Finding 2023 – 003: Single Audit Report Filed Late Condition: The audited financial statements were not submitted to the Federal Clearinghouse by the due date of June 30, 2024. Criteria: In accordance with 2 CFR Section 200.512, an entity expending more than $750,000 of federal funds within an fiscal year must submit the data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the year end of the audit period. Questioned Costs: None. Effect: The Authority was not in compliance with Uniform Guidance, which could lead to sanctions by the funding agencies. Cause: The general ledger was not ready for audit as significant accounts were not reconciled in a timely manner. Recommendation: We recommend the Authority should establish a timely process to ensure completion of the audit by June 30 of each year. Response: See the corrective action plan that accompanies the schedule of findings and questioned costs.
Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Reporting Package Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) CFDA #: 21.027 Award #: Award Year: 10/01/2022-09/30/2023 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities. Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Reporting Package Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) CFDA #: 21.027 Award #: Award Year: 10/01/2022-09/30/2023 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities. Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Reporting Package Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) CFDA #: 21.027 Award #: Award Year: 10/01/2022-09/30/2023 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities. Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Reporting Package Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) CFDA #: 21.027 Award #: Award Year: 10/01/2022-09/30/2023 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities. Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Reporting Package Program: Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) CFDA #: 21.027 Award #: Award Year: 10/01/2022-09/30/2023 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC’s audited financial statements for the year end September 30, 2023, were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting requirements of the Office of Management and Budget for non-profit entities. Cause: There were transitions in financial personnel during and after year-end, which impacted the closing of the books and the report not being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.
Finding Type – Noncompliance with laws and regulations. Condition – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a). Identification of a Repeat Finding – This is not a repeat finding. Cause and Effect – Due to various factors, the audit started later than it typically does and was unable to be completed by the June 30, 2024 deadline. Recommendation – We recommend that the Organization strive to submit the audit reports, as outlined in 2CFR 200.512(a). View of Responsible Official and Corrective Action Plan – CHAG management has worked with the audit team to create a time line for the next audit cycle to ensure that all future audits are completed and filed not later than March 31, 2025.
2023-007 Timely Submission of Single Audit Report Program Name: State Opioid Response Federal Assistance Listing No.: 93.788 Federal Agency: Department of Health and Human Services Federal Award Identification: Unknown Pass-Through Entity Number: Unknown Applicable Pass-Through Entity: Ohio Department of Mental Health and Addiction Services and Cuyahoga County, Ohio Type of Finding: Significant Deficiency Compliance Requirement: Reporting Criteria: According to the OMB Compliance Supplement, Part 6 and 2 CFR 200.512 (a)(1), non-federal entities that expend $750,000 or more in federal awards during a fiscal year are required to submit a complete and accurate Data Collection Form (DCF) and a Single Audit report package to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. The DCF is a critical element in ensuring transparency and accountability for the use of federal funds. Condition: The Organization did not submit the required DCF for the period September 30, 2023, by the required deadline. Cause of Condition: The delay in submission was attributed to a change in the fiscal year and a postponement of the 2022 audit. Effect: Failure to submit the DCF on time resulted in noncompliance with federal regulations, which could lead to the potential withholding of future federal funding or other sanctions. It also undermines the Organization's compliance status and may affect the entity's standing with grantor agencies and other stakeholders. Questioned Cost: Not Quantifiable Context: Last year was the initial audit, leading to subsequent delays that impacted the 2023 audit timeline. Additionally, the change in the fiscal year, where the expected fiscal year-end was initially December but was shifted to September 30, resulted in an earlier deadline for the current year, moving it to June. Recommendation: We recommend that the Organization enhance audit planning and scheduling to account for changes in the fiscal year and prior delays, ensuring timely submission of the DCF. Strengthening internal controls, including assigning responsibility for monitoring deadlines, can help avoid future noncompliance. Additionally, improved coordination with external auditors and contingency planning for unforeseen delays will further support timely submissions and maintain the Organization’s compliance with federal regulations. Views of Responsible Officials: To eliminate this finding from recurring in future periods, POF will create an internal Annual Audit Plan (AAP), identifying required tasks, deliverables, due dates, and responsible internal and external personnel for each task. POF's AAP will include five-six (5-6) months' lead time prior to future mandatory submission dates. Simultaneously, POF will communicate the AAP timelines with the Audit Engagement Partner to ensure audit staffing continuity and availability. POF will achieve accurate, complete, and timely future SAR and DCF submissions through incorporating these process improvements along with strengthening its Internal controls, gaining experience in its first two Single Audits, and in acquiring an understanding of the Auditor's role in verifying compliance and the adequacy of related supporting documentation.