Criteria: 2 CFR 200.512(a) requires that the Single Audit reporting package and the data collection form be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Condition: The submission of the 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The delay was due to the auditor not completing the audit and issuing the reports by the required deadline. The auditee provided all necessary information and was prepared to submit the reporting package and data collection form on time. Effect: Late submission of the reporting package and data collection form may affect the entity’s eligibility for low-risk auditee status and could result in increased federal oversight or other administrative actions. However, since the delay was solely attributable to the auditor, this is not considered a compliance finding or internal control deficiency for the auditee. Questioned Costs: None. Identification of Repeat Findings: Not a repeat finding. Recommendation: We recommend the Organization continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of Responsible Officials: The Organization concurs with this finding and a response is included in the corrective action plan.
Current Year Findings Criteria: In accordance with 2 U.S. Code of Federal Regulation (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The federal reporting deadline for the Organization’s December 31, 2024 reporting package was September 30, 2025; however, the Organization did not issue its single audit reporting package until December 2025. Effect: Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Cause: The Organization did not have adequate procedures to ensure a timely filing process so that it can submit its single audit reporting package to the FAC no later than nine months after fiscal-year end. Recommendation: The organization should improve its financial reporting process so that it can submit its single audit reporting package to the FAC no later than nine months after the fiscal year end. Management Response: Refer to corrective action plan.
2024-002 The organization did not submit the reporting package. Criteria: In accordance with 2 CFR §200.512(a), the auditee must submit the data collection form and the reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. Cause: The delay in submission was due to a change in the Organization’s executive director during the fiscal year. The leadership transition resulted in changes to key administrative responsibilities and communication processes, which contributed to the delay in completing the submission. Effect: Failure to submit the reporting package by the required deadline constitutes noncompliance with the Uniform Guidance reporting requirements and may affect the Organization’s standing in federal compliance reporting. Continued delays could also impact future funding opportunities or result in additional oversight from granting agencies. Identification as a Repeat Finding: Not a repeat finding. Recommendation: We recommend that the Organization strengthen internal controls over the audit submission process to ensure timely filing with the Federal Audit Clearinghouse. This may include assigning responsibility for the submission to a specific staff member and developing a compliance calendar to monitor critical federal reporting deadlines, particularly during periods of leadership transition. Auditee Response and Corrective Action Plan: Management concurs with the finding. The Organization will update its year-end and audit procedures to designate a responsible party for monitoring and completing the FAC submission process. The Organization will also include the due date as part of its audit closing checklist to ensure future submissions are made timely.
2024-004 – Reporting Program: ALN# 47.070 = Computer and Information Science and Engineering Grant #: 2216614, 2122756, Grant Period: Year Ended December 31, 2024 Government Agency: National Science Foundation Criteria: Under 2 CFR 200.301 and 2 CFR 200.328, non-Federal entities must maintain documentation sufficient to demonstrate compliance with Federal reporting requirements, including performance and financial reporting. Per the requirements contained in 2 CFR 200.512 (a), the auditee is responsible for submitting the data collection form and the reporting package, including the auditors’ reports, within the earlier of 30 days after receipt of the auditors’ report or nine months after the end of the audit period to the federal audit clearinghouse. Condition: The Organization was unable to provide supporting documentation for the reports submitted to the Federal agency. Specifically, the Organization did not retain copies of the financial and performance reports, nor did it maintain documentation evidencing the data used to prepare those reports. The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year December 31, 2024 within nine months after the end of the audit period. Cause: The Organization’s document retention procedures are not sufficiently designed or implemented to ensure that required reporting documentation is retained in accordance with the Uniform Guidance. Account analyses were not performed in a timely manner throughout the year and this led to delays in the start of the audit process. Effect: The lack of adequate documentation increases the risk that: • Reports submitted to the funding agency may be inaccurate or incomplete. • Reporting errors may go undetected. • The Organization may be found noncompliance with Federal record retention requirements. The Organization is deficient in its submission of the required audit reporting package and data collection form. As such, the Organization is noncompliant with the reporting requirements. Questioned Costs: No questioned costs identified. Context: This sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: Yes Recommendation: We recommend that the Organization implement appropriate policies, procedures and controls to ensure that records are maintained in accordance with the applicable compliance requirements and to ensure that future submissions of the Uniform Guidance reports are filed timely. Views of Responsible Officials: See management corrective action plan attached.
Criteria: Per 2 CFR §200.512, auditees must submit the reporting package, including the Single Audit Report, to the Federal Audit Clearinghouse (FAC) no later than the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. For the fiscal year ended December 31, 2023, the submission due date was September 30, 2024. Condition: Instituto Para El Desarrollo Socio Economico y de Vivienda de P.R., Inc. submitted the Single Audit Report for the fiscal year ended December 31, 2023, to the FAC on February 27, 2025. This was 150 days past the required due date. Cause: Management did not have adequate procedures in place to ensure timely completion and submission of the Single Audit Report to the FAC. Effect: Late submission of the Single Audit Report places the entity in noncompliance with federal requirements and may impact the organization’s ability to receive future federal funding. Federal agencies rely on timely audit reporting to assess compliance, financial condition, and internal controls of recipients. Questioned Costs: None. Recommendation: We recommend that Instituto Para El Desarrollo Socio Economico y de Vivienda de P.R., Inc. establish and implement monitoring procedures to ensure that all future Single Audit Reports are prepared and submitted to the FAC by the required due date. This should include assigning responsibility to specific personnel, maintaining a compliance calendar, and coordinating with auditors well in advance of deadlines. Management’s Response (unaudited): Management acknowledges the late filing in submission of the December 31, 2023. Single Audit Report. The delay was due to accounting staff delays in receiving and processing the required year end information. Instituto Para El Desarrollo Socio Economico y de Vivienda de P.R., Inc. has taken corrective action by implementing a compliance calendar with key reporting deadlines, assigning responsibility to the Accounting Manager, and scheduling earlier engagement with external accountants and the independent auditors to prevent future in the future.
