Single Audit Data Collection Form Not Filed by Due Date- Condition: The data collection form for the Single Audit ended May 31, 2023 was not submitted to the Federal Clearinghouse by Feburary 28, 2024.Criteria" 2 CRF Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: THe audit report was not issued prior to February 28, 2024, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: The Organization has not met the reporting requirements related to timely submission of the data collection from required for a Single Audit. Therefore, per 2 CFR section 200.520, the Organization will not meet the low-risk auditee criteria for the next Single Audit the requires sbumission of the data collection form and reporting package. Recommendation: We recommend that the Organization develop specific procedures to ensure that the data collection for is submitted prior to the February 28th reporting deadline. Response: The Organization will work with the audit firm to ensure the data collection form is filed timely.
Condition: The Village met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Village's fiscal year end. The Village did not complete and submit its single audit by February 28, 2025. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Village's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omission appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Finding 2024-001 Federal assistance listing number and name: 10.415 Rural Rent Housing Loans Awards numbers and years: 2024 Federal agency: United States Department of Agriculture Compliance Requirement: Activities allowed or unallowed, allowable costs/ cash management, eligibility, equipment, period of performance, procurement, program income, reporting, special tests Questioned Costs: None Criteria: In accordance with 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during the fiscal year must submit the audit report to the FAC Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Additionally, program-specific requirements may mandate timely submission to other agencies, including Rural Development (RD). Condition and Context: The auditee did not submit the required audit reports to the Federal Audit Clearinghouse (FAC) and Rural Development (RD) in a timely manner. Specifically: The 2023 Audit Report was not submitted to the FAC as required under 2 CFR Part 200, Subpart F. The 2024 Audit Report was submitted past the regulatory deadline to both the FAC and RD. Cause: The delays and omission appear to have resulted from the prior auditor not being able to submit the Audit Report due to technical issues and the Rural Department not providing the loan statements in a timely manner. Effect: Failure to submit audit reports timely impedes the federal government’s oversight responsibilities, potentially affects the auditee's risk assessment, and may jeopardize continued funding eligibility. Recommendation: Management should establish and adhere to a documented internal timeline to ensure timely audit preparation and submission. This should include calendar reminders, assigned staff responsibilities, and periodic checks throughout the audit cycle. Communication with the auditor should begin early in the fiscal year to ensure deadlines are met.
Criteria The audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). 2 CFR 200.512 Condition The Village did not have an audit completed within nine months after year end. Cause The Village has not previously prepared financial statements in accordance with accounting principles generally accepted in the United States of America (GAAP). Therefore, the Village required additional time to prepare its accounting records and have the independent audit performed. Effect The Village’s financial statements were not completed, nor were the financial statement audit or compliance audit completed before the nine month due date. Auditors’ Recommendation We recommend that the Village have its audit completed timely and file the data collection by the required deadline. Management’s Response The Village will seek additional accounting assistance in order to complete its accounting records and related financial statements in a more timely manner.
#2024-003: Grant Program: Department of Health and Human Services – National Institutes for Health Research and Development Cluster – Cancer Control – Assistance Listing #93.599 – Untimely Filed Data Collection Form Condition: The Consortium did not submit the Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the required timeframe for the year ended May 31, 2024. Criteria: Per 2 CFR §200.512(b), the Consortium must submit the completed DCF and the reporting package to FAC within the earlier of 30 calendar days after receipt of the Auditors’ report(s), or nine months after the end of the audit period. Context: At the time of completion of the audit for the year ended May 31, 2024, the deadline for submission of February 28, 2025, was passed and the DCF is considered not timely filed. Cause: The late submission was due to delays in finalizing the audit. Effect: Failure to submit the DCF timely may delay federal agencies’ access to audit results and could impact the Consortium’s eligibility for future funding. Additionally, an untimely filed DCF results in high-risk auditee status. Recommendation: We recommend the Consortium implement procedures to ensure timely submission of the DCF and reporting packing, including establishing internal deadlines ahead of the federal due date for audit completion. Management Response: See Corrective Action Plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding Number: 2024-002 Repeat Finding: No Type of Finding: Material Weakness in Internal Control and Material Noncompliance Description: Data Collection Form Late Filing Federal Programs: AL#93.568 - Low Income Home Energy Assistance Program - Award numbers: 58230003849, 58240004039 and 58930004002 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Condition: The Organization did not submit the data collection form and reporting package for the year ended April 30, 2024 to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The submission of the data collection form was delayed due to insufficient audit preparation. The lack of readiness for the audit resulted in unforeseen complications, which ultimately caused the delay in completing the audit and submitting the required documentation. Effect: The Organization was not in compliance with audit submission requirements, resulting in material noncompliance and a material weakness in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding 2024-001: Untimely Submission of the 2023 Single Audit Reporting Package Federal Programs: Applicable to all assistance listing numbers (ALN’s) and federal agencies (and pass-through entities) included on the schedule of expenditures of federal awards for the year ended April 30, 2023. Criteria: Uniform Guidance 2 CFR 200.512(a), Report Submission requires that each organization’s audit must be completed and the data collection form and reporting package submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For any 2023 submissions with fiscal periods ending between January 1, 2023 and September 30, 2023, the 2 CFR 200.512(a)(1) requirement for Single Audit report to be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report(s), is waived. These audits will be considered on time if they are submitted within nine months after the end of the audit period. Condition and Context: As the waiver noted above was applicable to the Village, the Single Audit reporting package for the Village’s fiscal year ended April 30, 2023 should have been submitted to the Federal Audit Clearinghouse by January 31, 2024. However, submission did not take place until December 16, 2024. Cause: The Village does not have sufficient controls in place over timely submission of the Single Audit reporting package. Effect or Potential Effect: The Single Audit reporting package was not received timely by the Federal Audit Clearinghouse. This could potentially impact future funding by federal agencies. Questioned Costs: None. Repeat Finding: No Recommendation: To ensure compliance with Federal regulations, we recommend the Village develop additional controls so all elements of the Single Audit reporting package are submitted timely. View of Responsible Officials: Management agrees with this finding. See corrective action plan.
