and procedures to rectify the conditions noted above. Views of Responsible Official Management’s corrective action plan is included at the end of this report after the Schedule of Prior Year Findings.
Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting - Child Care and Development Block Grant- Assistance Listing #93.575, Child Care Mandatory and Matching Funds of the Child Care Development Fund - Assistance Listing #93.596 Criteria or Specified Requirement Title 2 CFR Section 200.512(a) requires, the auditee must submit the data collection form described in paragraph (b) of 2 CFR Section 200.512 and the reporting package described in paragraph (c) of that section 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. The required data elements described in Appendix X to Part 200, state whether the audit was completed in accordance with this part and provide information about the auditee, its Federal programs, and the results of the audit. The data must include information available from the audit that is necessary for Federal agencies to use the audit to ensure integrity for Federal programs. Condition Found The Council failed to meet the statutory deadline for filing its Single Audit with the Federal Clearinghouse. Cause Due to changes in staffing during the execution period of the 2021-2024 audit, the Council lacked management staff with the experience and first hand knowledge of the transaction for that period to be able to take responsibility for the audit. As a result, it was necessary to engage an outside accounting firm to complete the year end in order to be able to complete the audit and to take responsibility for the financial statements. This process extended beyond the statutory deadline for the submission of the Data Collection Forms to the Federal Clearinghouse. Effect The Council was out of compliance with 2 CFR 200,512(a). Questioned Costs Monthly allocations are made within the accounting software but the hour and transaction totals are not documented; consequently, there is no way to recompute the allocation to include all funds, activities and projects used by the Organization. However, it is believed that the differences would not be material to any individual award. Recommendation After consultation regarding possible remedies to the condition, the Council engaged an outside accounting firm to provide financial oversight. We recommend that the Council continue that relationship, or a similar relationship until such time as they can develop sufficient capability among staff to meet the requirements for oversight.
Finding 2024-03 - Significant Deficiency in Internal Control over Compliance with Reporting - Child Care and Development Block Grant- Assistance Listing #93.575, Child Care Mandatory and Matching Funds of the Child Care Development Fund - Assistance Listing #93.596 Criteria or Specified Requirement Title 2 CFR Section 200.512(a) requires, the auditee must submit the data collection form described in paragraph (b) of 2 CFR Section 200.512 and the reporting package described in paragraph (c) of that section 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. The required data elements described in Appendix X to Part 200, state whether the audit was completed in accordance with this part and provide information about the auditee, its Federal programs, and the results of the audit. The data must include information available from the audit that is necessary for Federal agencies to use the audit to ensure integrity for Federal programs. Condition Found The Council failed to meet the statutory deadline for filing its Single Audit with the Federal Clearinghouse. Cause Due to changes in staffing during the execution period of the 2021-2024 audit, the Council lacked management staff with the experience and first hand knowledge of the transaction for that period to be able to take responsibility for the audit. As a result, it was necessary to engage an outside accounting firm to complete the year end in order to be able to complete the audit and to take responsibility for the financial statements. This process extended beyond the statutory deadline for the submission of the Data Collection Forms to the Federal Clearinghouse. Effect The Council was out of compliance with 2 CFR 200,512(a). Questioned Costs Monthly allocations are made within the accounting software but the hour and transaction totals are not documented; consequently, there is no way to recompute the allocation to include all funds, activities and projects used by the Organization. However, it is believed that the differences would not be material to any individual award. Recommendation After consultation regarding possible remedies to the condition, the Council engaged an outside accounting firm to provide financial oversight. We recommend that the Council continue that relationship, or a similar relationship until such time as they can develop sufficient capability among staff to meet the requirements for oversight.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Onondaga Apartments Housing Development Fund Company, Inc. June 30, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2024 and June 30, 2025. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to a delay in the delivery of audit materials attributable to upper-level management transitions resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Providence House Apartments agrees with the finding and the auditor’s recommendations have been adopted.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.
