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
2023-004: Data Collection Form Submission – Material Weakness Criteria and Condition: 2 CFR 200.512 requires that the data collection form be submitted at the earlier of nine months after the audit period or thirty days after the auditee receives the auditors’ report. Context: Delays in the audit process did not allow for audit completion prior to the nine month required report submission date. Cause: Staffing changes and loss of institutional knowledge at the Foundation ultimately resulted in delays in providing requested audit documentation in a timely manner. Effect: The data collection form for the 2023 audit was submitted outside of the required submission deadline. Questioned Costs: This finding does not result in questioned costs. Recommendation: Procedures should be developed whereby knowledge and documentation supporting the activities of the Foundation are not lost upon transition of staff and allows the Foundation maintain adequate operational efficiency and regulatory compliance. Views of Responsible Officials and Planned Corrective Actions: I feel that there is a fundamental misunderstanding between the audit firm and NMF accounting staff on this issue. During the audit process, NMF accounting staff responded to requests from the auditors in a timely manner. Frequently, we would submit documentation and then we would not hear back for weeks. What would be helpful is an agreed upon time frame for the audit and due dates when responses are required. We will meet all due dates. It would be helpful if the Pulakos Accounting web portal for submitting documentation was organized according to the PBC requests using Smart Sheet or a similar software. It would make tracking response much easier.
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, 2023, 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, 2024, was submitted on December 20, 2024. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. 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: 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, 2023, 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, 2024, was submitted on December 20, 2024. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. 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: 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, 2023, 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, 2024, was submitted on December 20, 2024. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. 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: 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, 2023, 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, 2024, was submitted on December 20, 2024. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. 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: 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, 2023, 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, 2024, was submitted on December 20, 2024. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. 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: 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, 2023, 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, 2024, was submitted on December 20, 2024. Cause: The late filing of the Uniform Guidance report was due to insufficient internal controls and delays in production of audit requests. 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.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Condition Found The reporting package and data collection form for the 2022 audit was not filed by the September 30, 2023 deadline. This is a repeat of Finding 2022-001 from the 2022 audit. Effect NCST is in violation of 2 CFR Section 200.512(a). Cause The delays in preparing for the single audit appear to be the result of a combination of internal restructuring and procedural inefficiencies, which resulted in a very late audit start date. Criteria Uniform Guidance and 2022 Compliance Supplement, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse by the earlier of 30 calendar days after the reports are received from the auditor, or nine months after the end of the audit period. Recommendation NCST should ensure that its records are completed and reconciled in a timely manner, so that the single audit can be performed and completed on time, and the reporting package and data collection form can be submitted before the deadline. View of Responsible Officials NCST has been actively working to strengthen its financial infrastructure by addressing outstanding reconciliations, enhancing accounting processes, and implementing a more efficient financial management system. These efforts initially presented challenges in meeting reporting deadlines. To ensure timeliness and accuracy moving forward, NCST has expanded its finance team by hiring a senior accountant and appointing a highly qualified Finance Director to lead the department. Additionally, the organization has engaged a third-party CPA firm to provide expert oversight, reinforce compliance with federal and grant reporting requirements, and support ongoing financial management. These measures collectively position NCST for greater fiscal stability, improved reporting efficiency, and long-term accountability.
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Commerce Federal Program: Tribal Broadband Connectivity Program ALN: 11.029 Award Number: NT23TBC0290035 Award Year: 2022 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Uniform Guidance requires that the reporting package must be submitted within the earlier of 9 months after year end of 30 days after the report issuance, in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: MPL did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the issuance date of the audit report or nine months after the end of the fiscal year. Cause: Lack of internal control related to Uniform Guidance reporting requirements. Effect: MPL was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend that management complies with the Uniform Guidance reporting requirements. Managements Response: Management agrees with this finding, see Corrective Action Plan.
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 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 to 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 a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 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 to 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 a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 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 to 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 a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Late Submission Program Information: Funding agency: United States Department of Health and Human Services Program Titles: 21.027 - Coronavirus State and Local Fiscal Recovery Funds/93.658 - Foster Care Title IV-E/93.667 Social Services Block Grant Criteria or Specific Requirement: 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 to 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 a potential for suspension or cessation of federal and/or state funding. Cause: There was a delay in receiving necessary information to complete the audit. Repeat: No. Auditor's Recommendation: The County should take steps to ensure that its financial records are maintained on a current basis, reconciled timely, and audited within nine months after year-end. View of Responsible Officials: We agree with the finding presented above.
Finding 2023-002; Late Submission of Single Audit Report to the Federal Audit Clearinghouse (FAC) Condition: The Organization did not submit the Single Audit report for the fiscal year ended December 31, 2023 to the Federal Audit Clearinghouse (FAC) within the required nine-month deadline. The report was due on September 30, 2024. Criteria: According to 2 CFR Part 200, Uniform Guidance (§200.512), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit the data collection form and reporting package to the FAC within the earlier of 30 days after receiving the auditor’s report or nine months after the end of the fiscal year. Cause: The delay was due to personnel time restraints that caused the audit to not be completed timely. Effect: The failure to submit the audit report within the required time frame is a violation of federal compliance requirements. Late submission may impact the auditee’s eligibility for future federal awards and could result in increased scrutiny by federal awarding agencies. Recommendation: We recommend that management implement processes to ensure timely completion and submission of the Single Audit report in future years. This could include setting internal deadlines, increasing oversight, and coordinating with the audit firm to identify and address potential delays earlier in the audit process. Views of Responsible Officials of Auditee: Management agrees with the finding and will take steps to improve the timeliness of the audit process.