Finding Number: 2024-002 Repeat Finding: No Type of Finding: Material Weakness in Internal Control and Material Noncompliance Description: Data Collection Form Late Filing Federal Programs: AL#93.568 - Low Income Home Energy Assistance Program - Award numbers: 58230003849, 58240004039 and 58930004002 Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Condition: The Organization did not submit the data collection form and reporting package for the year ended April 30, 2024 to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor's report or nine months after the end of the audit period. Cause: The submission of the data collection form was delayed due to insufficient audit preparation. The lack of readiness for the audit resulted in unforeseen complications, which ultimately caused the delay in completing the audit and submitting the required documentation. Effect: The Organization was not in compliance with audit submission requirements, resulting in material noncompliance and a material weakness in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Filing of Single Audit Reporting Package Federal Program – HUD insured mortgage under Section 213 of the National Housing Act Assistance Listing Number – 14.126 Significant Deficiency Category of Finding - Other Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition - The Cooperative did not submit the Single Audit Reporting Package for the year ended March 31, 2023 and 2022 within nine months after the end of the audit period (December 31, 2023 and 2022). Cause - The Single Audit Reporting website was updated in 2022 and 2023 and a new unique entity identification number was required to be created. The Cooperative did not file for a unique entity identification number in an appropriate time to submit the report. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Cooperative not qualifying for low-risk auditee status for the subsequent year’s single audit. Recommendation - We recommend the Cooperative develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Auditee’s comment - The Board of Directors will designate an individual to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. Status - Unresolved
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Assistance Listing Number, Federal Agency, and Program Name: Across all programs Federal Award Identification Number and Year: Across all programs Pass-through Entity – Various Finding Type – Material weakness in internal control over compliance Repeat Finding – N/A Criteria – Per 2 CFR 200.512 (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. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended March 31, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause – Activities related to a certain Federal grant were not accurately monitored or tracked to ensure proper reporting, which in turn caused a delay in closing the books and records in a timely manner. Effect – The data collection form was not submitted within the required time as required by 2 CFR 200.512. Recommendation – We recommend that the Organization maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – To enhance the efficiency and accuracy of financial reporting in a timely manner, the Organization will implement a detailed checklist and timeline for grant closeout procedures. The finance team will ensure expenditures meet the grant agreement schedule and follow the grant closeout guidelines. The procedures will be supported by a calendar reminder system for all critical milestones. This finding relates one legacy grant.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
Criteria: A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition: We noted that the Organization has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended March 31, 2024, within the stipulated nine months after the end of the audit period. Cause: The Organization has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Effect:The Organization is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended March 31, 2024. Recommendation:We recommend that the Organization incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the deadline for submission of the single audit reports to the Federal Audit Clearinghouse. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and the recommendation.Management will work diligently with its audit firm to ensure that future single audit reports are filed timely with the Federal Audit Clearinghouse.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
2024-005 – DATA COLLECTION FORM COMPLIANCE (11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS) Condition: The Foundation did not submit the Single Audit Reporting Package to the Federal Audit Clearinghouse prior to the December 31, 2024 deadline. Criteria: Based on requirements set forth by 2 CFR section 200.512(a), the Foundation is required to submit the Single Audit Reporting Package to the Federal Audit Clearinghouse by the earlier of thirty calendar days after receipt of the auditor's reports or nine months after the end of the audit period. Cause: The Foundation’s audit was not completed and submitted to the Federal Audit Clearinghouse prior to the deadline for the year ended March 31, 2024. Effect: The Foundation was not in compliance with the requirements of 2 CFR section 200.512(a) regarding the timely submission of the Single Audit Reporting Package to the Federal Audit Clearinghouse. The effect will not allow the Foundation to be considered a low-risk auditee for their next two annual Single Audits. Questioned Costs: N/A Recommendation: We recommend the Foundation complete and submit all future annual Single Audits to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: The fiscal year 2024 audit was delayed because we chose to select new auditors which lengthened the period of time to conclude the FY2024 engagement. Going forward, we will complete future Single Audits in a timely manner and to the Federal Audit Clearinghouse prior to the required deadline to ensure all compliance requirements are met.
