2023-007 All Federal Programs - Compliance - Data Collection Form Criteria: The audit package and the data collection form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor's report(s), or 9 months after the end of the fiscal year —whichever comes first in accordance with the regulation found in the Uniform Guidance 2 CFR 200.512(a). Condition Found: The County did not submit the data collection form to the Federal Clearinghouse Single Audit by the required due date, June 30, 2024, in accordance with the federal requirements. Effect: The County is not in compliance with federal requirements. Cause: The County Auditor retired and the position was vacant for several months. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2023 due June 30, 2024. Repeat Finding: No Recommendation: We recommend the County submit the data collection form upon completion of the audit for the fiscal year ended September 30, 2023. View of responsible officials: See Corrective Action Plan.
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
I noted that the Native Village of Gakona did not submit their audit within the required 9 month timeframe of year end. Per 2 CFR, Section 200.512, the Native Village of Gakona must submit their audit within 9 months of their fiscal year end. There were no questioned costs. The Native Village was still addressing covid related delays. Management is aware of the requirement and has started to prepare for the 2024 audit in order to submit it timely. Audit was late. Context is not applicable. Due to the nature of this finding, there is no suggestion or recommendation considered necessary. Management has already started work on their 2024 audit and will be submitting it within the required 9 month timeframe. this was not a repeat finding.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Finding 2023-001: Late issuance of 2023 Single Audit Reporting Package Significant deficiency Identification of federal programs: All federal awards Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to 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. Condition: The submission of the 2023 single audit reporting package should have been submitted by June 30, 2024. Cause: The audit was not completed by June 30, 2024. Effect: AIT was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None. Context: The September 30, 2023 Single Audit Package. Repeat Finding: No Recommendation: We recommend AIT continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.
Criteria - Reporting: Compliance Requirement – The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the Federal Audit Clearinghouse within the nine-month period for the year ended September 30, 2023. Effect: The Project is not in compliance with 2 CFR 200.512(a)(2). Context: The Data Collection Form was not filed timely. Cause: The financial statements were not finalized by the due date. Recommendation: The Data Collection form should be filed as soon as possible. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and will file the report.
Finding 2023-003 Late Filing of Reporting Package and Data Collection Form U.S. Department of Housing and Urban Development - Community Facilities Loans and Grants Cluster - AL #10.766 Grant Number: N/A Grant Period: N/A U.S. Department of Health and Human Services - Provider Relief Funds - AL #93.498 Grant Number: N/A Grant Period: Period 4 - Deadline to Use Funds, December 31, 2022 Questioned Costs: None How the questioned costs were computed: N/A Condition As required by the Uniform Guidance, Great Lakes Recovery Centers, Inc.'s audited financial statements for the year ended September 30, 2023 were due to the federal single audit clearinghouse by June 30, 2024. Great Lakes Recovery Centers, Inc.'s September 30, 2023 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2024. Criteria 2 CFR Part 200, Subpart F Section 200.512 Report Submission requires the audit, the data collection form, and the reporting package to be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause Great Lakes Recovery Centers, Inc. did not have sufficient audit preparation for the audit to be completed in time to submit the audit, reporting package, and data collection form on a timely basis. Effect A significant deficiency in internal control over compliance and an instance of noncompliance exists due to failure to adequately prepare for the audit in order to provide the audit, reporting package, and data collection form in a timely manner in order to meet audit submission deadlines. Recommendation We recommend that Great Lakes Recovery Centers, Inc. evaluate its existing resources and capacity and implement a plan to adequately prepare for the audit to ensure submission timelines are met. View of Responsible Officials Great Lakes Recovery Centers, Inc. agrees with the finding and is committed to a corrective action.
Finding 2023-003 Late Filing of Reporting Package and Data Collection Form U.S. Department of Housing and Urban Development - Community Facilities Loans and Grants Cluster - AL #10.766 Grant Number: N/A Grant Period: N/A U.S. Department of Health and Human Services - Provider Relief Funds - AL #93.498 Grant Number: N/A Grant Period: Period 4 - Deadline to Use Funds, December 31, 2022 Questioned Costs: None How the questioned costs were computed: N/A Condition As required by the Uniform Guidance, Great Lakes Recovery Centers, Inc.'s audited financial statements for the year ended September 30, 2023 were due to the federal single audit clearinghouse by June 30, 2024. Great Lakes Recovery Centers, Inc.'s September 30, 2023 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2024. Criteria 2 CFR Part 200, Subpart F Section 200.512 Report Submission requires the audit, the data collection form, and the reporting package to be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause Great Lakes Recovery Centers, Inc. did not have sufficient audit preparation for the audit to be completed in time to submit the audit, reporting package, and data collection form on a timely basis. Effect A significant deficiency in internal control over compliance and an instance of noncompliance exists due to failure to adequately prepare for the audit in order to provide the audit, reporting package, and data collection form in a timely manner in order to meet audit submission deadlines. Recommendation We recommend that Great Lakes Recovery Centers, Inc. evaluate its existing resources and capacity and implement a plan to adequately prepare for the audit to ensure submission timelines are met. View of Responsible Officials Great Lakes Recovery Centers, Inc. agrees with the finding and is committed to a corrective action.