Criteria – Uniform Guidance (2 CFR §200.512) requires that auditees submit the Single Audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition and Description – The Organization did not submit its Single Audit reporting package to the Federal Audit Clearinghouse within the nine-month deadline required by Uniform Guidance. The package, which includes the SEFA, Data Collection Form, audit report, summary of prior audit findings, and corrective action plan, was filed after the due date. Questioned Costs – None. Cause/Effect – Due to changes in the accounting personnel during the year, the books were not closed in a timely manner, and various adjustments were made to the general ledger in conjunction of the audit which resulted in delay in completion of the report. Untimely filing resulted in noncompliance with Uniform Guidance reporting requirements and potential federal oversight concerns.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2024 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Finding 2024-01 Finding Resolution Status: Resolved Condition: The auditee did not submit the required reporting package, including the audited financial statements and Data Collection Form (SF-SAC), to the Federal Audit Clearinghouse within nine months after the end of the fiscal year, as required by 2 CFR § 200.512(a). 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 reporting package to the FAC no later than nine months after the end of the audit period. Timely submission ensures transparency and allows federal agencies to evaluate compliance and financial integrity. Cause: The delay in submission was due to internal administrative oversight and lack of a formalized deadline monitoring process for federal reporting obligations. Effect or Potential Effect: Failure to submit the reporting package in a timely manner constitutes noncompliance with Uniform Guidance requirements. This may affect the entity’s eligibility for future federal funding and could result in sanctions or increased oversight by funding agencies. Questioned costs: None. This finding relates to reporting noncompliance and not to disallowed costs. Recommendations: We recommend that the auditee implement a formal compliance calendar or tracking system to monitor federal reporting deadlines. Management should designate a responsible individual to ensure that all reporting packages are submitted on time in accordance with Uniform Guidance requirements. Reporting views of responsible officials: Management agrees with the finding. The delay was unintentional and due to internal miscommunication. The Organization has since created a compliance calendar and assigned the Finance Director to oversee federal reporting compliance to ensure timely submissions in the future. Concur or do not concur with this finding: Concur.
Late Single Audit Submission Condition: The County submitted the required 2023 reporting package and data collection form to the Federal Audit Clearinghouse after the required deadline. Criteria: 2 CFR § 200.512(a) requires that the auditee submit the data collection form and the reporting package to the 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. Cause: The County’s 2023 audit was completed in July 2025 after the reporting deadline. Effect: As a result, the Board is out compliance with the statute. Recommendation: We recommend Renville County implement procedures to ensure timely submission of all future reporting packages to the FAC, including calendar reminders and assignment of submission responsibility to specific personnel. Management Response: The County acknowledges the finding. Updated Progress Since Prior Year: The 2024 submission will be completed earlier than 2023.
2024-004: Late Submission Program Information: Funding Agency: All federal funding agencies listed on the SEFA Title: All federal programs listed on the SEFA AL Number: All federal programs listed on the SEFA Award year and number: All federal programs listed on the SEFA Criteria - 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a), the State Single Audit Guidelines require the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition - The fiscal year audit and reporting package is being submitted after the required due date. Context - We reviewed the audit submission date in comparison to the required due date. Questioned Costs - None Effect- There is potential for suspension or cessation of federal funding Cause - There was a delay in receiving the necessary approval to finalize the audit and submit the reporting package to the Federal Audit Clearinghouse. Recommendation - We recommend that City staff develop a process that ensures the review, approval, and submission of the reporting package prior to the due date.
Compliance with Reporting Requirements Information on Federal Program: U.S. Department of Housing and Urban Development CDBG-Entitlement/Special Purpose Grants Cluster, COVID-19 CDBG-CV Assistance Listing number 14.218, passed through New York State Housing Trust Fund Corporation. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the December 31, 2024, reporting package deadline was September 30, 2025. Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearinghouse. Statement of Cause: The audit of the financial statements and Single Audit was not able to be completed prior to the submission deadline. Delays in obtaining information related to testing for the major program was the most significant contributing factor. Statement of Effect: The Foundation was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: The Foundation has not previously had a financial statement audit or single audit. This caused delays in the process as additional considerations were necessary. Additionally, due to the nature of the major program, there was a significant volume of information accumulated for determining distribution of the funds. While most of this information was centrally located, some items requested for testing needed to be obtained from outside of that central location which caused delays in the process. Recommendation: We recommend management review policies and procedures to ensure timely and accurate information is available in order to complete the audit process timely. Views of responsible officials and planned corrective actions: Management will ensure that the single audit and all necessary addendums and reports are filed on time.
Criteria: Pursuant to 2 CFR 200.512(a) of the Uniform Guidance, the auditee is responsible for submitting its data collection form and reporting package, including the auditors’ reports within the earlier of 30 days after receipt of the auditors’ reports or nine months after the end of the audit period to the Federal Audit Clearinghouse. Condition, Context, Cause and Effect: The single audit of the Organization’s federal awards for the year ended December 31, 2024 was not completed within the nine months following the period-end and as a result, the Organization did not submit its single audit reporting package within the required timeframe. As such, the Organization did not comply with the aforementioned regulatory requirements. The delay in the issuance of the single audit report for the year ended December 31, 2024 was due to a delay in finalization of the audit of the Organization’s 2024 consolidated financial statements. Recommendation: We recommend that the Organization enhance its closing and reporting process to ensure the Uniform Guidance audit procedures will be completed by the aforementioned deadline. Views of Responsible Officials and Planned Corrective Action: Management refers the reader to the separately provided Corrective Action Plan for its remediation.
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: Yes - 2024-001 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.
