Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2022 before the due date of September 30, 2023. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2023. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is not a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit year ended December 31, 2024.
Item 2023-001 Federal Assistance Listing Number - 93.914 HIV Emergency Relief Project Grants - Public Health Solutions 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 December 31, 2023. 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 for the years ended December 31, 2024 and 2025. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: The Organization's previous audit firm retired without providing ample notice. In addition, there were personnel changes within the Organization. Both incidents caused delays in concluding the audit on a timely basis. Repeat Finding: 2022-001 and 2021-001 Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: The Organization concurs with the recommendation. See attached Correction Action Plan.
Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization's December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until November 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the F AC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization's December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until November 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the F AC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Federal Program Information: Education Stabilization Fund (ALN 84.425U), Research and Development Cluster (ALN 93.847) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.
Federal Program Information: Education Stabilization Fund (ALN 84.425U), Research and Development Cluster (ALN 93.847) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Program Information: ALN #93.235 Title V State Sexual Risk Avoidance Education Program; ALN #93.558 Temporary Assistance for Needy Families (TANF) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect or Potential Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more straight forward internal controls and administrative oversight with respect to reporting requirements and deadlines to make sure ALL financial reports are submitted timely to the respective awarding agencies.
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Department of Health and Human Services and U.S. Department of Treasury Title: Activities to Support State, Tribe, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis AL Numbers: 93.391 & 21.027 Award Year: Activities to Support State, Tribe, Local and Territorial (STLT) Health Departmet Repsonse to Public Health Department Responses to Public Health or Healthcare Crisis : 8/1/2023 - 7/31/2025, 3/1/2022 - 5/31/2023 Coronavirus State and Local Fiscal Recovery Funds: 8/15/2022 - 8/14/2023, 10/1/2022 - 12/31/2024, 5/1/2023 - 12/31/2024, 7/1/2021 - 6/30/2024 Condition - The Organization did not submit the December 31, 2022 and December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2022 and 2023 audits were not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - 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 Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Department of Health and Human Services and U.S. Department of Treasury Title: Activities to Support State, Tribe, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis AL Numbers: 93.391 & 21.027 Award Year: Activities to Support State, Tribe, Local and Territorial (STLT) Health Departmet Repsonse to Public Health Department Responses to Public Health or Healthcare Crisis : 8/1/2023 - 7/31/2025, 3/1/2022 - 5/31/2023 Coronavirus State and Local Fiscal Recovery Funds: 8/15/2022 - 8/14/2023, 10/1/2022 - 12/31/2024, 5/1/2023 - 12/31/2024, 7/1/2021 - 6/30/2024 Condition - The Organization did not submit the December 31, 2022 and December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2022 and 2023 audits were not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - 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 Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Department of Health and Human Services and U.S. Department of Treasury Title: Activities to Support State, Tribe, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis AL Numbers: 93.391 & 21.027 Award Year: Activities to Support State, Tribe, Local and Territorial (STLT) Health Departmet Repsonse to Public Health Department Responses to Public Health or Healthcare Crisis : 8/1/2023 - 7/31/2025, 3/1/2022 - 5/31/2023 Coronavirus State and Local Fiscal Recovery Funds: 8/15/2022 - 8/14/2023, 10/1/2022 - 12/31/2024, 5/1/2023 - 12/31/2024, 7/1/2021 - 6/30/2024 Condition - The Organization did not submit the December 31, 2022 and December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2022 and 2023 audits were not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - 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 Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Department of Health and Human Services and U.S. Department of Treasury Title: Activities to Support State, Tribe, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis AL Numbers: 93.391 & 21.027 Award Year: Activities to Support State, Tribe, Local and Territorial (STLT) Health Departmet Repsonse to Public Health Department Responses to Public Health or Healthcare Crisis : 8/1/2023 - 7/31/2025, 3/1/2022 - 5/31/2023 Coronavirus State and Local Fiscal Recovery Funds: 8/15/2022 - 8/14/2023, 10/1/2022 - 12/31/2024, 5/1/2023 - 12/31/2024, 7/1/2021 - 6/30/2024 Condition - The Organization did not submit the December 31, 2022 and December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2022 and 2023 audits were not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - 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 Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: U.S. Department of Health and Human Services and U.S. Department of Treasury Title: Activities to Support State, Tribe, Local and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis AL Numbers: 93.391 & 21.027 Award Year: Activities to Support State, Tribe, Local and Territorial (STLT) Health Departmet Repsonse to Public Health Department Responses to Public Health or Healthcare Crisis : 8/1/2023 - 7/31/2025, 3/1/2022 - 5/31/2023 Coronavirus State and Local Fiscal Recovery Funds: 8/15/2022 - 8/14/2023, 10/1/2022 - 12/31/2024, 5/1/2023 - 12/31/2024, 7/1/2021 - 6/30/2024 Condition - The Organization did not submit the December 31, 2022 and December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2022 and 2023 audits were not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - 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.