2023-02 Expenditures of Federal Awards Internal Control and Compliance AL/CFDA#: 93.243 Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance Criteria: The Uniform Guidance-2CFR 200.508(b) and 2 CFR 200.508(d)-state: “The auditee must:…(b) Prepare appropriate financial statements, including the schedule of Federal awards in accordance with §200.510…(d) Provide the auditor with access to personnel, accounts, books, records, supporting documentation, and other information as needed for the auditor to perform the audit required by this part.” Also, the Uniform Guidance §200.512 requires “the audit be completed and the data collection form described in paragraph (b) of this section must be submitted within the earlier of 30 calendar days after receipts of the auditor’s report(s), or nine months after the end of the audit period.” Condition: The NIWHRC experienced a change in the Executive Director and also in their accounting firm during the period under audit. The NIWHRC also experienced difficulty in finding a qualified audit firm to perform the audit. Cause and Effect: NIWHRC is out of compliance with the reporting deadline for the audit. Recommendation: I recommend the NIWHRC develop policy and procedures to ensure the organization remains in compliance with federal award obligations. Responsible Official's Response: The Executive Director has returned from sabbatical and has resumed duties and the NIWHRC has engaged a CPA audit firm.
Section III - Findings and Questioned Costs – Major Federal Award Programs Audit We noted an instance of noncompliance relating to the Federal Awards Programs, which is required to be reported in accordance with generally accepted Government Auditing Standards. 2023-002 Criteria: CFR Section 200.512(a) requires the data collection form and Single Audit reporting package be submitted the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. Condition: The audit package and data collection form for the year ended September 30, 2023, was not submitted within the required time frame as described in 2 CFR Section 200.512(a). Cause: The Uniform Guidance audit procedures were not complete as of June 30, 2024. Effect: The Organization is not in compliance with the provisions of 2 CFR Section 200.512(a) for the year ended September 30, 2023. Recommendation: The Organization should submit the Data Collection Form and reporting package to the Federal Audit Clearinghouse within thirty business days of the issuance of the audit reports required under the Uniform Guidance. Views of the Responsible Officials and Planned Corrective Actions: The Organization concurs with the finding. The Data Collection Form and reporting package will be submitted to the Federal Audit Clearinghouse within thirty business days of the issuance of the audit reports required under the Uniform Guidance. See the corrective action plan on page 45.
Finding Number: 2023-001 Prior Year Finding Number: 2022-001 Compliance Requirement: Data Collection Form and Single Audit Reporting Package Program: Economic Adjustment Assistance CFDA #: 21.027 Award #: SLFRP 3818 Award Years: 05/01/2022 – 12/31/2023 10/01/2022 – 12/31/2026 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 Economic Development Authority (the Authority) audited financial statements for the September 30, 2023, year-end was not submitted to the Federal Audit Clearinghouse 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 the 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 Authority 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
Finding Number: 2023-003 – Late Single Audit Report Submission Federal Agencies: All Federal Programs: All Assistance Listing Numbers: All Award Identification Number and Year: All Criteria or Specific Requirement: Per 2 CFR §200.512(a), non-Federal entities that expend $750,000 or more in Federal awards during their fiscal year are required to complete and submit their Single Audit report to the FAC within nine months of the end of their fiscal year or within 30 days of receiving the auditor’s report, whichever is earlier. Condition: CIPE did not submit its Single Audit report for the fiscal year ending September 30, 2023 to the Federal Audit Clearinghouse (FAC) within the required nine-month deadline. Cause: The late submission was due to a number of factors, including turnover in key positions on the finance team, accounting system changes and overall lack of resources available dedicated to completing the annual audit in a timely manner. Effect or Potential Effect: Failure to submit the Single Audit report by the required deadline results in noncompliance with Federal regulations, potentially delaying Federal oversight and impacting CIPE’s ability to access Federal funding in the future. Questioned Costs: None Context: This finding is considered systemic rather than isolated. The entity has not had prior findings related to late submissions in recent years. However, the combination of new financial system implementation and staff turnover created unusual circumstances that delayed preparation of accurate financial information and completion of the audit. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that CIPE implement controls to ensure timely submission of the Single Audit report, such as: 1. Establishing internal timelines that allow for adequate review and submission well before the due date. 2. Enhancing oversight of the audit process to monitor compliance with Uniform Guidance deadlines. 3. Providing training to relevant personnel on Federal reporting requirements.
Noncompliance with Laws and Regulations (Repeated Finding): Criteria – Under 2 CFR 200.512, auditee must submit single audit data collection and reporting package to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of auditor’s report or nine months after the end of audit period. Condition – Accounting records were not complete and not readily available to schedule the audit. Also, major health challenges to the Executive Director family member. The single audit reporting package was due on June 30, 2024 . Context – Management is responsible for reviewing accounting data for making necessary adjustments, and preparation of financial statements for timely audit engagement and submission to the Federal Audit Clearinghouse. Cause – There were a number of staffing transitions during the year during the year, also an increase of limited finance team workload. Recommendation – We recommend that the Organization obtain appropriate experienced accounting staff, implement systems and procedures to ensure timely completion of the Single Audit and the submission of the reporting package to the Federal Clearinghouse. View of Responsible Officials and Corrective Action Plan – After the fiscal year ended in 2024, there has been a change in leadership within our financial department. With this transition, adjustments have been made to the financial procedures and controls to address potential lapses in the closing process. The Organization has revised the way it records, reconciles, and review financial entries. The Outsourced CFO will ensure that the Organization submits timely single audit data collection and reporting package to the Federal Audit Clearinghouse.
2023-005- LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE Federal Agency: All included on the Schedule of Expenditures of Federal Awards Federal Program Title and Assistance Listing Number: All included on the Schedule of Expenditures of Federal Awards Type of Finding: Significant Deficiency, Other Non-compliance Compliance Area: Reporting Questioned Costs: None Condition The Organization did not submit their Single Audit reporting package (financial statements, datacollection form, and corrective action plan) within the required time period. Criteria 2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Effect Late reporting could cause additional oversight or restriction by grantors. Cause Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did notcomply with the submission requirements of 2 CFR 200.512.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.