Criteria: According to 2 CFR 200.512, the Single Audit report must be submitted to the Federal Audit Clearinghouse within 30 days of the completion of the audit, but no later than nine months after the end of the audit period. The failure to comply with this requirement constitutes noncompliance with federal regulations. Condition: During our audit of the Center for the year ending December 31, 2024, it was noted that the Uniform Guidance report, specifically the Single Audit report, was not filed within the required time frame. The report, which was due on September 30, 2025, was submitted on January 29, 2026. Cause: The late filing of the Uniform Guidance report was due to the Chief Financial Officer resigning to pursue another opportunity. The individual hired to succeed them was only able to serve for three months before having to step down due to urgent family matters. This abrupt leadership transition, compounded by the severe shortage of experienced healthcare executives in our community—one deeply affected by the opioid crisis, created significant operational challenges. Effect: The late submission of the report resulted in noncompliance with federal reporting requirements under the Uniform Guidance, which could have implications for future funding, as well as increased risk of audit scrutiny. This delay also impacted the timeliness of the Federal Audit Clearinghouse’s ability to review and process the report, potentially delaying subsequent funding releases or audits. Recommendation: We recommend that the Center implement stronger internal controls to ensure that reporting deadlines are effectively monitored and met. This may include: - Developing and maintaining a reporting calendar with clearly defined deadlines for financial reporting. - Assigning responsibility for tracking and ensuring timely submission of reports. Additionally, we suggest that the organization conduct a root cause analysis to address any underlying issues and implement corrective actions to prevent future delays. Management Response: Management agrees with the finding and will implement processes to mitigate the risk of future late file reports.
Criteria or specific requirement (including statutory, regulatory, or other citation): In accordance with 2 CFR 200.512, the City is required to complete and submit the data collection form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition and context: The City did not obtain an independent audit within the required period for submission. Cause: Lack of internal controls to ensure that an independent audit was completed timely. Effect or potential effect: The City did not comply with the requirements of 2 CFR 200.512. Identification as a repeat finding, if applicable: This is a repeat finding from the prior year. Recommendation: The City should develop a course of action to ensure that future single audit reports are completed and submitted to the Federal Audit Clearinghouse in accordance with the requirements of 2 CFR 200.512. Views of responsible officials: As noted in the corrective action plan, management agrees with this finding.
ALL No. 10.523 Centers of Excellence at 1890 Institutions Significant Deficiency and Noncompliance Over Reporting Repeat Finding: No Condition: The Foundation’s single audit report and the data collection form were not completed within nine months after the end of the audit period. Criteria: Per 2 CFR 200.512: Report Submission. (a) General. (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. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day; and (2) Unless restricted by federal statutes or regulations, the auditee must make copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: In 2024, the Foundation did not complete the single audit report and submit the required data collection form within the nine-month timeframe due to delays in compiling necessary financial information and finalizing supporting documentation. Effect: Failure to submit the reporting package and data collection form within the required timeframe results in non-compliance with the Uniform Guidance reporting requirements. Questioned Costs: None. Recommendation: We recommend that the Foundation creates policies and procedures to ensure that audits are started and completed in a timely fashion so the reporting package submission to the federal government can be made in accordance with federal guidelines. We also recommend that individuals responsible for administering federal assistance programs with the Foundation receive training in grant administration. Auditee Response and Corrective Action Plan: Refer to management’s corrective action plans. Auditor’s Conclusion: Finding remains as stated.
CRITERIA: According to Uniform Guidance Requirements (2 CFR 200.512), the audit, the data collection form, and the reporting package must be submitted within thirty (30) calendar days after the auditee receives the auditor’s report or nine (9) months after the end of the audit period (whichever is earlier). CONDITION: The Organization did not submit the audit reporting package within the time-frame required by (2 CFR 200.512). CAUSE: The Organization engaged our firm on October 6, 2025 to perform the audit, which was subsequent to the nine (9) month filing requirement. EFFECT: Failure to submit the audit report in a timely manner could result in noncompliance with Federal requirements and potential impact on current or future grant funding. RECOMMENDATION: We recommend that management implement procedures to ensure timely completion of the audit engagement. MANAGEMENT’S RESPONSE: See management’s corrective action plan on page 17.
Finding 2024-002 Single Audit Report Filed Late Condition: The audited financial statements were not submitted to the Federal Audit Clearinghouse by the due date of September 30, 2025. Questioned Costs: None Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within a fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Cause: The late filing of the 2023 audit report led to a delayed start for the 2024 audit. As a result, the subsequent audit processes for the year ended December 31, 2024, were impacted, causing the filing for that audit to also be late. Effect: The Commission was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Recommendation: We recommend the Commission establish a timely process to ensure completion of the audit by September 30 of each year. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Finding No. 2024-001: Current Year Reporting Package and Data Collection Not Filed Timely a. The Mount St. James Housing Development Fund Company, Inc. December 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 December 31, 2025 and December 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: The Mount St. James Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2024-002: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Mount St. James Housing Development Fund Company, Inc. December 31, 2023 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 December 31, 2024 and December 31, 2025. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 6 days 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 was submitted on May 17, 2024. 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: The Mount St. James Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Finding 2024-001 Material Weakness and Non-compliance U.S. Department of Housing and Urban Development - Community Development Block Grants/Entitlement Grants AL# 14.218 City of Akron, SC2024-000202, Grant period 1/1/24-12/31/24 L - Reporting 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(s), or nine months after the end of the audit period. Condition: The submission of the December 31, 2024 single audit reporting package should have been submitted by September 30, 2025. Cause: The single audit was not completed by September 30, 2025 due to an incorrect determination of audit requirements. Effect: Late completion of the single audit and late filing of the data collection form Questioned Costs: None Context/ Sampling: N/A Repeat Finding: No Recommendation: The Organization should establish procedures to ensure that audit requirements are properly determined and that the audit is completed timely. View of Responsible Officials: Management agrees with the finding and has prepared a corrective action plan to have future audits completed by the due date.
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Criteria: 2 CFR §200.512(a)(1) requires a non-federal entity that expends federal awards of $750,000 or more in a fiscal year to submit a reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditor's report or nine months after the end of the audit period. Condition: The District did not prepare and submit its Data Collection Form and Reporting Package for the year ended December 31, 2024 to the Federal Audit Clearinghouse by the due date of September 30, 2025. Cause: The District was without its Chief Executive Officer for most of the fiscal year 2025. The Chief Financial Officer was performing both duties and was not able to timely reconcile general ledger and produce the financial statements. Accordingly, the District’s general ledger for the year December 31, 2024 was not closed out in a timely manner. Effect: The District’s Data Collection Form and Reporting Package for the year ended December 31, 2024 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement a formal timeline for all aspects of the single audit process to include developing a written plan with defined responsibilities and target dates for each task in the event of a key management personnel departure.
