Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Identification of The Federal Program: National Aeronautics and Space Administration Research and Development Cluster Assistance Listing No. 43.001 Criteria of Specific Requirement (Including Statutory, Regulatory, or Other Citation): 2 CFR 200.512 (a)(1) requires that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Bay Area Environmental Research Institute’s did not submit its’ audit report and SF-SAC form for the year ended December 31, 2023 before the due date of September 30, 2024. Cause: Due to a turnover of new management and staff, the Bay Area Environmental Research Institute was not able to complete the audit process before the due date of September 30, 2024. Effect or Potential Effect: Bay Area Environmental Research Institute is not in compliance with its federal grant agreements. Questioned Costs: None. Context: The previous management and staff had abruptly left the Organization. This left the new management and staff unable to complete the audit in a timely manner. Identification as a Repeat Finding, if Applicable: This is a repeat finding. Recommendation: I recommend that Bay Area Environmental Research Institute ensure that future audit reports and filing requirements be completed in a timely manner. Views of Responsible Officials: Management agrees with the finding and will implement corrective action for the audit fiscal year ending in 2024.
Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be complete, and the data collection form and the reporting package must 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, adjusted for any extension permitted by the Office of Management and Budget. The Foundation failed to meet the nine-month deadline. Condition: The audit, reporting package and data collection form for the year ended December 31, 2023, was not filed by the deadline of September 30, 2024, to the Federal Audit Clearinghouse. Cause: Turnover in key accounting personnel in December 2023 caused key accounts to not be reconciled timely and information requested for the audit difficult to find in a timely manner. Effect or potential effect: Delays in submission of audit reports, reporting packages and data collection forms raise concerns about the Foundation’s reliability in adhering to accounting and compliance requirements in a timely manner, potentially jeopardizing its ability to secure funding. Recommendation: We recommend that Foundation maintain competent accounting personnel which has the time and resources needed to ensure compliance with its reporting deadlines. Views of responsible officers: Management acknowledges this finding and will address remediation in the accompanying management’s corrective action plan in appendix A.
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
NONCOMPLAINCE – REPORT SUBMISSION Program Title/Federal Grantor/ALN: Foster Care Title IV-E U.S. Department of Health and Human Services Assistance Listing Number 93.658 Criteria In accordance with CFR section 200.512 of the Uniform Guidance, the audit must be completed, and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier). The cognizant agency for audit or oversight agency for audit (in the absence of a cognizant agency for audit) may authorize an extension when the nine-month timeframe would place an undue burden on the auditee. Condition The SF-SAC Single Audit Data Collection Form was not submitted to the Federal Audit Clearinghouse by the required deadline of September 30, 2023. Questioned Costs Not Applicable Proper Perspective The Organization is not incompliance with Uniform Guidance Effect The Organization is not in compliance with federal regulations and guidelines. There is no fiscal impact. Cause The organization did not obtain the UEI number in time to file the SF-SAC Single Audit Data Collection Form within the required time frame. Recommendation We recommend the Organization make efforts to meet the annual requirements in the future or request an extension to file. Views of Responsible Officials: ___X__ Agree _____ Disagree
Finding 2023-002 - U.S. Department of Housing and Urban Development, Supportive Housing for Persons with Disabilities (Section 811), Assistance Listing #14.181 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Change in management. Context: The annual audit was not completed by the due date of the required reporting package to the FAC. Questioned Costs: N/A Recommendation: We recommend the board of directors and management ensure that the audit and data collection forms are completed timely and the data collection form and required reporting package are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges that the data collection form for the year ended December 31, 2023 is past the required due date. The new management company will ensure the data collection forms are submitted electronically to the FAC each year.
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Federal Programs: Department of Health and Human Services, Health Center Program Cluster ALN 93.224 and 93.526 Condition/Criteria: Uniform Guidance 2 CFR 200.512(a) established the filing requirements for the submission of single audits to the federal audit clearing house. It states the single audit reporting package must be submitted 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first. Cause: Accounting department insufficiently staffed and lack of adequate technical support. Effect: Because the Organization’s financial statements were materially misstated, this resulted in late submission to the Federal Audit Clearinghouse the past two years. Repeat Finding: Yes Recommendation: The Organization should implement stronger processes and related internal controls surrounding financial reporting. It should address employee staffing and retention within the accounting department and evaluate opportunities to implement technology to streamline processes. Views of Responsible Officials: The Organization’s management agrees with the finding and has decided to outsource accounting to a firm that well versed in this specialized healthcare field.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Finding 2023-008 Late Issuance of 2023 Single Audit Reporting Package Type of Finding: Noncompliance Condition and Context: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2024 for the year ended December 31, 2023. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit. Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Questioned Costs: There were no questioned costs identified. Repeat Finding: This is not a repeat finding. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization retained a licensed CPA firm with significant expertise in financial reporting and single audit compliance. The CPA firm will work proactively with VOICES to ensure that all financial statements, schedules, and compliance documents are completed, reviewed, and filed well in advance of the reporting deadline.
Single Audit Submission Deadline Criteria or specific requirement: 2 CFR Section 200.512(a) requires the Data Collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Accordingly, the due date for the Single Audit submission for the year ended December 31, 2023, is September 30, 2024. Condition: The reporting package for the year ended December 31, 2023, was not submitted by the September 30, 2024, reporting deadline. Cause: The audit report on the financial statements for the year ended December 31, 2023, was issued subsequent to the September 30, 2024, deadline. Effect: The Organization is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended December 31, 2023. Views of responsible officials and planned corrective actions: The audit report on the financial statements for the year ended December 31, 2023, was issued on December 17, 2024. The Data Collection form and reporting package will be submitted within 30 days thereafter
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Organization did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Organization is not in compliance with 2 CFR 200.512(a). Cause: The Organization did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: N/A Recommendation: The Organization should combine its accounting and provided accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.