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
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.