Federal agency name: U.S. National Science Foundation, U.S. Department of Commerce & National Aeronautics and Space Administration Federal program title: Geosciences, Computer and Information Science and Engineering, Office of Integrative Activities, NOAA – Cooperative Institute & National Aeronautics and Space Administration AL No.: 47.050, 47.070, 47.083, 11.432 & 43.001 Federal Award Identification No. & Award Period: EAR-1849458 (05/21/2019 - 07/21/2026), EAR-2012893 (07/17/2020 – 07/22/2024), EAR-2244446 (03/01/2023 – 02/28/2026), EAR-2322510 (11/15/2023 – 10/31/2026), EAR-2121108 (10/01/2022 – 09/30/2024), OAC-2209833 (01/01/2023 – 12/31/2026), OAC-1835592 (01/01/2019 – 12/31/2024), OAC-1835818 (10/01/2018 – 09/30/2024), OAC-2103780 (10/01/2021 – 09/30/2026), OAC-2118329 (10/01/2021 – 09/30/2026), OAC-2320979 (01/01/2024 – 12/31/2027), OAC-2410992 (09/01/2024 – 08/31/2026), OIA-1937099 (09/01/2020 – 08/31/2024), A22NWS4320003 (08/01/2022 – 07/25/2025, 08/01/2022 – 07/25/2025, 04/01/2023 – 03/31/2024, 06/01/2023 – 05/31/2024, 06/01/2023 – 05/31/2025, 06/01/2023 – 05/31/2026, 06/01/2023 – 05/31/2025, 04/01/2024 – 03/31/2026, 07/01/2024 – 06/30/2025, 07/01/2024 – 06/30/2026, 07/01/2024 – 06/30/2025) & 80NSSC22k0965 (04/22/2022 – 04/24/2025) Pass Through Entity: University of Alabama & Ohio State University MW2024-001 REPORTING - DCF Material Weakness Criteria 2 CFR Section 200.512(a) requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of thirty calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition Due to the delay in financial close of CUAHSI’s books and records, a federal single audit for fiscal year 2024 was not performed in a timely manner and the DCF was not submitted by its due date of September 30, 2025. The UG requires the reporting package and DCF to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor (February 10, 2026) or nine months after CUAHSI’s year end (September 30, 2025).Cause & Context CUAHSI did not have effective controls in place to allow for a timely year-end closing. This caused significant auditor delays which resulted in CUAHSI’s inability to meet the filing requirements under the UG. Effect CUAHSI noncompliance could result in financial or programmatic consequences to CUAHSI. Questioned Costs None Prior Year Audit Finding Yes, previously reported as MW2023-001. Recommendation Management should implement policies to ensure timely financial reporting and ensure the timely completion of an audit. View of Responsible Official and Planned Corrective Action See accompanying Corrective Action Plan.
Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition: PCRI did not electronically submit its December 31, 2024 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: PCRI’s 2024 accounting records were not adequately closed in a timely manner. Effect: PCRI did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs. Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines.
Section III - Federal Award Findings and Questioned Costs (2 CFR 200.516(a)) (Continued) Finding 2024-002: Late Submission of Audit Report to the Federal Audit Clearinghouse (Significant Deficiency) Federal Programs: All Federal programs Criteria: The Uniform Guidance, specifically 2 CFR 200.512(a), establishes the filing requirements for the submission of single audits to the Federal audit clearing house and indicates that the single audit reporting package must be submitted 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first. Condition: The single audit reporting package for ICMEC December 31, 2023 year-end audit was due to the Federal audit clearinghouse by September 30, 2024. However, the data collection form was submitted on February 24, 2025. Cause: During the 2023 audit process, fieldwork timelines had to be extended to accommodate the time ICMEC needed to ensure that all schedules were properly reconciled and supported, which caused delays in the audit completion. As a result, the 2023 auditor's report(s) were dated January 30, 2025. Effect or Potential Effect: Not timely filing the single audit reporting package is indicative of timeliness issues with the audit process. Questioned Costs: None noted. Context: As a result of delays in the completion of the 2023 audit, the single audit reporting package for the year ended December 31, 2023, was not submitted timely. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management implement procedures and control processes to ensure that future audits are completed timely so that the single audit reporting package is submitted by the appropriate deadline of either 30 days after the date of the auditor's report(s) or 9 months after the end of the fiscal year, whichever comes first.
Criteria: In accordance with 2 CFR section 200.512(a), the Single Audit reporting package and data collection form is required to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. Condition: The Single Audit reporting package for the year ending December 31, 2024 was submitted in February 2026. Cause: The delay resulted from a misunderstanding regarding the timing of Single Audit requirements. Management initially believed the audit should be performed in the fiscal year in which the funds were received (FY 2025). Upon further review, management determined that the Single Audit was required in the fiscal year in which the federal funds were expended (FY 2024), resulting in the reporting package being submitted after the required filing deadline. Effect: The Single Audit reporting package was filed beyond the filing requirement. Recomendation: We recommend that the Organization review its Federal expenditures at a point in time that allows for the Single Audit to be completed and submitted in accordance with the filing requirements. View of Responsible Officals: Management agrees with this recommendation and will develop procedures to monitor and ensure compliance with the required filing requirements.
Late Reporting (Significant Deficiency) Program Information: All programs Criteria: Non-federal entities must follow the compliance audit standards set forth in 2 CFR 200.500 through 521, which states that any non-federal entity that expends $750,000 or more during the nonfederal entity's fiscal year in federal and state awards must have a compliance audit conducted for that year. Per 2 CFR 200.512, the audit must be completed and the reporting package and data collection form must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors' report, or nine months after the end of the audit period. Ohio Alliance of Boys & Girls Clubs, Inc. and Boys & Girls Clubs in Ohio, Inc. Schedule of Findings and Questioned Costs For the Year Ended December 31, 2024 34 Condition: The Organization did not file its single audit report by the required deadline. Cause: Insufficient internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the reporting requirements outlined in the agreement and in 2 CFR 200.500 through 521. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of future single audits. Views of Responsible Officials: Management agrees with the finding and the auditors’ recommendation. See Corrective Action Plan at the end of the report.
