U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
U.S. Department of Health and Human Services Pass-through Awards: Maryland Department of Aging Federal programs: All ALN Nos.: All Finding 2023-001 Late Filing of Single Audit Submission Criteria: The Federal Office of Management and Budget (OMB) Circular 2 CFR 200.512(a) requires that a non-profit organization expending $750,000 or more in total cumulative Federal funds must have a Single Audit performed in accordance with the Single Audit Act. This audit reporting package must normally be submitted and received by the Federal Audit Clearing house (FAC) nine months after the fiscal year end. The due date for submission of WCC’s June 30, 2022, audit to the Clearing house was March 31, 2023. Condition: The fiscal year 2022 audited financial statements and report on the Schedule of Federal Awards and submission of the Data Collection Form was not completed and filed by March 31, 2023. Cause: This incident is an anomaly due to the unanticipated loss of an employee in a small department. The root case is lack of human capital in the department responsible for the submission of the audit to the Federal Audit Clearinghouse. Effect: Management was not in compliance with the requirement to timely submit their Single Audit to the FAC. The Organization will not qualify as a low risk auditee for the next two fiscal years due to the late filing of the FY 2022 audit submission. Questioned Costs: N/A Repeat Finding: No Recommendation: We recommend the Organization ensure the audited financial statements, report on the Schedule of Expenditures of Federal Awards and the submission of the Data Collection Form are submitted timely in accordance with the required Uniform Guidance due date. Response: We concur with the finding. We acknowledge the importance of adhering to regulatory deadlines and ensuring the timely submission of these documents. We have already implemented measures to streamline our reporting process and enhance our internal communication channel to facilitate timely completion and submission of the required documents.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
New York City Department for the Aging (“DFTA”) Finding #: 2023-010 Funding Year(s): 07/01/2022 - 06/30/2023 New York City Department for the Aging: Aging Cluster (FAL #93.044, 93.045 & 93.053) Contract Number: N/A Pass-Through Agency: New York State Office for the Aging Type of Finding: Subrecipient Monitoring Compliance and Internal Control (Significant Deficiency) Criteria: As stipulated in 2 CFR 200.332(f) pass-through entities should verify that every subrecipient that expends $750,000 or more in federal awards during their fiscal year has a single or program-specific audit conducted for that fiscal year in accordance with 2 CFR 200.501. Additionally, per 2 CFR 200.512(a)(1) the audit must be completed and the data collection form along with the reporting package must be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition/Context: Of the forty (40) subrecipients under the Aging Cluster that were selected for testing, four (4) of the single audit report dates were beyond the nine-month required submission date required by 2 CFR 200.512(a)(1). For these four (4) selections, DFTA was unable to provide supporting documentation of notification by the subrecipient of the late submission and acknowledgment of the notification by DFTA. Cause/Effect: While DFTA has established subrecipient monitoring procedures, we noted that monitoring of subrecipient compliance with federal statues, regulations and terms and conditions of the federal award were not consistently performed and documented. Missing or incomplete monitoring procedures could result in subrecipients not complying with Uniform Guidance reporting and/or other program specific compliance requirements. Questioned Costs: None identified. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that DFTA create a comprehensive internal control structure which ensures that all subrecipient compliance requirements stipulated by 2 CFR 200.332 are being met, including following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the federal award provided to the subrecipient detected through audits, on-site reviews, and written confirmation from the subrecipient.
Criteria: Per Uniform Guidance 2 CFR 200.512(a), the data collection form and the reporting package shall be submitted 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 Organization’s fiscal year – due by March 31, 2024. In addition, the pass‐through agency requires a copy of the annual audited financial statements and supplementary information by December, after the end of the Organization’s fiscal year end. Condition: The Organization did not comply with these required due dates. Cause: The Organization had significant challenges with the unexpected departure of key personnel in its Finance Department. Effect: The Organization is not following the federal compliance requirement and pass‐through agency deadlines for financial reporting. Recommendation: We recommend that management assesses the staffing needs of the accounting/finance department and plans for increasing capacity through hiring, reorganizing the current responsibilities, or seeking external subcontractors. Questioned Costs: None.
