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.
Finding 2024-002 Type of Finding: Significant deficiency in internal controls over compliance and immaterial non- compliance Criteria: In accordance with the Uniform Guidance (2 CFR 200.512), it is the responsibility of Connected Lane County’s management to ensure there are properly designed and implemented internal controls in order to timely complete the Organization’s annual audit and submit it to the federal audit clearinghouse. Condition and Context: The audit for the year ended June 30, 2023 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. The audit was submitted more than nine months after the end of the audit period. Cause of Condition: The audit for the year ended June 30, 2023 was not able to be completed within nine months of the fiscal year end as required due to required corrections to the accounting records and delays in providing information required to complete the audit. Effect of Condition: The effect of the condition is that the Organization did not comply with the provisions in 2 CFR 200.212. This is considered immaterial non-compliance. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend management and the Board work closely with the Finance Manager to remedy the internal control over financial reporting deficiency and also to find efficiencies in the accounting systems to allow for timely close of the Organization’s financial records in order to allow for the audit to be completed timely. Additionally, we recommend the Organization review its document retention and storage policies to ensure documentation is well organized and easy to locate when requested for the audit.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding: 2024-002 Federal Agency: U.S. Department of Housing and Urban Development Pass-through Agency: N/A Federal Program Title: All Programs Assistance Listing Number: N/A Compliance Requirement: Reporting Type of Finding: Non-compliance and Significant Deficiency Responsible Official: Hector Caraballo – Finance Director Prior year finding: 2023-002 Condition The Municipality did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2024, during the required period. Criteria 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed, and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Context The Municipality was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. Cause Management did not have adequate procedures in place to ensure the timely filing of the single audit reporting package and data collection form to the Federal Audit Clearinghouse. Effect The Municipality did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of federal funds. In addition, for the next two (2) fiscal years the Municipality cannot be considered by the auditor as a low-risk auditee. Questioned costs Not determined Recommendation We recommend the Municipality to maintain adequate accounting records related to the non-federal and federal funds in order to properly prepare the financial statements accurate and in a timely manner. In addition, the Municipality needs to implement adequate internal controls procedures in order to assure that the supporting documentation is available in a timely manner.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Finding 2024-001 - Late Audit Reporting Significant Deficiency - Compliance and Internal Control Over Compliance Federal Programs: Applicable to all federal assistance listing numbers and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures of federal awards for the year ended June 30, 2024. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition: The audit, data collection form and reporting package for the Organization for the year ended June 30, 2024, should have been submitted to the Federal Audit Clearinghouse by March 31, 2025. Effect: Noncompliance with the requirements of Uniform Guidance. Cause: This was due to staffing constraints at the Organization. Recommendation: We recommend that management implement procedures and controls to ensure future audits are completed timely. Repeat Finding: This is a repeat finding. Views of Responsible Officials and Planned Corrective Actions: See attached letter. Questioned Costs: None.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the fiscal year of the Organization. Condition: The Organization's data collection form for the year ended June 30, 2024 will be filed after the March 30, 2025 nine month deadline, making it a late filing. Cause: During the year end accounting closing cycle, the Organization did an initial year end close and due to limitations on the staff resulting from the delay in audit of the year ended June 30, 2023 resulted in a limitation of availability to ensure all necessary items were fully closed out timely. Effect: Late filing will result in the Organization not meeting the low-risk auditee criteria for two years following the year ended June 30, 2024. Recommendation: We recommend the Organization review its year end close timeline and procedures to ensure that the audit is completed and filed within the nine month deadline. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.