Finding 2024-001 Criteria Management is responsible for timely and accurate financial reporting and submission of the audit report to the State of New Jersey and submission of the single audit report and data collection form to the federal audit clearinghouse within nine months of year end as per 2 CFR Part 200.512. Condition Delays and inaccuracies in reconciliations, adjustments, and year-end close procedures, resulting in the late completion of the annual audit and untimely filing of the single audit data collection form. These issues were compounded by deficiencies in internal controls over financial reporting, including a lack of review for budget to actual reporting—where budget activity was recorded as transactional rather than following a structured budget process—insufficient oversight of the cash to accrual process, inadequate review of general journal adjustments, and weak controls over grant reporting, including incomplete reconciliation of grant expenses to the general ledger. Collectively, these deficiencies increase the risk of material misstatements, non-compliance with grantor requirements, and limit management’s ability to make informed financial decisions. Cause Turnover in key finance staff and management positions occurred at year end impacting the year-end reconciliation and close processes. Effect Delays in completing various reconciliations, year-end close process, and audit submissions to the State of New Jersey and federal audit clearinghouse. Preliminary account balances were also materially misstated requiring multiple audit adjustments. Recommendation We recommend that the Agency review its general ledger system to determine if a system exists that is more aligned with the Agency’s basis of accounting and accounting needs. Additionally, we recommend that all activity, journal entries, and any correcting adjustments be recorded to the general ledger using the accrual basis at the time of the transaction, which will allow for a timely completion of reconciliations and the year-end close process. We also recommend that the Agency look to hire a qualified accounting professional that can keep the books and records up to date on a monthly basis and provide adequate review of general journal transactions. Management’s Response Management has reviewed the finding above and will complete a corrective action plan within 45 days of the report.
Finding Number: 2024-001 Repeat Finding: Yes Type of Finding: Material Weakness in Internal Control over Financial Reporting Description: Internal Controls over Financial Reporting and Late Filing of Data Collection Form Condition: During the audit, Wipfli noted that not all accounts were consistently reconciled on a timely basis and there is no indication that adjusting journal entries are consistently reviewed by someone other than the preparer. Based on the lack of internal controls over account reconciliations and adjusting journal entries during 2024, a material weakness exists in Kankakee County Community Services, Inc.'s internal controls over financial reporting and the preparation of the financial statements in accordance with accounting principles generally accepted in the United States (GAAP). Due to the issues described above, the audit was delayed and as a result, the 2024 data collection form and audit reporting package was not submitted to the Federal Audit Clearinghouse in a timely manner. Criteria: Internal controls are effective if they are properly designed and implemented to prevent or detect account misstatements prior to the audit. The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The internal controls of the Organization were not effective in preventing or detecting misstatements in a timely manner. The 2024 audit was not completed prior to the due date. Effect: As a result of the financial reporting matter identified in the condition paragraph, a material weakness exists in the Organization's internal controls over financial reporting. The Organization was also not in compliance with audit submission requirements, resulting in a nonmaterial noncompliance. Recommendation: We recommend the Organization implement procedures, such as timely reconciling of accounts and review of all reconciliations and adjusting journal entries by someone other than the preparer, to provide sufficient internal control over financial reporting so all necessary transactions are recorded in accordance with GAAP. This will ensure timely completion of the audit and submission of the audit package to the Federal Audit Clearinghouse. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan. Finding Number: 2024-001 represents a material weakness in internal control over compliance with Kankakee County Community Services, Inc.'s major federal program and material non-compliance with the cash management and reporting requirements of the major federal program. Repeat Federal Award Finding: No Questioned Costs: None Major Program: AL#93.568 Low-Income Home Energy Assistance Program
Finding No. 2024-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. Liberty Georgian Arms HDFC, Inc. December 31, 2023 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 December 31, 2024 and December 31, 2025. This designation will require the auditor to audit at least 40% of the project’s programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse late. Management made multiple attempts to follow up with the prior CPA firm to ensure timely completion of an audit. Responses from CPA firm were significantly delayed, often requiring multiple follow-ups before action was taken. The form was submitted on January 15, 2026. 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: Liberty Georgian Arms HDFC, Inc. agrees with the finding and the auditor’s recommendations have been adopted. Management has since engaged a new CPA firm to perform audit services.
Finding No. 2024-002: Current Year Reporting Package and Data Collection Not Filed Timely a. Liberty Georgian Arms HDFC, Inc. December 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 December 31, 2025 and December 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 not submitted to the Federal Audit Clearinghouse because the 2023 audit was completed in October 2025, which is after a deadline for the 2024 reporting package filing of September 30, 2025. Prior year late submissionautomatically resulted in current year late submission. 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: Liberty Georgian Arms HDFC, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
Noncompliance – Reporting Compliance Requirement: Reporting (L) Criteria: Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition: The data collection form for the audit year December 31, 2024 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause: Due to personnel turnover and new programming, there were delays in closing the 2024 books as well as delays in completing the audit. Effect: By not submitting information the Federal Audit Clearing House on a timely basis, the Organization may be subject to additional scrutiny by its funders. Questioned Costs: None noted. Context: The data collection form for the year ended December 31, 2024 should have been submitted to the Federal Audit Clearinghouse by September 30, 2025. Recommendation: We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period, including reaching out to grant administrators early in the year to request a program specific audit. Management’s Response: Management concurs with the finding, see Corrective Action Plan.
