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.
U.S. Department of the Treasury - Coronavirus State and Local Fiscal Recovery Funds Finding #2023-002 – Late Submission of the Data Collection Form and the Reporting Package Criteria Under Uniform Guidance, 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 auditors or nine months after the end of the audit period. The Federal Audit Clearinghouse considers the submission complete when it has received the electronic submission of both the data collection form and the reporting package. Condition & Cause The District began construction on a new sewerage treatment facility during 2023 which included federal expenditures. The District was not required to have a Single Audit in the past, therefore experienced delays in providing the appropriate information. As a result, the reporting package and data collection form for the year ended December 31, 2023, were not submitted by the due date. Effect The reporting package and data collection form were not provided to the Federal Audit Clearinghouse in a timely manner. Recommendation We recommend that the District’s Management review the internal controls over the reporting process to ensure the financial information is completed in a timely manner after year-end, allowing enough time to complete the reporting package and data collection form before the deadline. Management Response Management will work with the audit firm to plan, schedule, and begin the audit process to meet the deadline set by Uniform Guidance.
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. NICAA did not submit the December 31, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely manner.
Compliance with Reporting Requirements Information on Federal Program: U.S. Department of Health COVID-19 Detection and Mitigation of COVID-19 in Confinement Facilities, federal assistance listing number 93.323. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house 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, 2023, reporting package deadline was September 30, 2024. Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Statement of Cause: Difficulties were encountered in performing and completing the audit process, which caused delays in preparing accurate financial data. As a result, the December 31, 2023 audit was not issued until January 22, 2025. Statement of Effect: The Association was not in compliance with federal guidelines. Questioned Cost: None Repeat Finding: No 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 the Responsible Officials and Planned Corrective Actions: The amount of backup source documents and intensity of the single audit was very unfamiliar to staff responsible for providing those materials. Recent hire of Finance Assistant, Paula Gwinnell and her gained experience will help move the audit along in a more timely manner.
Audit Finding 2023-005 – Federal Audit Clearinghouse Submission Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds in a fiscal year to submit a data collection form by a due date that is the earlier of 30 calendar day after receipt of the auditor’s report(s) or nine months after the end of the audit period. Condition: The Authority’s December 31, 2023 audited financial statements were not filed within the Federal Audit Clearinghouse submission within 9 months of the Authority’s year-end. Cause: The Authority had prior difficulties in getting their 2022 audit completed. As a result, the 2023 audit was not able to start on time and was not able to be completed before the reporting deadline. Effect: The Authority is not in compliance with Uniform Guidance requirements. Recommendation: We recommend the Authority become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Official: Management agrees with the finding.
Audit Finding 2023-005 – Federal Audit Clearinghouse Submission Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds in a fiscal year to submit a data collection form by a due date that is the earlier of 30 calendar day after receipt of the auditor’s report(s) or nine months after the end of the audit period. Condition: The Authority’s December 31, 2023 audited financial statements were not filed within the Federal Audit Clearinghouse submission within 9 months of the Authority’s year-end. Cause: The Authority had prior difficulties in getting their 2022 audit completed. As a result, the 2023 audit was not able to start on time and was not able to be completed before the reporting deadline. Effect: The Authority is not in compliance with Uniform Guidance requirements. Recommendation: We recommend the Authority become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Official: Management agrees with the finding.