2024-003 — Single Audit Report Submission – Material Weakness in Internal Control Over Compliance and Noncompliance (Repeat of finding 2023-005, 2022-003, and 2021-001) Federal program information: Funding agencies: U.S. Department of Interior and U.S. Department of Education Titles: Assistance to Tribally Controlled Community Colleges; Higher Education Institutional Aid; Education Stabilization Fund; and SFA Cluster- Pell Grant Program ALN Number: 15.027, 84.031, 84.425, and 84.063 Award years: Various Criteria: The Uniform Guidance 2 CFR 200.512 (a) requires the audit package and data collection from be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The College’s fiscal year 2024 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: N/A Cause: The College did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: The single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the College should prepare accurate, complete, and timely financial statements and ensure an audit is performed to ensure the timely submission of the single audit reporting package. Management’s Response: The College had plan to remain current with submitting its annual report.
Federal Assistance Listing Number - 93.044; 93.045 and 93.053 Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2024. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization, which caused delays in concluding the audit on a timely basis. Repeat Finding: N/A Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.
Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2024, was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The audit report was not issued prior to the March 31, 2025, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Criteria: 2 CFR 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 receipt of the auditor’s reports or nine months after the end of the audit period Effect: The Town has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, the Town will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years Recommendation: We recommend the Town to develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Response: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2024, was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The audit report was not issued prior to the March 31, 2025, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Criteria: 2 CFR 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 receipt of the auditor’s reports or nine months after the end of the audit period Effect: The Town has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, the Town will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years Recommendation: We recommend the Town to develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Response: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2024, was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The audit report was not issued prior to the March 31, 2025, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Criteria: 2 CFR 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 receipt of the auditor’s reports or nine months after the end of the audit period Effect: The Town has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, the Town will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years Recommendation: We recommend the Town to develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Response: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2024, was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The audit report was not issued prior to the March 31, 2025, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Criteria: 2 CFR 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 receipt of the auditor’s reports or nine months after the end of the audit period Effect: The Town has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, the Town will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years Recommendation: We recommend the Town to develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Response: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
Finding 2024 – 002 – Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2024, was not submitted to the Federal Audit Clearinghouse by March 31, 2025. Cause: The audit report was not issued prior to the March 31, 2025, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Criteria: 2 CFR 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 receipt of the auditor’s reports or nine months after the end of the audit period Effect: The Town has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, the Town will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years Recommendation: We recommend the Town to develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Response: The Town will work with the audit firm to ensure that the audit field work is scheduled with sufficient time to allow the audit report and data collection form to be filed timely in the future.
2024-004: Single Audit Report Submission Criteria or specific requirement: In accordance with 2 CFR 200.512, the Alliance was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Alliance did not submit the single audit within the required period for submission. Cause: The Alliance did not have sufficient staffing to complete the audit. Effect or potential effect: The Alliance did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Alliance in regard to this matter.
2024-004: Single Audit Report Submission Criteria or specific requirement: In accordance with 2 CFR 200.512, the Alliance was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Alliance did not submit the single audit within the required period for submission. Cause: The Alliance did not have sufficient staffing to complete the audit. Effect or potential effect: The Alliance did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Alliance in regard to this matter.
2024-004: Single Audit Report Submission Criteria or specific requirement: In accordance with 2 CFR 200.512, the Alliance was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Alliance did not submit the single audit within the required period for submission. Cause: The Alliance did not have sufficient staffing to complete the audit. Effect or potential effect: The Alliance did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Alliance in regard to this matter.
2024-004: Single Audit Report Submission Criteria or specific requirement: In accordance with 2 CFR 200.512, the Alliance was required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The Alliance did not submit the single audit within the required period for submission. Cause: The Alliance did not have sufficient staffing to complete the audit. Effect or potential effect: The Alliance did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Not applicable. Recommendation: Staffing should be sufficient to ensure that all external reports are prepared and submitted on a timely basis. Staffing should contemplate not only the preparation of the various reports but also a formal, documented review process. Views of responsible officials: Refer to the Corrective Action Plan prepared by the Alliance in regard to this matter.