Program: Direct Appropriation - Special Olympics Education Program Criteria: In accordance with 2 CFR § 200.512(a), the audit must be completed and the reporting package, which includes the Data Collection Form (SF-SAC), must be submitted to the 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. Condition: The Organization did not submit the reporting package and the Data Collection Form to the Federal Audit Clearinghouse for the fiscal year ended December 31, 2024, until after the regulatory deadline of September 30, 2025. Questioned costs: None Context: The finding is a result of observation and inquiry with Organization management. Effect: The Organization is in noncompliance with federal reporting requirements. This late filing automatically disqualifies the Organization from being considered a "low-risk auditee" for the next two audit years under 2 CFR § 200.520, which will likely increase future audit costs and the volume of testing required. Cause: The delay was a direct result of the audit being unable to be completed timely due to delays in audit documentation being provided. Recommendation: The Organization should review internal controls and implement necessary procedures to ensure that accounting processes are completed timely so the audit can be completed within the parameters of the due date. Views of the Responsible Officials and Planned Corrective Action: The Organization has hired additional accounting department staff to get the accounting department up-to-date. A third party consulting firm was contracted to provide an assessment of internal accounting and management policies, procedures and responsibility to assist in identifying improvements and efficiencies.
ALN 14.251 and ALN 21.027 Finding #2024‐007 Regulatory Deadline for Submission of Schedule of Expenditures of Federal Awards Repeat Finding: No Condition: The Organization did not submit its SEFA and reporting package to the FAC within the required nine‐month deadline. For the year ended December 31, 2024, the reporting package was due by September 30, 2025, but was not submitted by the required deadline. Criteria: Per 2 CFR 200.512(a), the auditee must submit the reporting package, which includes the financial statements, schedule of expenditures of federal awards (SEFA), and the auditor’s reports, 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 auditee’s fiscal year end. Timely submission is a condition of receiving and maintaining federal awards. Cause: The delay occurred because the Organization did not have adequate procedures in place to ensure timely preparation and submission of the SEFA and reporting package in accordance with Uniform Guidance deadlines. Effect: Failure to submit the SEFA and reporting package timely constitutes noncompliance with Uniform Guidance reporting requirements. This increases the risk that federal oversight agencies may delay or restrict future funding, and may affect the Organization’s risk classification under 2 CFR 200.520. Questioned Costs: None noted. Perspective Information: The condition noted applied to the reporting package for the year ended December 31, 2024, and represents systemic noncompliance with the Uniform Guidance submission requirements. Recommendation: We recommend that the Organization implement procedures to ensure timely completion and submission of the SEFA and reporting package to the FAC within the nine‐month deadline. This should include assignment of responsibility, a compliance calendar, and oversight by management or the governing body. Reporting Views of Responsible Officials: The Organization agrees with the finding. The Organization engaged a firm to perform the audit with the intent of completing and submitting the audit within the requirement timeframe. Due to unforeseen issues, the completion of the audit was delayed. Procedures are being put into place to ensure the audit commences earlier so the federal submission can be completed timely
Finding 2024-006 – DCF Audit Submission Federal Reporting Requirement: Uniform Guidance – Subpart F Reporting Requirements Type of Finding: Significant Deficiency in Internal Control Over Compliance Noncompliance with Federal Reporting Requirements No Questioned Costs Criteria: Under 2 CFR 200.512(a), the auditee must submit the reporting package and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) no later than the earlier of: 30 calendar days after receipt of the auditor’s report(s), or Nine months after the end of the audit period. Further, 2 CFR 200.303 requires the Organization to establish and maintain effective internal control over Federal awards to provide reasonable assurance that the entity complies with Federal statutes, regulations, and the terms and conditions of Federal awards. Effective internal control includes procedures to monitor compliance with required reporting deadlines. Condition: The Organization did not submit the reporting package and Data Collection Form (DCF) for the year ended December 31, 2023 within the timeframe required by 2 CFR 200.512(a). The reporting package was due no later than September 30, 2024 (nine months after fiscal year-end). The Organization submitted the reporting package to the Federal Audit Clearinghouse (FAC) on March 15, 2025, which was 166 days after the required deadline. Cause: The Organization did not have adequate procedures in place to monitor and ensure timely submission of the reporting package and Data Collection Form. In addition, broader financial reporting control deficiencies contributed to delays in completing the audit process, which affected the timeliness of submission. Effect or Potential Effect: Failure to submit the reporting package and Data Collection Form timely constitutes noncompliance with Uniform Guidance reporting requirements. Late submission delays Federal oversight and public transparency of audit results and increases the risk of heightened Federal scrutiny or potential funding restrictions. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management implement procedures to ensure timely submission of the reporting package and Data Collection Form. Such procedures should include: Establishing a formal compliance calendar with assigned responsibility; Monitoring audit progress against statutory deadlines; and Addressing underlying financial reporting control deficiencies that impact audit completion timelines. Views of Responsible Officials and Planned Corrective Action: Management acknowledged that the prior year reporting package and Data Collection Form were not submitted within the required timeframe. Management indicated that procedures will be implemented to monitor deadlines and improve the timeliness of financial reporting and audit completion going forward.
Finding 2024-001 – Late Audit Requirement Reporting Type of Finding Material Weakness Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Condition: The Organization’s financial information for the year ended December 31, 2024 was not finalized in a timely manner. The Organization’s data collection form and reporting package were finalized in January 2026, which was after the reporting requirement for the 2024 period. Cause: The Organization had been unaware of the audit requirement and completed its first audit for the period of March 2021 through December 2023 in July 2025. The 2023 audit identified a finding related to the accounting and reimbursements of the Award. The Organization implemented changes to address the issues related to the finding, which required additional time to prepare for the 2024 audit. Effect: Failure to timely submit reports results in noncompliance with reporting requirements. Questioned Costs: None Context: The Organization’s financial information was not finalized until January 2026, which was after each period’s reporting requirement. Identification as a Repeat Finding: See finding 2023-001 included in the Summary of Prior Audit Findings. Recommendation: In preparing for future audits, the Organization should be more diligent in preparing accurate and timely financial information to ensure the audit is complete and the data collection form and reporting package can be submitted prior to its deadline. Management Response: Management concurs with audit recommendation. See Management’s Corrective Action Plan.
Finding 2024-004 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate, CFDA #14.135 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: Limited available cash flow. Context : A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended December 31, 2022, an audit was performed under the Uniform Guidance and the data collection form was submitted January 17,2024 which is after the due date of September 30, 2023. For the year ended December 31, 2023, an audit was performed under the Uniform Guidance and the data collection form was submitted December 29, 2025 which is after the due date of September 30, 2024. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended December 31, 2022 and 2023 were submitted late. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits.