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, 2023 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: PCRI’s 2023 accounting records were not formally 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.
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, 2023 Single Audit reporting package to the Federal Audit Clearinghouse within the required time period. Cause: PCRI’s 2023 accounting records were not formally 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.
Compliance with Reporting Requirements Information on Federal Program: U.S. Department of Commerce COVID-19 Economic Adjustment Program federal assistance listing number 11.307. 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: The audit of the consolidated financial statements and Single Audit was not able to be completed prior to the submission deadline. Perspective Information: The Organization exceeded the threshold for a single audit for the first time in 2023. As a result, the Organization needed to contract with a new audit firm and the audit was not able to be completed prior to the submission deadline. Statement of Effect: The Organization 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: Management agrees with the finding and will ensure that the required deadline is met in the future.
Compliance with Reporting Requirements Information on Federal Program: U.S. Department of Commerce COVID-19 Economic Adjustment Program federal assistance listing number 11.307. 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: The audit of the consolidated financial statements and Single Audit was not able to be completed prior to the submission deadline. Perspective Information: The Organization exceeded the threshold for a single audit for the first time in 2023. As a result, the Organization needed to contract with a new audit firm and the audit was not able to be completed prior to the submission deadline. Statement of Effect: The Organization 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: Management agrees with the finding and will ensure that the required deadline is met in the future.
Compliance with Reporting Requirements Information on Federal Program: U.S. Department of Commerce COVID-19 Economic Adjustment Program federal assistance listing number 11.307. 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: The audit of the consolidated financial statements and Single Audit was not able to be completed prior to the submission deadline. Perspective Information: The Organization exceeded the threshold for a single audit for the first time in 2023. As a result, the Organization needed to contract with a new audit firm and the audit was not able to be completed prior to the submission deadline. Statement of Effect: The Organization 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: Management agrees with the finding and will ensure that the required deadline is met in the future.
Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the auditor’s report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: Management did not provide necessary documents needed for the audit in a timely manner. Effect: Healthy Relationships California is not in compliance with the requirement of Title 2 § CFR 200.512(a).
Condition: The Town met the requirements for a Single Audit and is required to submit its annual audited financial statements and single audit reporting requirements within 9 months of the Town's fiscal year end. The Town did not complete and submit its single audit by September 30, 2024. Criteria: The requirement in 2 CFR 200.512(a)(1) states that single audits are due to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or 9 months from the Town's fiscal year end. This reporting package, is required to be submitted electronically and includes the financial statements and a supplementary schedule of expenditures of federal awards, auditor’s reports, a summary schedule of prior audit findings and a corrective action plan, if necessary. Cause: The delay in the timely submission of the audited financial statements and single audit reporting requirements was primarily due to a combination of factors impacting the ability to complete the necessary procedures within the required timeframe.
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program ALN: 21.027/66.926 Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP) Award Year: 2021 (SLFRF) 2020 (IGAP) Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2022-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program ALN: 21.027/66.926 Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP) Award Year: 2021 (SLFRF) 2020 (IGAP) Type of Finding: Significant deficiency in internal control over compliance and noncompliance Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance. Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period. Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement. Effect: The Village was not in compliance with reporting requirements. Questioned Costs: None noted. Repeat finding: This is a repeat of Finding 2022-002. Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements. Management’s Response: Management concurs with the finding. See Corrective Action Plan.
2023-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035/S-SJTIP-20-CA-0026 Grant Award Period: October 1, 2018 through December 31, 2022; October 1, 2021 through September 30, 2024; July 1, 2022 through October 31, 2023 Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The 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: Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2023 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2024. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Fund continue refining policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.
2023-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035/S-SJTIP-20-CA-0026 Grant Award Period: October 1, 2018 through December 31, 2022; October 1, 2021 through September 30, 2024; July 1, 2022 through October 31, 2023 Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The 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: Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2023 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2024. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Fund continue refining policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.
2023-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035/S-SJTIP-20-CA-0026 Grant Award Period: October 1, 2018 through December 31, 2022; October 1, 2021 through September 30, 2024; July 1, 2022 through October 31, 2023 Criteria or Specific Requirement: In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition: The 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: Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect or Potential Effect: The reporting package and data collection form for the year ended December 31, 2023, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: None Context: The reporting package and data collection form for the year ended December 31, 2023 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2024. Repeat Finding: This is a repeat finding. Recommendation: We recommend the Fund continue refining policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials: Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.
Assistance Listing Number(s): 93.596 Name of Federal Program or Cluster: CCDF Cluster Name of Federal Agency: Department of Health and Human Services Name of Pass-Through Entities: Wisconsin Department of Children and Families Criteria or Specific Requirement: 2 CFR section 200.512 requires auditees to submit the reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period. Condition: The reporting package for the year ending December 31, 2023 was submitted after the nine-month due date. Cause: Thriving WI does not have policies and procedures in place to ensure timely filing of the reporting package. Effect or Potential Effect: The reporting requirement of Uniform Guidance is not met. Repeat Finding: Yes Recommendation: We recommend management implement policies and procedures to ensure timely filing of the reporting package. Views of Responsible Officials: Thriving WI has made significant enhancements to its accounting team in both experience and depth of knowledge by outsourcing accounting functions to a third party provider with experience in this reporting. Additionally processes and procedures to support planning, performing and completing the audit on time are utilized and have been in effect since January 1, 2024.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023. 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 2023 single audit reporting package should have been submitted by September 30, 2024. Cause: The audit was not completed by September 30, 2024. Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The December 31, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.
Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023. 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 2023 single audit reporting package should have been submitted by September 30, 2024. Cause: The audit was not completed by September 30, 2024. Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The December 31, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.