Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Condition and criteria: The Borough did not submit their Single Audit Report for the fiscal year ended December 31, 2023 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
Compliance and Other Matters Year Ended December 31, 2023 Untimely Single Audit Filing Condition and criteria: The Borough did not submit their Single Audit Report for the fiscal year ended December 31, 2023 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Borough should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Borough’s Response: Eldred Borough was unable to contract a CPA to perform the single audit. This process included months of phone calls and emails to over 30 CPA and Accounting Forms across the State of Pennsylvania. The Borough has since contracted with a CPA firm to perform the 2024 single audit and do not anticipate it being delayed in submission.
2023-004 TIMING OF AUDIT COMPLETION - SIGNIFICANT DEFICIENCY Federal Program Community Development Block Grant/Entitlement Grant Cluster ALN 14.218; passed through the County of Berks HOME Investment Partnership Program ALN 14.239; passed through the County of Berks Emergency Rental Assistance ALN 21.023; passed through the County of Berks Coronavirus State and Local Fiscal Recovery ALN 21.027; passed through the Commonwealth of Pennsylvania Department of Community and Economic Development Criteria Per 2 CFR 200.512(a), auditees must submit the reporting package and Data Collection Form within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition The Authority did not submit the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the required timeframe of nine months after the end of the audit period. The 2022 reporting package was submitted on May 7, 2025, which was after the nine-month due date of September 30, 2023. In addition, the 2023 reporting package was not submitted by the September 30, 2024 due date. Cause The significant increase in grant funding limited staff capacity to prepare for and provide information requested for the audit. For example, key reconciliations needed to support balances were not prepared by management prior to the audit. Effect The delay in the submission of the data collection form and audit to the Federal Audit Clearinghouse will result in the Authority not being considered a low-risk auditee as defined by the Uniform Guidance for the following two years. Questioned Costs None Context The lack of staff resources to timely close the accounting records has resulted in compounded delays in closing the subsequent 2023 and 2024 year-ends as well. The Authority has taken steps such as hiring additional accounting staff, and engaging a consulting firm to assist with bringing the accounting records up to date and past-due audits submitted to the Federal Audit Clearinghouse. Repeat Finding Yes; 2022-003. Recommendation We recommend that the Authority continue to execute their plan to bring the accounting records up to date and submit outstanding audited financial statements to the Federal Audit Clearinghouse. Management Response The Authority will continue to execute their plan to bring the accounting records up to date and submit outstanding audited financial statements to the Federal Audit Clearinghouse. Current Status of Corrective Action Plan While the Authority continues to be delinquent on audit completions, a consulting firm was hired to assist with bringing records up to date. Accounts have been reconciled through December 31, 2024 prior to the audit commencing. Additionally, the Authority has entered into a contract with an auditing firm to complete audits for 2023 and 2024 by December 2025.
Finding 2023-004 - U.S. Department of Housing and Urban Development, Mortgage Insurance Rental and Cooperative Housing for Moderate Income Families and Elderly, Market Interest Rate, ALN #14.135 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended December 31, 2022 by the required due date. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Limited available cash flow. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended December 31, 2021, an audit was performed under the Uniform Guidance and the data collection form was submitted January 5, 2023 which is after the due date of September 30, 2022. For the year ended December 31, 2022, an audit was performed under the Uniform Guidance and the data collection form was submitted July 17, 2024 which is after the due date of September 30, 2023. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended December 31, 2021 and 2022 were submitted late. The project was unable to pay the prior audit fees timely due to limited available cash flow causing a delay in the audits. Management will work to improve cash flow for timely payment of the required annual audits.
Criteria - According to 2 CFR §200.512, non-federal entities must submit their audit reports, including financial information, to the Federal Audit Clearinghouse (FAC) within nine months after the end of the audit period. Condition - The City did not submit its audited financial information for the year ended December 31, 2023, to the FAC by the required deadlines. Cause - The City’s financial statements required significant audit adjusting journal entries. Effect - The City is currently not meeting the reporting requirements mandated for federal awards. Repeat Finding - This is a repeat finding of the item 2022-001 as reporting for the year ended December 31, 2022. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Questioned Costs - None identified. Recommendation - The City should reconcile all its balance sheet accounts at year-end. Views of Responsible Officials and Planned Corrective Actions - (a) Implementation Plan of Actions - The City will reconcile its balance sheet accounts at year-end. (b) Implementation Date - This will be implemented for the year ending December 31, 2026. (c) Persons Responsible for Implementation - The Director of Finance and the City Council.
2023-005 – Reporting Program: ALN# 47.070 = Computer and Information Science and Engineering Grant #: 2216614, 2122756, Grant Period: Year Ended December 31, 2023 Government Agency: National Science Foundation Criteria: Under 2 CFR 200.301 and 2 CFR 200.328, non-Federal entities must maintain documentation sufficient to demonstrate compliance with Federal reporting requirements, including performance and financial reporting. Per the requirements contained in 2 CFR 200.512 (a), the auditee is responsible for submitting the data collection form and the reporting package, including the auditors’ reports, within the earlier of 30 days after receipt of the auditors’ report or nine months after the end of the audit period to the federal audit clearinghouse. Condition: The Organization was unable to provide supporting documentation for the reports submitted to the Federal agency. Specifically, the Organization did not retain copies of the financial and performance reports, nor did it maintain documentation evidencing the data used to prepare those reports. The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year December 31, 2023 within nine months after the end of the audit period. Cause: The Organization’s document retention procedures are not sufficiently designed or implemented to ensure that required reporting documentation is retained in accordance with the Uniform Guidance. Account analyses were not performed in a timely manner throughout the year and this led to delays in the start of the audit process. Effect: The lack of adequate documentation increases the risk that: • Reports submitted to the funding agency may be inaccurate or incomplete. • Reporting errors may go undetected. • The Organization may be found noncompliance with Federal record retention requirements. The Organization is deficient in its submission of the required audit reporting package and data collection form. As such, the Organization is noncompliant with the reporting requirements. Questioned Costs: No questioned costs identified. Context: This sample was not intended to be, and was not, a statistically valid sample. Repeat Finding: No Recommendation: We recommend that the Organization implement appropriate policies, procedures and controls to ensure that records are maintained in accordance with the applicable compliance requirements and to ensure that future submissions of the Uniform Guidance reports are filed timely. Views of Responsible Officials: See management corrective action plan attached.
Condition/Context The Corporation did not submit the Data Collection Form for the year ended December 31, 2023 to the OMB in a timely manner as required by Uniform Guidance section 2 CFR 200.512.
2023-004—Late Audit Report Federal program information: Funding agency: All Title: All Assistance Listing Number (ALN): All Award number and year: All Criteria: According to 2 CFR Part 200.512, the annual single 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 (September 30, 2024). Condition: FCCH’s 2023 single audit reporting package was not submitted by the due date of September 30, 2024. Questioned Costs: None Context: N/A Cause: FCCH experienced turnover in the accounting department in key positions in recent years, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: FCCH was unable to completely reconcile certain general ledger accounts timely, which resulted in the audit not being completed within the reporting deadline. Auditor’s Recommendations: FCCH should implement its approved policies and procedures and complete the year-end account reconciliations in a timely manner to ensure the timely completion of the audit and submission of the single audit reporting package. Management’s Response: FCCH leadership inherited a situation in which the organization was woefully behind in its accounting records. The existing team has relentlessly pursued getting caught up. Turnoveer has hampered our efforts, yet we remain committed to the task. We are committed to continuing the effort to become fully compliant and to submit our 2025 audit on time. The FCCH Board of Directors shall ensure accountability for completing all audits in the future on time.
In accordance with 2 CFR § 200.512(a)(1), the Organization is required to submit the Data Collection Form, to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditors’ report or nine months after the end of the audit period.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S. Department of Housing and Urban Development Assistance Listing No. 14.871 and Coronavirus State and Local Fiscal Recovery Funds Assistance Listing No. 21.027. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2019 through 2021 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
I noted that the Native Village of Paimiut did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Paimiut must submit their audit within 9 months of their fiscal year end. Due to the covid pandemic, this was extended for six months. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 and 2025 audits. Audit was late. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 and 2025 audit preparation and expects to be current on audits as of the 2024 audit. This was reported in the prior year as Finding 2020-001, 2021-001, and 2022-001.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Stryker Housing Development Fund Co., Inc. November 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending November 30, 2023 and November 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 109 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 18, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Stryker Homes Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Stryker Housing Development Fund Co., Inc. November 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending November 30, 2023 and November 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 109 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 18, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Stryker Homes Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Pitcher Hill Housing Development Fund Company, Inc. March 31, 2022 reporting package and data collection form was not filed with the federal audit clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2023 and September 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the federal audit clearinghouse 161 days due to management not monitoring CPA firm to enter data collection form as agreed upon, resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Pitcher Hill agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Hawley-Winton Housing Development Fund Company, Inc. September 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2023 and September 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 161 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Hawley-Winton agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Mercy Housing Development Fund Company, Inc. September 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2023 and September 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 161 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Mercy Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Federal Agency: U.S. Department of Commerce and U.S. Department of the Treasury Federal Program: Economic Development Cluster and Coronavirus Relief Fund, respectively Assistance Listing Number: 11.307 and 21.019, respectively Grant Number: 07 7907702 (11.307) and SLT2049 (21.019), respectively Award Period: 2022 and 2022, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit report, (i.e. the FAC Report was not submitted timely.) Condition and Context: The Uniform Guidance requires that the reporting package will be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to turnover of the Organization’s contract accountant, the Organization was unable to have their annual audit completed within the required timeframe, and subsequently were late in submission of the FAC report. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package within the guidelines of Uniform Guidance). Management Response: Management agrees with this finding, see Corrective Action Plan.
Federal Agency: U.S. Department of Commerce and U.S. Department of the Treasury Federal Program: Economic Development Cluster and Coronavirus Relief Fund, respectively Assistance Listing Number: 11.307 and 21.019, respectively Grant Number: 07 7907702 (11.307) and SLT2049 (21.019), respectively Award Period: 2022 and 2022, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after receipt of the audit report, or nine months plus any extensions after the end of the audit report, (i.e. the FAC Report was not submitted timely.) Condition and Context: The Uniform Guidance requires that the reporting package will be submitted within the earlier of nine months plus any extensions after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Cause: Due to turnover of the Organization’s contract accountant, the Organization was unable to have their annual audit completed within the required timeframe, and subsequently were late in submission of the FAC report. Effect: The Organization was not in compliance with Uniform Guidance reporting requirements. Questioned Costs: None. Repeat finding: This is not a repeat finding, as such it appears to be an isolated instance. Recommendation: The Organization needs to work on getting financial information more timely (i.e. submit the reporting package within the guidelines of Uniform Guidance). Management Response: Management agrees with this finding, see Corrective Action Plan.
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
2023-001: Filing of Single Audit Report Federal Departments: Department of Housing and Urban Development Assistance Listing #: All programs Internal Controls Material Weakness & Compliance Category of Finding – Reporting Criteria – Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition – The Corporation did not submit the Single Audit Reporting Package for the year ended September 30, 2022 within nine months after the end of the audit period (June 30, 2023). Cause – The Corporation faced turnover in staffing within the accounting department during the year and a key employee had a prolonged illness which caused the Corporation to not complete the year-end close in a timely and efficient manner. As a result, the audit was not completed until after the June 30, 2023 deadline. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Corporation not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation – We recommend that the Corporation develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package. Auditee’s comments and response – The Corporation continues to work on educating their new team on completing efficient and timely financial close procedures. Management believes their processes are properly designed to ensure timely filing of the Single Audit Reporting Package under normal circumstances. Responsible party for corrective action: Kris Meyer, Director of Operations Repeat finding: Yes, 2022-003
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.
Significant Deficiency Criteria: Uniform Guidance 2 CFR 200.512(a) requires that each organization’s audit must be completed and the data collection form and reporting package should be submitted within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. State of Florida Chapter 10.558(4) requires submission of the reporting package within 45 days after the receipt of the auditor’s report or nine months after the end of the audit period. Applicable to all assistance listing numbers (ALN’s), Florida catalog of state financial assistance (CSFA) numbers, and federal agencies (and passthrough entities) included on the accompanying schedule of expenditures for federal awards and state financial assistance for the year ended September 30, 2022. Condition: The Single Audit package for the County’s fiscal year ended September 30, 2022 should have been submitted to the Federal Audit Clearinghouse and Florida Auditor General by June 30, 2023, but it was submitted on September 28, 2023. The County missed the filing deadlines, making the filing for 2022 late. Cause: The late filings were due to changes in the Schedule of Federal Awards and State Financial Assistance and delays in gathering the necessary information for completion of the single audit. Effect or Potential Effect: This can result in the disallowance of expenditures in future awards by the grantor. In addition, the late filing results in noncompliance with the requirements of the Uniform Guidance and State of Florida Chapter 10.550. Questioned Costs: None. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County evaluate the process and internal controls over the preparation of the schedule of expenditures of federal awards and state financial assistance and submission of the data collection form and reporting packages to avoid late submission. Views of Responsible Officials: Management agrees with the finding. See corrective action plan.