Finding 2024-001 - U.S. Department of Housing and Urban Development: HOME Investment Partnerships Program, Assistance Listing #14.239 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending December 31, 2023. 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. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit performed under Uniform Guidance for the year ending December 31, 2023. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the year ending December 31, 2023 and 2022, however, the data collection form was not submitted to the FAC within the required due dates for the years ending December 31, 2023 and 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the year ended December 31, 2023 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending December 31, 2023 was submitted to the FAC on August 27, 2025.
FINDING 2024-001: DELINQUENT AUDIT REPORT Condition and Criteria: In accordance with 2 CFR 200.512(a), auditees must submit the completed Single Audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors' report or nine months after the end of the auditee’s fiscal year. The audit for the current year ended December 31, 2024 was not submitted to the Federal Audit Clearinghouse within the statutory deadline. Cause: The delay in submission resulted from a change in key financial reporting personnel during the audit period. The transition led to gaps in institutional knowledge and challenges in coordinating audit requests, ultimately impacting the timely completion and submission of the Single Audit reporting package. Effect or Potential Effect: Submission of the audited financial statements and auditors' reports to the Federal Audit Clearinghouse may be delinquent resulting in the Organization not qualifying as a low-risk auditee and being subject to more stringent audit requirements. Recommendation: We recommend the Organization implement a formal transition plan when financial staff changes occur to ensure the accounting records and information pertaining to the audit process are finalized and made available to the auditors to allow adequate time to complete the audit prior to the statutory deadline.
CRITERIA: According to the Uniform Guidance Requirements (2 CFR 200.512), the audit, the data collection form, and the reporting package must be submitted within thirty (30) calendar days after the auditee receives the auditor’s report or nine (9) months after the end of the audit period (whichever is earlier). CONDITION: LCCF did not submit the audit reporting package within the time-frame required by the Uniform Guidance (due by September 30, 2025). CAUSE: This fiscal year was the first year LCCF qualified for a Single Audit and they did not provide audit-ready financial statements on a timely basis. EFFECT: Failure to submit the audit report in a timely manner could result in noncompliance with federal requirements and has potential impact on current or future federal grant funding. RECOMMENDATION: LCCF should implement procedures to ensure timely completion of the audit engagement. MANAGEMENT’S RESPONSE: LCCF has implemented administrative procedures to ensure the independent audit firm is engaged on timely basis including filing of all required reports.
I noted that the AKNWRC did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the AKNWRC must submit their audit within 9 months of their fiscal year end. There were no questioned costs. Final accounting adjustments were not made timely in order to complete the audit in a timely manner. Management will ensure their 2025 audit preparation will be performed timely and will be submitting it well within the required 9 month timeframe.Audit was late. Context is not applicable. Management has already started work on their 2025 audit and will be submitting it within the required 9 month timeframe. this was a repeat finding. It was previously reported as Finding 2023-002.
2024-003: Late Submission Program Information: Funding Agency: All federal and state funding agencies listed on the schedules Title: All federal and state programs listed on the schedules AL Number: All federal and state programs listed on the schedules Award year and number: All federal and state programs listed on the schedules Criteria - 2 CFR section 200.512(a) and by reference to 2 CFR section 200.512(a) require the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Condition - The fiscal year audit and reporting package is being submitted after the required due date. Context - We reviewed the audit submission date in comparison to the required due date. Questioned Costs - None Effect- There is potential for suspension or cessation of federal and state funding Cause - There was a delay in receiving the necessary approval to finalize the audit and submit the reporting package to the Federal Audit Clearinghouse. Recommendation - We recommend that the District develop policies and procedures to ensure that District records are ready for audit and supported by adequate documentation which will allow the audit firm to complete the audit in a timely and efficient manner. Management's Response - The City is developing policies and procedures to ensure that financial records are maintained on a more current basis, reconciled timely and audited within nine months after year-end.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2024 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
Finding: 2024-002 CFDA Number: 14.218 and 21.027 Program Name: Community Development Block Grants Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Housing and Urban Development Type of Finding: Federal Award Finding Compliance Requirement: Reporting Questioned Costs: N/A Criteria Uniform Guidance 2 CFR 200.512(a) requires that financial audits are completed and submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Condition The Company's 2023 financial audit was submitted to the Federal Audit Clearinghouse more than nine months after the end of the audit period. Cause The late submission of the Organization's financial audit to the Federal Audit Clearinghouse was primarily due to delays in management's preparation of the financial records. The accounting records were not finalized in a timely manner, which prevented the audit team from initiating audit procedures with sufficient time to meet the required submission deadline. Effect: The Company is out of compliance with the reporting requirements detailed in the Uniform Guidance. Recommendations: We recommend that policies and procedures be implemented to ensure the financial audit is submitted to the Federal Audit Clearinghouse within the required timeframe. Management's Response Management is aware of the submission timeframe required by the Federal Audit Clearinghouse and will ensure audited financials are submitted timely going forward.
Criteria – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a).. Condition and Description – The report was issued subsequent to the September 30, 2025 deadline. Cause/Effect Due to various factors the single audit was issued subsequent to the September 30, 2025 deadline.