Internal Control Impact: Significant deficiency Criteria: Under Uniform Guidance 2 CFR Section 200.512(a), the audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditors’ reports, or nine (9) months after the end of the audit period. Condition: The Organization’s audits for the years ended December 31, 2023 and 2022 were not able to be completed and the data collection form and reporting package electronically transmitted to the Federal Audit Clearinghouse within nine (9) months after the end of the audit period. Cause: The start of the Organization’s audits was delayed due to delays in closing the books. Effect: Failure to complete the audit and submit the data collection form and reporting package timely could result in a failure to meet the requirements imposed by Federal grantor agencies and by the Uniform Guidance. Recommendation: Marshall Jones recommends that the Organization establish a process to close their year-end books in a timely manner and begin the audit well in advance of the filing deadline for the data collection form and reporting package. Views of Responsible Officials: Management of the Organization concurs with the finding. Please refer to the Corrective Action Plan.
Program Information: 84.287C Twenty-First Century Community Learning Centers; Lottery for Education: Afterschool Programs (LEAP) Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the non-federal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Condition: The Alliance did not file its single audit report by the required deadline. Cause: Untimely completion of audit. Effect: The Alliance was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Questioned Costs: None Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the Alliance implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: The Alliance will implement more administrative oversight with respect to reporting requirements and deadlines to make sure all audits are completed timely.
#2023-004 – Assistance Listing Number 14.155 Mortgage Insurance for the Purchase or Refinancing of Existing Multifamily Housing Projects, U.S. Department of Housing and Urban Development Material Weakness in Internal Control and Failure to Comply with Federal Requirements of Contracts. Criteria: Uniform Guidance – 2 CFR §200.512 requires “the audit be completed and the data collection form described in paragraph (b) 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.” Statement of Condition: The data collection form and audited financial statements were not submitted to the Federal Audit Clearinghouse system by the earlier of thirty (30) after the audit was complete or nine (9) months after the year end. Cause: Management’s lack of knowledge of HUD and Uniform Guidance requirements. Management did not engage the auditor until April 7, 2024. This was after the due date of the REAC submission. Auditors were not provided all requested documentation by requested dates. Auditors were not able to schedule fieldwork until after the Federal Audit Clearinghouse due date. Effect: Corporation was not in compliance with 2 CFR §200.512. Recommendation: Management should close the books after year-end in a timely manner. Management should then submit that financial data into the Federal Audit Clearinghouse system within 90 days following year-end. Questioned costs: None.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
2023-001 Timely Submission of Single Audit Report Program Name/Assistance Listing Number: 93.575 Child Care and Development Block Grant and 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: Department of Health and Human Services and Department of Treasury Type of Finding: Material Weakness Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report 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. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the fiscal year ended December 31, 2023, by the required deadline. Cause of Condition: The Organization failed to appropriately monitor and assess its ability to submit the DCF within the deadline. As a consequence, the Organization missed the deadline for submission of the requried DCF. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not quantifiable. Recommendation: We recommend that the Organization implement stronger internal controls and procedures to ensure timely submissions of the DCF. This could include designing a responsible party for tracking and submitting the DCF, creating a timeline and checklist for required submissions, and conducting periodic reviews to ensure compliance with deadlines. Additionally, the Organization should provide training to relevant staff on the importance of meeting federal compliance requirements. View of Responsible Official: Management agrees with the finding and will implement corrective action.
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Treasury Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSFR) AL Numbers: 21.027 Award Year: 7/1/21 - 12/31/24 Condition - The Foundation did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 receipt of the auditor's report or nine months after the end of the audit period. Cause - The Foundation's December 31, 2023 audit was not completed prior to the due date. Effect - The Foundation was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Foundation 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.
Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is 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 City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or Potential Effect: The City did not comply with the requirements of 2 CFR 200.512. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of Responsible Officials: As noted in the corrective action plan, management agrees with this finding.
2023-001 Late submission of December 31, 2023 audit report – Federal Filing Federal Program: ALN 10.664 and 10.902 Criteria: The Corporation is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Corporation did not file its December 31, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Corporation underestimated the time required to gather necessary information for the audit due to a lack of recent experience with single audits, leading to delays in completion. Effect: The Corporation did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Corporation closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
2023-001 Late submission of December 31, 2023 audit report – Federal Filing Federal Program: ALN 10.664 and 10.902 Criteria: The Corporation is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Corporation did not file its December 31, 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Corporation underestimated the time required to gather necessary information for the audit due to a lack of recent experience with single audits, leading to delays in completion. Effect: The Corporation did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Corporation closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
Finding 2023-003 Deadline for Federal Single Audit – Reporting - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Department of Homeland Security, Federal Emergency Management Agency (FEMA) Assistance Listing Numbers (ALN) 97.036 Program Name Disaster Grants – Public Assistance (Presidentially Declared Disasters) Award Year 2022 Pass-Through Agency State of Alaska Department of Military and Veterans Affairs Pass-Through Entity Identifying Number PW0005 Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association's compliance with the specified requirements. Identification as a repeat finding No Recommendation We recommend the Association establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management agrees with the finding and plans to establish processes and procedures to ensure the audit is completed timely and the reporting package is submitted within the required timeframe.