Condition: The data collection form was not available for submission by December 31, 2024, which was nine months after the Organization’s year-end. Effect: Untimely filing of the data collection form could cause granting agencies to consider the Organization high-risk. Cause: Audit was not completed in time due to delays in reconciliation by management of certain account discrepancies in net assets and beneficial interests, in turn caused by overly complex accounting for the aforementioned balances. Criteria: Per CFR 200.512 related to report submission of the data collection form, "The audit must be completed and submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period." Recommendation: It is recommended that the Board of Directors and Management streamline processes related to accounting for net assets, investments, and beneficial interests, as well as work to simplify the accounting records to enable more clear and accurate presentation of these balances. Response: The Board and management will consult with the auditors to identify best practices to be performed to enhance the quality of the accounting processes. Note: This is a repeat finding.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Barrett Dewitt Housing Development Fund Company, Inc. March 31, 2024 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending March 31, 2025 and March 31, 2026. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form will be submitted as soon as possible. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Barrett Dewitt Apartments agrees with the finding and the auditor’s recommendations have been adopted.
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
2024-003 Non-Compliance Federal Program: Health Center Program Cluster – CFDA 93.224 & 93.527 Grants for Capital Development in Health Centers – CFDA 93.526 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: N/A (Direct Award) Repeat Finding: No Questioned Costs: None Criteria: Per 2 CFR §200.512(b)(1), the auditee must submit the reporting package, which includes the Data Collection Form, to the Federal Audit Clearinghouse (FAC) within the earlier of: • 30 calendar days after receipt of the auditor’s report, or • Nine months after the end of the audit period. Condition: During our audit of the fiscal year ended March 31, 2024, we noted that the auditee submitted its FY 2023 Data Collection Form to the FAC after the required due date. Cause: The late submission was due a delay in the completion of the FY 2023 financial statement audit due primarily to turnover in key accounting staff. Effect: Failure to submit the DCF within the required timeframe results in noncompliance with federal reporting requirements and could lead to increased federal oversight, potential restrictions on future funding, and impact the auditee’s compliance history with granting agencies. Recommendation: The Organization’s should implement controls and processes to ensure financial statement audits are prepared timely to allow for Data Collection Form submissions within the required timeframe. Response: Management concurs with the finding. The delay was caused by turnover in key accounting staff which resulted in delaying the financial statement audit. Management has since implemented a staffing plan ensure timely audits and DCF submission in future periods. Management believes these measures will prevent recurrence.
Filing of Single Audit Reporting Package Federal Program – HUD insured mortgage under Section 213 of the National Housing Act Assistance Listing Number – 14.126 Significant Deficiency Category of Finding - Other Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition - The Cooperative did not submit the Single Audit Reporting Package for the year ended March 31, 2023 and 2022 within nine months after the end of the audit period (December 31, 2023 and 2022). Cause - The Single Audit Reporting website was updated in 2022 and 2023 and a new unique entity identification number was required to be created. The Cooperative did not file for a unique entity identification number in an appropriate time to submit the report. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in the Cooperative not qualifying for low-risk auditee status for the subsequent year’s single audit. Recommendation - We recommend the Cooperative develop, document, and implement policies and procedures for timely submission of the Single Audit Reporting Package. Auditee’s comment - The Board of Directors will designate an individual to document financial statement preparation processes to ensure timely submission of the Single Audit Reporting Package. Status - Unresolved
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. HUD-specific guidelines also require timely submission of financial data via the Financial Data Schedule (FDS) in the Real Estate Assessment Center (REAC) as part of the compliance requirements for entities receiving federal assistance. Condition - The Authority did not submit its audited financial information for the fiscal year ended March 31, 2023, to the FAC or to HUD via the FDS by the required deadlines. Cause - The Authority’s ongoing transition to the Yardi software platform has impacted its capacity to generate comprehensive financial information and adhere to the expected audit timelines. Effect - The Authority is currently not meeting the reporting requirements mandated for federal awards. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Repeat Finding - This is a repeat of finding 2023-003 as reported in the prior year. Recommendation - The Authority should work closely with Yardi representatives to address specific challenges and expedite the resolution of any system integration issues. Management’s Response - (2) Finding 2024-002 (a) Comments on the finding and recommendation - The Authority agrees with the findings. However, the root of the issue is related to complications with the software conversion to Yardi. (b) Action taken - The Authority has replaced Yardi with PHA-Web for its accounting software. (c) Planned implementation date of corrective action - Completed on October 31, 2024.