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding 2023-005 Reporting Deadline for Federal Single Audit - Noncompliance and Significant Deficiency in Internal Control Over Compliance Agency Assistance Listing Numbers (ALN) and Program Name Department of Health and Human Services and Alaska Native Tribal Health Consortium Finding 2023-005 is applicable to all grant awards issued for the following major programs: 93.210 - Tribal Self Governance Program: IHS Compacts/ Funding Agreements 93.224 & 93.527 - Health Center Program Cluster – Community Health Centers/ Grants for New and Expanded Services under the Health Center Program 93.671 - Family Violence Prevention and Services/ Domestic Violence Shelter and Supportive Services Criteria or Specific Requirement 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor's report or 9 months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit, and any extensions granted by the Office of Management and Budget. Condition The Association did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended September 30, 2023. Cause The Association did not have controls in place to ensure the audit was completed timely so that the reporting package could be submitted to the FAC within the required timeframe. Effect or Potential Effect The Association is not compliant with 2 CFR 200.512. The Association could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Questioned costs Not applicable. Context This is a condition identified per review of the Association 's compliance with the specified requirements. Identification as a repeat finding Not a repeat finding. Recommendation We recommend the Association to establish controls to ensure the audit is completed timely and the reporting package is submitted to the FAC within the required timeframe. Views of responsible officials Management concurs with this finding. Specifically, the Association will strive to establish systems and controls to ensure the audit is completed timely and the reporting package is submitted within the required timeframes.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
Finding #2023-001 – Material Weakness – Accounting Recordkeeping All programs Other Criteria Accounting tasks such as timely monthly analysis, reconciliations and review of accounts play a key role in providing the accuracy of accounting data and information included in the interim and year-end consolidated financial statements. Trial balances should be maintained for the Organization continuously, in accordance with U.S. GAAP. Detailed supporting schedules should be maintained for all significant asset, liability, revenue and expense accounts. Reconciling items should be investigated and resolved in a timely manner. All of the forementioned items are essential to ensure that financial statements and data collection forms are submitted in conformance with 2 CFR Section 200.512(a)(1), certain tax returns, and certain grant agreements. Condition During the year ended September 30, 2023, management was unable to provide timely year-end trial balances in accordance with U.S. GAAP without significant adjusting journal entries required to accurately reflect the underlying accounting transactions. Cause The Organization’s Accounting/Finance Department experienced a backlog of recording transactions and invoicing during the year ended September 30, 2023. This resulted in reconciliations not being performed timely. Effects Not performing timely and complete monthly and year-end account reconciliations and closing procedures leads to a continually and growing backlog of transactions and journal entries that are not posted to the accounting system, which renders the accounting information ineffective for making well-informed business decisions. This has led to the expenditure of significant time and effort by many to complete the required reconciliation procedures and prevented the timely delivery of financial statements to management, Board members and funders. Questions Costs None. Perspective This audit finding is systematic. Statistical Sample A statistical sample is not applicable to this finding. Repeat Finding This audit finding is not a repeat finding. Recommendation We recommend that individuals overseeing the accounting and finance department continue to review the Organization’s current accounting policies and update existing policies or implement new policies, as needed, to ensure that the trial balances are accurately maintained throughout the year, reconciliations are completed and reviewed monthly or quarterly, as appropriate, and the trial balances and related supporting schedules are prepared and reviewed timely after year-end. Views of Responsible Officials Management agrees with the finding. There was significant turnover in the finance department, including the CFO and the finance director. These turnovers affected the ability of the organization to produce the information on time for the auditors. The Organization is working with external consultants to improve the timeliness of reconciliations and audit preparation and recruiting vacant positions. We are continually making accounting policy changes which will correct some of the issues noted. Management is confident that the issues that have been noted will be rectified in the fiscal year ending September 30, 2024.
All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended September 30, 2023. Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency does not consistently require a single audit each year. The Agency identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in February 2024. The single audit was not completed by the June 30, 2024 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the Agency file the reporting package timely to the Federal Audit Clearinghouse. View of the responsible officials: Management agrees with this finding.
All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended September 30, 2023. Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency does not consistently require a single audit each year. The Agency identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in February 2024. The single audit was not completed by the June 30, 2024 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the Agency file the reporting package timely to the Federal Audit Clearinghouse. View of the responsible officials: Management agrees with this finding.