Finding - 2023-002: Federal Reporting Federal Agency - U.S. Department of Housing and Urban Development Federal Program - Community Development Black Grants/State’s Program and Non-Entitlement Grants in Hawaii (14.228) Federal Award Year - 2023 State Agency - Not applicable Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the Data Collection Form. Condition - The Data Collection Form for the year ended December 31, 2023 was not filed with the Federal Audit Clearinghouse within 30 calendar days after receipt of the audited financial statements in accordance with Uniform Guidance § 200.512(a)(1). Cause - The late filing resulted from not properly identifying Federal expenditures leading to late completion of the single audit and timely submission of the Data Collection Form with the Federal Audit Clearing House. Effect of Condition - The Data Collection Form for the year ended December 31, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The Town should establish accounting procedures to complete the timely submission of the Data Collection Form. Views of Responsible Officials and Planned Corrective Actions - (2) Finding 2023-002 Management’s Response Upon the proper identification of the Federal expenditures, the Town commenced work assembling the information required to complete the report. Unfortunately on September 11, 2024, the Town suffered a cyber attack that destroyed all computer records. Since September 11, 2024 the Town has focused on recovering from the attack and was just only recently able to finish the assembly of the documents required to complete the audit. The Town will monitor all grants to ensure that all Federal expenditures are identified and that revenue is recognized in the appropriate period. Estimated Completion Date: September 30, 2025 Person Responsible for Implementation: James E. Quigly 3rd, CPA, Supervisor
2023-006. Single Audit Report Submission Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.412, the City is 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 City did not submit the required reporting package within the required period for submission. Cause: Lack of internal controls to ensure an independent audit was completed timely. Effect or potential effect: The City did not comply with the requirements of 2 CFR 200.512. Questioned costs: None. Identification as a repeat finding, if applicable: Repeat of finding 2022-008. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of responsible officials: As detailed in the Corrective Action Plan, management has agreed to the findings and recommendation noted above.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services - Family Violence Prevention and Services/State Domestic Violence Coalitions, Assistance Listing No. 93.591, Agreement Identifying No. 2201NEFSC6, No. 2301NESDVC, No. 2101NESDC6, and No. 2101NESTC6, and U.S. Department of Health and Human Services – Injury Prevention and Control Research and State and Community Based Programs, Assistance Listing No. 93.136, Agreement Identifying No. NUF2CE002550 and No. NUF2CE002484 Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Coalition did not submit the data collection form before the nine month deadline stated above. Cause: The Coalition’s fiscal year 2022 audit was not issued until December 15, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: The Coalition should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The previous auditors did not submit the required information into the Federal Audit Clearing House at the sooner of nine months after the end of the fiscal year end or 30 days after the completion of the audit. We are communicating with the current audit staff on a frequent basis so this can be completed in a timely manner.
2023-002 Federal Agency Department of Health and Human Services Federal AL No. 93.325 Requirement Reporting Type of Finding Material Noncompliance and Material Weakness Criteria: 2 CFR Section 200.512 states the entity’s 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). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of the reporting period. Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years. Effect: Failure to timely submit reports results in noncompliance with reporting requirements. Questioned Costs: None Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines. Management Response: See Section V Corrective Action Plan
2023-002 Federal Agency Department of Health and Human Services Federal AL No. 93.325 Requirement Reporting Type of Finding Material Noncompliance and Material Weakness Criteria: 2 CFR Section 200.512 states the entity’s 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). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of the reporting period. Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years. Effect: Failure to timely submit reports results in noncompliance with reporting requirements. Questioned Costs: None Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines. Management Response: See Section V Corrective Action Plan
2023-002 Federal Agency Department of Health and Human Services Federal AL No. 93.325 Requirement Reporting Type of Finding Material Noncompliance and Material Weakness Criteria: 2 CFR Section 200.512 states the entity’s 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). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of the reporting period. Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years. Effect: Failure to timely submit reports results in noncompliance with reporting requirements. Questioned Costs: None Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines. Management Response: See Section V Corrective Action Plan
2023-002 Federal Agency Department of Health and Human Services Federal AL No. 93.325 Requirement Reporting Type of Finding Material Noncompliance and Material Weakness Criteria: 2 CFR Section 200.512 states the entity’s 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). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of the reporting period. Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years. Effect: Failure to timely submit reports results in noncompliance with reporting requirements. Questioned Costs: None Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods. Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines. Management Response: See Section V Corrective Action Plan
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2023 reporting package was September 30, 2024; however, the organization did not issue its single audit reporting package until December 2024. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.