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.
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.
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.
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.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Carpenter Housing Development Fund Co., 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 174 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 21, 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: Carpenter 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. Riordan School Addition 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: Riordan School Addition Housing Development Fund Company, Inc. 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 R.J. Barrett Manor 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: R.J. Barrett Manor Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
2023-003 — Late Audit Report Federal program information: Funding agency: All Title: All ALN: All Award period: Various 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 (June 30, 2024). Condition: CBNHC’s fiscal year 2023 single audit reporting package was not submitted by the due date of June 30, 2024. Context: N/A Questioned Costs: None Cause: CBNHC was significantly impacted by the COVID-19 pandemic, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: CBNHC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendations: The Accounting department should be analyzed, and functions/duties re-assigned and/or additional personnel hired to ensure that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: In fiscal year 2023, CBNHC experienced significant disruption in its administrative operations caused by political struggles over its rightful governing body. In the first quarter of fiscal year 2023, CBNHC made progress towards catching up with its financial audits for fiscal years 2021 and 2022. However, key personnel were administratively unavailable during the last quarter of 2023, causing CBNHC to fall further behind in its financials.
Significant Deficiency Finding 2023-001 Reporting U.S. Department of Health and Human Services Native Hawaiian Health Systems Federal Assistance Listing No. 93.932 Criteria In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (the FAC) within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition The Organization did not submit its single audit reporting package and data collection form (Form SF-SAC) for the year ended September 30, 2023 to the FAC by the required due date. Cause During the year, the Organization had experienced turnover with key personnel that created difficulties in the management of the financial reporting process to ensure the timely filing of the single audit reporting package and data collection form to the FAC. Effect Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Recommendation We recommend that the Organization continue to improve its financial reporting process to ensure compliance with the reporting requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which requires that the single audit reporting package and data collection form be submitted to the FAC within the earlier of 30 days after the receipt of the auditors’ report, or nine months after the end of the audit report, unless a longer period of time is agreed to in advance by the cognizant or oversight agency for the audit. Views of Responsible Officials and Planned Corrective Action Nā Puʻuwai agrees with the Auditor's advice and as a result, in June of 2024, we began the transition process to our new accounting team, Accumulus, and are confident that moving forward, we will comply fully with timely financial reporting requirements.