2024-008 –Noncompliance and Significant Deficiency, Data Collection Form Federal award agency: Federal Transit Administration Program name and ALN: Federal Transit Cluster ALN 20.507 Federal Transit Formula Grants, ALN 20.525 State of Good Repair Grants Federal award identification number: IL-90-X717, IL-90-X726, IL-90-X743, IL-2016-021-01, IL-2017-028-02, IL-2018-024-01, IL-2019-022-02, IL-2021-002-02, IL-2020-050-02, IL-2021-002-01, IL-2020-018-01, IL-2021-050-02, IL-2021-024-01, IL-2022-032-02, IL-2022-005-01, IL-2023-036-02, IL-2023-036-04, IL-2024-025-02, IL-54-0002, IL-54-0003, IL-54-0006, IL-2016-020-01, IL-2017-028-01, IL-2018-024-02, IL-2019-022-01, IL-2020-050-01, IL-2021-050-01, IL-2022-032-01, IL-2022-032-03, IL-2023-036-01, IL-2023-036-03, IL-2024-025-01 Federal award year: 2013, 2014, 2015, 2016, 2017, 2018, 2020, 2021, 2022, 2023, 2024 Criteria: 2 CFR 200.512(a)(1) requires that Metra’s annual audit be completed and the annual audit, reporting package and data collection form be submitted to the federal audit clearinghouse with the earlier of 30 days after receipt of the auditor’s reports or 9 months after the end of Metra’s fiscal year (September 30, 2025). Condition: Metra did not submit the 2024 federal reporting package with the Federal Audit Clearinghouse within the required timeline stated in the criteria above. Cause: Ongoing capital asset reviews delayed the issuance of the basic financial statements. Effect or potential effect: Failure to submit the annual audit, reporting package and data collection form to the Federal Audit Clearinghouse in a timely manner will result in Metra not being eligible to be considered a low-risk auditee. This will effect the scope of the Uniform Guidance audit for the next two fiscal years. Questioned costs: None noted. Context: Systemic in nature. Recommendation: We recommend that Metra establish and implement procedures to ensure the timely completion and issuance of its annual audit, including proactive monitoring of reporting deadlines and coordination across departments involved in audit‑related activities. Management should develop contingency plans to address delays in complex audit areas, such as capital asset reviews, to ensure future reporting packages and data collection forms are submitted to the Federal Audit Clearinghouse within the timeframes required by 2 CFR 200.512(a)(1). Views of responsible officials: Management acknowledges the finding and agrees that remediation is necessary. Management will implement the recommendations that it has defined within the corrective action plan required by Title 2 CFR 200.511(c) executed on April 16, 2026.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2025 audit preparation and expects to be current on audits as of the 2025 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001 and 2023-001.
2024-003 TIMING OF AUDIT COMPLETION - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant-Entitlement/Special Purpose Grants Cluster ALN 14.218: passed through the County of Berks COVID-19 - Emergency Rental Assistance ALN 21.023; passed through the County of Berks COVID-19 - Coronavirus State and Local Fiscal Recovery ALN 21.027; passed through the Commonwealth of Pennsylvania Department of Community and Economic Development Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Authority did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2023 reporting package was submitted on December 24, 2025, which was after the nine month due date of September 30, 2024. In addition, the 2024 reporting package was not submitted by the September 30, 2025 due date. Cause In 2021, the Authority received a significant increase in grant funding. This increase in funding, along with limited staff resources at the time resulted in delays in closing the 2021 year-end and resulted in compounded delays in closing subsequent years as well. Effect The delay in the submission of the data collection form and audit to the Federal Audit Clearinghouse will result in the Authority not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Repeat Finding Yes; 2023-004. Recommendation We recommend that the Authority continue to execute their plan to bring the accounting records up to date and submit outstanding audited financial statements to the Federal Audit Clearinghouse. Management Response While the Authority continues to be delinquent on the current year audit completion, a consulting firm was hired to assist with bringing records up to date. The Authority also had hired an assistant fiscal officer in the fall of 2021 and another assistant fiscal officer in the fall of 2022. As a result of the hiring, job responsibilities have been re-assigned and data gathering for future audits will occur in a timely manner. Accounts have been reconciled through December 31, 2025 prior to this audit commencing. The Authority will continue to execute their plan to have the audits completed on a timely basis and expects to submit the audited financial statements and single audit reporting package for the year ended December 31, 2025 to the Federal Audit Clearinghouse timely.
Criteria - In accordance with Uniform Guidance, 2 CFR § 200.512(a)(1), non-federal entities that are required to have a Single Audit must submit the audit reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receiving the auditors’ reports, or nine months after the end of the fiscal year. The non-federal entity is responsible for submitting the reporting package, which includes the Data Collection Form (DCF) and the required audit reports. Condition - Management did not submit the reporting package including the DCF for the fiscal year ended December 31, 2024, to the FAC by the deadline of September 30, 2025. Cause - The Town experienced delays in providing necessary information to the external auditors, which led to the late filing. Effect of Condition - Failure to submit the single audit on time is a violation of Federal regulations and will result in the Town not being a low-risk auditee for the next two audit periods. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None noted. Recommendation - Management should implement internal controls and procedures to ensure the timely submission of future reporting packages and the DCFs to the FAC. This should include establishing a project timeline and assigning responsibilities of key tasks to Town employees as necessary. Views of Responsible Officials and Planned Corrective Action - Management’s Response: Management will develop policies and procedures, and anticipates starting and completing the audit more timely in order to meet the required filing deadlines. Persons Responsible for Implementation: Marty Miller, Town Supervisor Implementation Date - December 31, 2026
Finding Number:2024-005 Instance of Non-Compliance:Reporting Assistance Listing # 66.466 Questioned Cost $0 Repeat Finding: No Significant Deficiency Federal Agency: Environmental Protection Agency Criteria: 2 CFR section 200.512 requires that a non-federal entity’s single audit and data collection form must be submitted within the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s audited financial statements for the December 31, 2024 year-end were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Context: This is a condition identified based on review of Uniform Guidance requirements. Cause: The condition appears to be due to delays in completing the year-end financial close process and the absence of adequate procedures to ensure that all necessary journal entries and reconciliations are completed prior to the commencement of the audit. Effect: The program is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization works to have reconciliations completed on a timely basis and have its audits completed timely in the upcoming year to comply with federal guidelines. Views of Responsible Officials and Planned Corrective Action Plan: Management acknowledges the finding and agrees that timely submission of the audit report to the Federal Audit Clearinghouse is critical for compliance. The delay was partly due to this being the organization’s first Single Audit and delays in completing the year-end close process. To address this, the organization will implement a structured year-end closing timeline, including a detailed checklist, assigned responsibilities, and internal deadlines to ensure all reconciliations and journal entries are completed prior to the audit. Management will also establish procedures to monitor key reporting deadlines and coordinate closely with auditors to ensure timely completion and submission in accordance with federal requirements. Responsible Official: Abel Olivo, Executive Director, in coordination with the organization’s outsourced accounting firm Anticipated Completion Date: December 31, 2025