Section III. Federal Awards Findings and Questioned Costs Finding 2023-001: Late submission of single audit report package Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC) Assistance Listing No.: All federal financial assistance listing numbers Program title: All federal financial assistance programs Federal Award Year: 10/1/2022 - 9/30/2023 Federal Award No.: All federal awards Name of federal agency: All federal agencies Name of pass-through entity: All pass-through entities Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine 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. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Statement of Condition: OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period. Cause of Condition: OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors. Effect of Condition: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award. Questioned Costs: None. Prior year finding: 2022-001 Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. View of Responsible Official and Planned Corrective Action Plan: OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report. Responsible Person: Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs Finding 2023-001: Late submission of single audit report package Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC) Assistance Listing No.: All federal financial assistance listing numbers Program title: All federal financial assistance programs Federal Award Year: 10/1/2022 - 9/30/2023 Federal Award No.: All federal awards Name of federal agency: All federal agencies Name of pass-through entity: All pass-through entities Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine 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. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Statement of Condition: OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period. Cause of Condition: OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors. Effect of Condition: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award. Questioned Costs: None. Prior year finding: 2022-001 Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. View of Responsible Official and Planned Corrective Action Plan: OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report. Responsible Person: Miguel A. Padilla Vázquez-Director of Administration
Section III. Federal Awards Findings and Questioned Costs Finding 2023-001: Late submission of single audit report package Type of Finding: Material Weakness (MW), Instance of Noncompliance (NC) Assistance Listing No.: All federal financial assistance listing numbers Program title: All federal financial assistance programs Federal Award Year: 10/1/2022 - 9/30/2023 Federal Award No.: All federal awards Name of federal agency: All federal agencies Name of pass-through entity: All pass-through entities Criteria: 2 CFR Part 200, Subpart C, Section 200.512 established that the audit shall be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section shall be submitted within the earlier of 30 days after receipt of the auditors' report(s), or nine 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. Unless restricted by law or regulation, the auditee shall make copies available for public inspection. Statement of Condition: OAE did not submit the single audit report and reporting package for the year ended September 30, 2023, to the Federal Audit Clearinghouse during the required submission deadline period. Cause of Condition: OAE's Single Audit Report for fiscal year 2022 was submitted on December 3, 2024 by the predecessor auditor. The main causes of the late submissions of the Single Audit Reports of fiscal year 2022 and fiscal year 2023 were the delays experienced in the contract process to engage the external auditors. Effect of Condition: OAE may be subject to sanction, as described in the Uniform Guidance, Section 225 titled "Sanctions", in cases of continued inability to have an audit conducted in accordance with this part. Federal agencies and pass-through entities shall take appropriate actions using sanctions such as: (a) withholding a percentage of federal award until the audit is completed satisfactorily; (b) withholding or disallowing overhead cost; (c) suspending federal award until the audit is conducted, or (d) terminating the federal award. Questioned Costs: None. Prior year finding: 2022-001 Recommendation: We recommend management to formalize a plan to monitor the single audit process, including the engagement of the external auditors, the completion of all required steps, including the access to the required documentation, as well as an itinerary of every relevant step to perform, complete and submit single audit during the required period. View of Responsible Official and Planned Corrective Action Plan: OAE agrees with the finding and will adhere to the corrective action plan on page 41 in this audit report. Responsible Person: Miguel A. Padilla Vázquez-Director of Administration
The City did not submit its single audit reporting package related to the City’s Federal Entitlement Grant requirements by the deadline required by rule 2 CFR section 200.512 (a) of the Federal Compliance Supplement.
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Award Number: SLFRP2492/SLFRP4836 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of finding 2022-001 and considered a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management agrees with the finding, see Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
2023-003 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: For the fiscal year ended September 30, 2022, the Village did not submit the data collection form to the Federal Clearinghouse by the required due date of June 30, 2023, in accordance with the federal requirements. In addition, due to the late issuance of the 2023 fiscal year audit, the submission deadline for FY 2023 of June 30, 2024 has passed and as such, the Village did not meet the submission deadline. Cause: The Village fell behind in completing its financial reporting duties due in large part to turnover in personnel. As such, financial reporting fell behind. Effect: The Village is not in compliance with federal requirements. Questioned Costs/Basis: N/A Context: One out of one required submissions for FY 2022 and future submissions applicable to FY 2023. Repeat Finding: Yes Recommendation: We recommend the Village submit the data collection form within the time frame required by the Uniform Guidance. View of Responsible Officials: See Corrective Action Plan.
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.
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.
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.
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.
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.
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.
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 No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Pitcher Hill Housing Development Fund Company, Inc. March 31, 2022 reporting package and data collection form was not filed with the federal audit clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending September 30, 2023 and September 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the federal audit clearinghouse 161 days due to management not monitoring CPA firm to enter data collection form as agreed upon, resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Pitcher Hill agrees with the finding and the auditor’s recommendations have been adopted.