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.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
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.
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.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
Criteria: 2 CFR 200.512(a) requires that the reporting package (the single audit report) and the data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received or nine months after the end of the audit period. Condition: NH Housing Development’s June 30, 2022 reporting package and data collection form was due no later than October 29, 2022, which was 30 days after the submission of the auditors report; however, the reporting package and data collection form were not submitted until May 1, 2023. Cause: There were delays in completing the submission of the report due to not having the required Unique Entity Identifier which was needed for submission. Effect: This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations. Auditor recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: During 2022 and 2023 several attempts were made to request a Unique Entity Identifier from the General Services Administration, but the database they were using was unable to match the details of the organization within their database. In the future, NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.
Late Reporting of year ended June 30, 2022 audit reporting package to Federal Audit Clearinghouse per Uniform Guidance 2 CFR 200.512(a), The school Unitt did not complete audit in time to timely submit the reporting package to the federal audit clearinghouse.
Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022 by the required due date. Additionally, the Organization did not submit the data collection form and the required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2021. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to 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. Effect: Noncompliance with Uniform Guidance regulations. Cause: Management oversight. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended June 30, 2021, an audit was performed under the Uniform Guidance and the data collection form was not submitted. For the year ended June 30, 2022, an audit was performed under the Uniform Guidance and the data collection form was submitted July 6, 2023 which is after the due date of March 31, 2023. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to Sam.gov each fiscal year going forward. View's of Responsible Officials and Corrective Action Plan: Management acknowledges that the submission of the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) was not completed for the year ended June 30, 2021 and was submitted late for the year ended June 30, 2022. Management will provide additional oversight to ensure that the submission of the data collection form and reporting package is completed by the required due date.
2023-001 Late submission of June 30, 2022 audit report – Federal Filing Federal Program: ALN 93.575 and 93.332 Criteria: UWBC is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: UWBC did not file its June 30, 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: UWBC experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: UWBC did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend UWBC closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
2023-001 Late submission of June 30, 2022 audit report – Federal Filing Federal Program: ALN 93.575 and 93.332 Criteria: UWBC is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: UWBC did not file its June 30, 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: UWBC experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: UWBC did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend UWBC closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
2023-001 Late submission of June 30, 2022 audit report – Federal Filing Federal Program: ALN 93.575 and 93.332 Criteria: UWBC is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: UWBC did not file its June 30, 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: UWBC experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: UWBC did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend UWBC closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Catherine Street Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the federal audit clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 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 330 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Mount Carmel Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. Statement of Condition: The Smokey Hollow Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 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 252 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 7, 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: St. Mary’s Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Rome Mall Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 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 252 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Rome Mall agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Byrne Manor Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 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 262 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 18, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Byrne Manor agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Onondaga Apartments Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 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 250 days late 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 5, 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: Providence House Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding 2023-002 - U.S. Department of Housing and Urban Development: Mortgage Insurance for Rental and Cooperative Housing for Moderate Income Families and Elderly, Assistance Listing #14.135; Mortgage Insurance for Supplemental Loans for Multifamily Housing, Assistance Listing #14.151; and Section 8 Housing Assistance Payments, Assistance Listing #14.195 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending June 30, 2022. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2022 Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ending June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending June 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2022 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
Finding 2023-002 - U.S. Department of Housing and Urban Development: Mortgage Insurance for Rental and Cooperative Housing for Moderate Income Families and Elderly, Assistance Listing #14.135; Mortgage Insurance for Supplemental Loans for Multifamily Housing, Assistance Listing #14.151; and Section 8 Housing Assistance Payments, Assistance Listing #14.195 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending June 30, 2022. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2022 Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ending June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending June 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2022 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
Finding 2023-002 - U.S. Department of Housing and Urban Development: Mortgage Insurance for Rental and Cooperative Housing for Moderate Income Families and Elderly, Assistance Listing #14.135; Mortgage Insurance for Supplemental Loans for Multifamily Housing, Assistance Listing #14.151; and Section 8 Housing Assistance Payments, Assistance Listing #14.195 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending June 30, 2022. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2022 Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ending June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending June 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2022 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes