Finding 2023-012 Reporting - Deadline for Federal Single Audit - Noncompliance and Material Weakness in Internal Control Over Compliance Agency/Passthrough Grantor Department of Transportation passed through the State of Alaska Department of Transportation and Public Facilities, Department of the Treasury, and Department of Health and Human Services passed through the State of Alaska Department of Health and Social Services and the State of Alaska Department of Military and Veterans Affairs ALN and Program Name Finding 2023-012 is applicable to all grant awards issued for the following major programs: 20.106 – Airport Improvement Program 20.205 – Highway Planning and Construction Cluster 20.500 & 20.507 & 20.526 - Federal Transit Cluster 21.027 - Coronavirus State and Local Fiscal Recovery Funds – COVID-19 97.036 – Disaster Grants - Public Assistance – COVID-19 Criteria or Specific Requirement The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. 2 CFR 200.512, Report Submission, establishes that the audit must be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period. Condition Anchorage did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended December 31, 2023. Cause Anchorage did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect Anchorage is not compliant with 2 CFR 200.512. Anchorage could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned Costs Not applicable. Context This is a condition identified per review of Anchorage’s compliance with the specified requirements. Identification as a Repeat finding Yes. This finding was reported as Finding 2022-008 in the prior year audit. Recommendation We recommend Anchorage establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of Responsible Officials Management concurs with the finding and has begun updating year-end financial reporting to support the timely completion of future federal single audits.
Significant Deficiency Finding No. 2023-007: Reporting U.S. Department of Housing and Urban Development Passed Through the State of Hawaii Department of Human Services Emergency Solutions Grant Program Coronavirus Federal Assistance Listing Number 14.231. Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition We noted that KMNH has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended December 31, 2023, within the stipulated nine months after the end of the audit period. Cause KMNH has not adhered to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form for the year ended December 31, 2023. Effect KMNH is not in compliance with the Uniform Guidance terms and conditions regarding the submission dates of the single audit report and Data Collection Form for the year ended December 31, 2023. Identification of a Repeat Finding This finding was reported as a federal award finding in the immediate previous audit as Finding No. 2022-005. Recommendation We again recommend that KMNH incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the submission deadline of single audit reports and the Data Collection Form. Views of Responsible Officials and Planned Corrective Action KMNH agrees with the finding and recommendation and have updated internal controls to monitor audit submissions to the Federal Audit Clearinghouse.
U.S. Department of Health and Human Services / State of Georgia Department of Behavioral Health and Developmental Disabilities - Substance Abuse Block Grant (Non-TANF), ALN No. 93.959 2023-002 – Late Reporting – Internal Control (Material Weakness) Criteria Under 2 CFR §200.512, the auditee is required to submit the data collection form (Form SF-SAC) and the reporting package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Condition The organization did not complete an audit and submit the required reporting package and data collection form to the FAC within the required timeframe. For the fiscal year ended December 31, 2023, the reporting package was submitted more than nine months after the fiscal year-end. Cause The delay was primarily due to disruption in the audit process following the acquisition of the prior audit firm, which impacted the timing of completion and submission of the reporting package and Form SF-SAC. Management did not have contingency procedures in place to fully mitigate the effects of this unexpected transition. Effect Failure to submit the reporting package and Form SF-SAC by the required deadline constitutes noncompliance with Uniform Guidance and may impact the organization’s eligibility for future federal funding. The deficiency in controls over timely reporting constitutes a material weakness in internal control over compliance. Recommendation We recommend the organization implement and enforce internal controls, including a compliance calendar and assignment of responsibility, to ensure all required audits and submissions to the FAC are completed accurately and within required timeframes. Identification of a Repeat Finding This is a repeat finding from the immediate previous audit. Views of Responsible Officials and Planned Corrective Actions The organization agrees with the finding and has implemented a compliance checklist and enhanced oversight to prevent future delays in submission.
2023-002 - Late Submission of Single Audit Reporting Package and Data Collection Form Finding Type: Noncompliance. Criteria: The Uniform Guidance (2 CFR 200.512(a)(1)) requires the audit reporting package and data collection form to be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s reports or nine months after the end of the audit period. For the fiscal year ended December 31, 2023, the required submission deadline was September 30, 2024. Condition/Finding: Subsequent to the original issuance of the Organization’s financial statements, additional expenditures of federal awards applicable to the year ended December 31, 2023, were identified. These additional expenditures caused the Organization’s total federal awards expended to exceed the applicable threshold requiring a Single Audit. Consequently, the Organization’s Single Audit reporting package and data collection form were submitted to the Federal Audit Clearinghouse after the required deadline. Cause: After the original financial statements were issued, the grantor provided clarification regarding the period in which certain federally funded expenditures should be recognized. Based on that clarification, the Organization determined that additional federal expenditures were reportable for the year ended December 31, 2023. Because the need for a Single Audit was not identified until after the original submission deadline had passed, the required reporting package and data collection form could not be submitted within the prescribed timeframe. Effect: As a result, the Organization did not comply with the Single Audit reporting requirements of the Uniform Guidance. The late submission also delayed the availability of the required audit information to federal awarding agencies and other users of the Federal Audit Clearinghouse. Recommendation: We recommend that management strengthen its procedures for monitoring federal award activity, including promptly identifying and resolving questions with grantors regarding the timing and reporting of federal expenditures. Before issuing the financial statements, management should document its conclusions regarding the federal expenditures attributable to the reporting period and evaluate whether the total expenditures require a Single Audit. View of Responsible Officials (Corrective Action): See corrective action plan
2023-005 – FAILURE TO COMPLETE THE SINGLE AUDIT TIMELY AND TO SUBMIT THE REQUIRED REPORTING PACKAGE TO THE FEDERAL AUDIT CLEARINGHOUSE Federal Program: Not applicable. Type of Finding: Significant deficiency in internal control over compliance; noncompliance. Repeat finding – reported in the prior year as finding 2022-004. Criteria: 2 CFR 200.501(a) requires a non-Federal entity that expends $750,000 or more in Federal awards during its fiscal year to have a single or program-specific audit conducted for that year. 2 CFR 200.512(a) requires the audit to be completed and the reporting package and data collection form (Form SF-SAC) to be submitted within the earlier of 30 calendar days after receipt of the auditor's reports or nine months after the end of the audit period, and 2 CFR 200.512(b) requires the auditee to electronically submit the data collection form and reporting package to the Federal Audit Clearinghouse. The Institute's grant agreements also require that an annual audit be performed. Condition: The audits of the Institute for the years ended December 31, 2022, 2023, and 2024 were not completed, and the reporting packages and data collection forms were not submitted to the Federal Audit Clearinghouse within the periods required by 2 CFR 200.512. Cause: The Institute has not established or implemented written policies, procedures, and related internal controls sufficient to ensure that the annual Single Audit is completed and that the reporting package and data collection form are submitted to the Federal Audit Clearinghouse by the required due date. Responsibility for monitoring these deadlines has not been assigned to specific personnel. Effect: The Institute did not comply with the audit and reporting requirements of the Uniform Guidance. Late submission of the reporting package may cause Federal awarding agencies and pass-through entities to impose additional award conditions or other remedies for noncompliance under 2 CFR 200.208 and 2 CFR 200.339, and precludes the Institute from qualifying as a low-risk auditee under 2 CFR 200.520. Questioned Costs: None Recommendation: The Institute should adopt written policies and procedures that assign responsibility for engaging the auditor, completing the annual Single Audit, and submitting the reporting package and data collection form to the Federal Audit Clearinghouse within nine months after each fiscal year end, and should maintain a compliance calendar to monitor those deadlines. Management's Views and Response: The Institute has engaged an auditor to complete the December 31, 2022, 2023, 2024, and 2025 Single Audits concurrently, and will submit each reporting package and data collection form to the Federal Audit Clearinghouse as each audit is completed. Thereafter, the Institute will complete the audit and submit the reporting package within nine months after year end.
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 Board did not submit its audited financial information for the year ended December 31, 2023, to the FAC by the required deadlines. Cause - The Board’s audited financial statements for the year ended December 31, 2023 were not issued within the required timeframe. Effect - Required submission deadlines were not met. Repeat Finding - This is a repeat finding of item 2022-002 as reported 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 Board should have its audits completed timely. Views of Responsible Officials and Planned Corrective Actions - (a) Comments on the Finding and Recommendation - The Board agrees with the finding. The Board also agrees with the recommendation. See below for actions taken. (b) Actions Taken - The Board acknowledges the finding and is working with third parties to ensure that all future reporting deadlines can be met. (c) Anticipated Completion - Management anticipates this finding to be resolved by December 31, 2026. (d) Persons Responsible for Implementation - David Bottar, Executive Director.
Finding 2023-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Interior (direct), and U.S. Department of Transportation (direct) Federal Programs: Aid To Tribal Government, and National Infrastructure Investment, respectively Assistance Listing Numbers: 15.020 and 20.933, respectively Award Numbers: 693JJ32040006 and 693JJ32340013 (ALN 20.933), A20AV00507 (ALN 15.020) Award Years: 2020 and 2023 (National Infrastructure Investment Project) 2020 (Aid to Tribal Government) Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months 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. Condition and Context: The Council did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Council was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of 2022-005 and determined to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management concurs with this finding. See Corrective Action Plan.
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.
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.