Finding SA 2023-002 Reporting: Late Submission of Single Audit Reporting Package Criteria Per 2 CFR §200.508(a) and §200.512(a) of the Uniform Guidance, entities that expend $750,000 or more in federal awards in a fiscal year must arrange for an audit in accordance with 2 CFR 200.509 and submit the Single Audit reporting package to the Federal Audit Clearinghouse (FAC) no later than nine months after the end of the fiscal year or 30 days after the receipt of the audit report, whichever is earlier. Timely submission is critical to ensure compliance with federal requirements and continued eligibility for federal funding. Condition The Organization did not submit the Single Audit reporting packages for the 2022 and 2023 audits within the required reporting timeline. Cause/Effect The late submission was due to delays in the Organization’s financial closing process. This non-compliance with the Uniform Guidance may result in the imposition of penalties and/or unnecessary costs. Questioned Costs None Recommendation We recommend that the Organization strengthen its internal controls over its financial accounting and reporting process to ensure consistent compliance with the Uniform Guidance. Views of responsible officials and planned corrective actions: The Organization’s Accounting Department, under the direction of the Chief Executive Officer, Connie Franks will ensure that there’s proactive communication, dedicated resource allocation, and regular status checks on the deadline. He should ensure everyone involved understands the deadlines and responsibilities to avoid any delays. Completion of the referenced corrective action will be implemented by January 2025.
Finding 2023-002 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, 2024. 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 2022 audit report led to a delayed start for the 2023 audit. As a result, the subsequent audit processes for the year ended December 31, 2023, 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.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Treasury – COVID-19 – Coronavirus State and Local Fiscal Recovery Fund, Assistance Listing No. 21.027, Agreement Identifying No. EO97317 and 23-11-0260. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: Rabble Mill did not submit the data collection form before the nine month deadline stated above. Cause: Rabble Mill’s fiscal year 2022 audit was not issued until February 20, 2024. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented Rabble Mill from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Effect or potential effect: The control deficiency is a significant deficiency that prevented the Coalition from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: Rabble Mill should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: The process to complete the single audit took longer than anticipated. In the future, Rabble Mill will enhance coordination with all parties involved in the grant administration process to reduce the likelihood of delays and monitor reporting deadlines.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
Program: CFDA #93.224 - Consolidated Health Centers, CFDA #93.527 - Grants for New and Expanded Services under the Health Center Program. Condition: For the second consecutive years, BRHC did not comply with the required submission date of the data collection form and reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2023. Criteria: The Uniform Guidance in 2 CFR section 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the FAC within the earlier of 30 days after receipt of the auditor's report or nine (9) months after year end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The audit report was not issued prior to the September 30, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: BRHC has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, BRHC will not meet the low-risk auditee criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two proceeding audit years. Recommendation: We recommend that BRHC develop specific procedures to ensure that the audit report is received prior to the September 30 reporting deadline. View of Responsible Officials and Planned Corrective Action: See Corrective Action Plan.
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
FINDING 2023-002 – Reporting, Non-compliance (Significant Deficiency) Federal program: All programs Criteria: 2 CFR Part 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and terms and conditions of the federal award. Section 200.512 of the Uniform Guidance states that the single audit shall be completed and reporting submitted within the earlier of 30 calendar days after receipt of the auditors’ report or nine months after the end of the fiscal year unless a longer period is specified. Condition and Context: The Organization did not complete and submit its audit report prior to the required deadline. Cause and Effect: Due to a delay in the compiling of records related to the audit, the Organization was not in compliance with the reporting requirements. Questioned costs: None Repeat finding: Yes
Finding No. 2023-001 – Reporting - Late filing of data collection form and reporting package Federal Programs Assistance Listing Number 93.498 – COVID -19 Provider Relief Fund Name of Federal Agency U.S. Department of Health and Human Services Category Internal Control/Compliance; Significant Deficiency Criteria 2 CFR 200.512 (a) (1) establishes 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 auditors' report(s), or nine months after the end of the audit period. Condition The Hospital did not submit the required data collection form and reporting package within the required period of September 30, 2024 (9 months after the end of fiscal year). Cause This condition was caused by the fact that the financial statements, which are part of the reporting package, were not ready to be released by the required date of September 30, 2024 (9 months after the end of fiscal year). Finding No. 2023-001 – Reporting - Late filing of data collection form and reporting package – (continued) Effect Federal grantors were prevented from being informed on a timely basis of the current audit findings and results. Consequently, any action, further requirements or support from the federal grantor could not be executed on a timely basis or at all. Context No context for this finding since this is a single audit annual reporting requirement to submit the Data Collection Form and the Reporting Package to the Federal Audit Clearinghouse. Identification of a repeat finding Yes. This is an immediate repeat of prior year finding 2022-001. Questioned costs None Recommendation The single audit reporting package must be submitted within the required due dates. Also, we strongly suggest that the accounting department take the steps necessary to ensure that senior management receives current and accurate financial information on a timely basis. Enhancing communication and coordination between departments involved in financial reporting to ensure that necessary data and approvals are obtained without delay. Reviewing and updating internal policies for timely financial statement preparation, including resource allocation and responsibility assignments, with regular oversight by senior management. Views of responsible officials and planned corrective actions The Hospital’s management agrees with this finding. Please refer to the corrective action plan on page 40.
2023-002 – Past-Due Single Audit Report Submission Criteria: Regulations require that the Organization must submit the single audit data collection form and reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or 9 months after the end of the audit period, to comply with 2 CFR § 200.512(a)(1). Condition: The Organization submitted their 2022 Single Audit Data Collection form on September 5, 2024, which was 20 months after the end of the audit period. Effect: The Organization did not comply with 2 CFR § 200.512(a)(1). Per 2 CFR § 200.516(a)(2), this results in material noncompliance with the provisions of Federal statues, regulations, and terms and conditions of Federal awards related to major programs. Questioned Costs: No questioned costs were identified as a result of our procedures. Cause: The Organization failed to submit their 2022 Single Audit Data Collection form before the end of September 2023 – the 9 month post-audit period ending deadline. Recommendations: We recommend management finalize and submit their single audit data collection forms within the 9 month window moving forward. Views of Responsible Officials: The Organization agrees with the finding and will work to implement the recommendations.
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearing House 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2023 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearing House within nine (9) months of TCA's December 31, 2023 fiscal year end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance and could adversely affect current and future grant awards. QUESTIONED COSTS: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions to ensure the cycle of late audits is disrupted, and has outlined additional strategies to support timely audit compliance for the 2024 fiscal year end and thereafter. 31
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearing House 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2023 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearing House within nine (9) months of TCA's December 31, 2023 fiscal year end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance and could adversely affect current and future grant awards. QUESTIONED COSTS: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions to ensure the cycle of late audits is disrupted, and has outlined additional strategies to support timely audit compliance for the 2024 fiscal year end and thereafter. 31
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearing House 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2023 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearing House within nine (9) months of TCA's December 31, 2023 fiscal year end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance and could adversely affect current and future grant awards. QUESTIONED COSTS: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions to ensure the cycle of late audits is disrupted, and has outlined additional strategies to support timely audit compliance for the 2024 fiscal year end and thereafter. 31
CRITERIA: 2 CFR 200.512, the Uniform Guidance requires that a single audit be completed and the data collection form as well as the reporting package be submitted to the Federal Clearing House 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 a Federal holiday, the reporting package is due the next business day. CONDITION: We noted during our audit that TCA's 2023 fiscal year Uniform Guidance required audit and reporting package was not submitted to the Federal Clearing House within nine (9) months of TCA's December 31, 2023 fiscal year end. CAUSE: TCA's books and records were not closed and audit-ready on a timely basis. Also, TCA did not engage its independent auditor on a timely basis. EFFECT: Late audit submission represents noncompliance with 2 CFR 200.512, the Uniform Guidance and could adversely affect current and future grant awards. QUESTIONED COSTS: None RECOMMENDATION: TCA should implement policies and procedures to ensure timely preparation of audit-ready financial statements. Also, the independent auditor should be engaged on a timely basis. MANAGEMENT RESPONSE: TCA recognizes that inability to complete the audit timely creates noncompliance with the Uniform Guidance. However, post pandemic, TCA has been caught in the cycle of late audits and due to auditor challenges, a myriad of fiscal staffing challenges. The Agency implemented several corrective actions to ensure the cycle of late audits is disrupted, and has outlined additional strategies to support timely audit compliance for the 2024 fiscal year end and thereafter. 31