All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended September 30, 2023. Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency does not consistently require a single audit each year. The Agency identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in February 2024. The single audit was not completed by the June 30, 2024 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the Agency file the reporting package timely to the Federal Audit Clearinghouse. View of the responsible officials: Management agrees with this finding.
All Assistance Listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of federal awards for the year ended September 30, 2023. Finding: The Single Audit package was not submitted to the Federal Clearinghouse within the required time period. Criteria: Uniform Guidance 2 CFR 200.512(a) requires that organization’s audit must be completed and data collection form and reporting package should be submitted within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: The Agency does not consistently require a single audit each year. The Agency identified it had exceeded the threshold of federal grant expenditures and therefore required a single audit in February 2024. The single audit was not completed by the June 30, 2024 deadline. Effect or potential effect: Potential suspension of funding provided by federal agencies. Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Identification as a repeat finding, if applicable: Not applicable Recommendation: We recommend the Agency file the reporting package timely to the Federal Audit Clearinghouse. View of the responsible officials: Management agrees with this finding.
Finding Number: 2023-001 Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: Crime Victim Assistance CFDA #: 16.575 Award #: 2019-V2-GX-0016 Subgrant Award #: VOCA-2019-WCSC, VOCA-2019-WCSC-#2 Award Years: 10/01/2021 – 12/31/2022, 10/01/2022 – 03/31/2024 Criteria: 2 CFR 200.512 requires that an entity’s single audit is to be submitted the earlier of thirty days after the receipt of the auditor’s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: The Women’s Coalition of St. Croix’s audited financial statements for the September 30, 2023, year-end was not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements and the grant agreements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel which resulted in delays in the audit process. Recommendation: We recommend that the Women’s Coalition of St. Croix meets the reporting deadline by establishing an audit timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Management Official and Corrective Action Plan: Management concurs with finding. See Current Year Corrective Action Plan.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Criteria: Pursuant Uniform Guidance 2 CFR 200.512(a), the audit package and data collection form shall be submitted 30 days after receipt of the auditors' report, or nine months after the end of the fiscal year - whichever comes first. Condition: The Commission did not engage a qualified audit firm within the required timeline to complete and submit the audit in a timely manner. Questioned costs: None noted. Context: The audit firm was engaged to perform an audit in accordance with 2 CFR 200.512(a) more than nine months after the audit period. Effect: The Commission is not in compliance with 2 CFR 200.512(a). Cause: The Commission did not have controls in place to identify the requirements of the federal single audit threshold. Repeat finding: This is a repeat finding 2022-001. Recommendation: The Commission needs to adjust the accounting records timely, arrange for an annual audit and submit the reporting package within the guidelines as outlined the Uniform Guidance regulations.
Statement of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not filed by the deadline of June 30, 2024, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and Schedule of Expenditures of Federal Awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 48.
Statement of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not filed by the deadline of June 30, 2024, to the Federal Audit Clearinghouse. Criteria: In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Effect of Condition: The reporting package and data collection form for the year ended September 30, 2023, was not accessible on the Federal Audit Clearinghouse in a timely manner. Cause of Condition: The portion of the Single Audit Reporting Package relating to the grant award testing and Schedule of Expenditures of Federal Awards (SEFA), and preparation and submission of the Data Collection Form was not completed in sufficient time due to turnover in the organization’s finance department which caused delays in completing the audit and testing of the SEFA. Further, some additional grant testing procedures were required to be performed by the audit team that occurred after the required due date. Recommendation: We recommend the organization work closely with the audit firm to ensure that the single audit reporting package is issued by the deadline or within a federally approved extended date along with submitting the required data collection form with the Federal Audit Clearinghouse. Views of Responsible Officials: The organization agrees with the finding. Please refer to corrective action plan on page 48.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.
2023-004 — Single Audit Report Submission – Significant Deficiency in Internal Controls Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN number: All Major Programs Award years and number: All Major Programs Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition: The Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause: The Center did not have appropriate internal control policies and procedures in place to ensure accounting records and financial statements were reconciled timely and the audit conducted to meet compliance requirements. Effect: As a result of not timely reconciling accounting records and financial statements, the single audit reporting package was submitted after the required reporting time period. Auditor’s Recommendations: To ensure compliance with the Uniform Guidance, the Center should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management Response: The Center concurs with this finding, and intends to identify appropriate resources and implement procedures necessary for timely submission of the Single Audit report in the future.