2023-001 – Late Submission of the Annual Federal Reporting Package Federal Program Information: Funding Agency: U.S. Department of the Treasury Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2023 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: The City did not submit the annual federal reporting package within nine months after June 30, 2023. Questioned Costs: None Cause: The City has experienced turnover in the accounting department and this caused a delay in the preparation of capital asset records related to governmental activities at year-end. Due to this delay, the City was not able to meet the annual federal reporting package submission deadline. Effect: The City is not in compliance with the annual federal reporting package deadline set forth by OMB Uniform Guidance. Auditor’s Recommendation: The City should improve processes to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management’s Response: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting continuity, the City will cross-train accounting personnel to help ensure all financial reporting duties, including the preparation of capital asset records, are adequately covered. This will help ensure that the annual federal reporting package is completed and submitted within nine months after the end of the audit period. Responsible Party: Clerk / Treasurer Anticipated Completion: March 2024
2023-001 – Late Submission of the Annual Federal Reporting Package Federal Program Information: Funding Agency: U.S. Department of the Treasury Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Award Period: July 1, 2022 – June 30, 2023 Criteria: 2 CFR 200.512 requires that the annual federal reporting package including the data collection form be submitted within nine months after the end of the audit period. Condition: The City did not submit the annual federal reporting package within nine months after June 30, 2023. Questioned Costs: None Cause: The City has experienced turnover in the accounting department and this caused a delay in the preparation of capital asset records related to governmental activities at year-end. Due to this delay, the City was not able to meet the annual federal reporting package submission deadline. Effect: The City is not in compliance with the annual federal reporting package deadline set forth by OMB Uniform Guidance. Auditor’s Recommendation: The City should improve processes to help ensure that financial statement balances are accurately reconciled to assist with the timely preparation and submission of the annual federal reporting package. Management’s Response: The City has successfully filled the critical vacancies in the accounting department and is looking to add one additional position before the end of the fiscal year. To address the need for financial reporting continuity, the City will cross-train accounting personnel to help ensure all financial reporting duties, including the preparation of capital asset records, are adequately covered. This will help ensure that the annual federal reporting package is completed and submitted within nine months after the end of the audit period. Responsible Party: Clerk / Treasurer Anticipated Completion: March 2024
Category: Compliance Compliance Requirement: Reporting Criteria: 2 CFR §200.512 (a) (1) establishes that the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: The Authority did not submit the required data collection form and reporting package for the year ended June 30, 2023, within the required period. Cause: Delay in the approval process of the basic financial statements and the Uniform Guidance Report. Effects: Noncompliance with the requirements for reporting. Questioned Costs: None. Identification as a repeat finding: For fiscal year 2022, the finding 2022-01 was identified and it addressed the fact that the data collection form and reporting package was not submitted within the required period. Recommendation: We recommend management to consider in its time schedule that appropriate time is assigned to the approval process. Management’s response: Finding accepted. Management has in place all the internal controls needed to issue the Uniform Guidance report for the fiscal year ending on June 30, 2024, and subsequent years on time. Currently, management is working with the 2024 fiscal year financial statement audit and uniform guidance audit plan which take into consideration to issue those reports on or before March 31, 2025.
Finding 2023-003 – Reporting - Compliance (Repeat Finding: 2022-008, 2021-006) Significant Deficiency Condition: The School District did not complete and submit their audit to the Federal Audit Clearinghouse by the due date of March 31, 2024. Questioned Costs: None. Criteria: 2 CFR §200.512 of the Uniform Guidance requires an entity expending more than $750,000 of federal funds within the calendar year to submit a data collection form and reporting package by a due date that is the earlier of 30 calendar days after receipt of the auditor’s report(s) or nine months after the end of the audit period. Cause: During FY 2020-21, 2021-22, and 2022-23 the School District employed multiple Business Managers. This affected providing documentation in a timely manner. Effect: Late filing of the data collection form results in noncompliance with requirements of Uniform Guidance which could lead to sanctions by funding agencies. Recommendation: We recommend the School District become familiar with reporting requirements for each award and implement procedures to begin audit preparation work earlier in the fiscal year to ensure reports are filed within the nine-month reporting deadline set forth by Uniform Guidance. Views of Responsible Officials: Please refer to the Corrective Action Plan for management’s views and planned corrective action.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Audit Finding Reference Number 2023 – 010 – Late Submission of Audit Report Federal Program and Specific Federal Award Identification CFDA Title and Number 84.007 Federal Supplemental Educational Opportunity Grants (SEOG) 84.033 Federal Work-Study Program (FWS) 84.063 Federal PELL Grant Program (PELL) 84.268 Federal Direct Student Loans (Direct) 84.425E Education Stabilization Fund – Student Aid 84.425F Education Stabilization Fund – Institutional Aid 84.425J Education Stabilization Fund – Historic Black Colleges and Universities Federal Award Number June 30, 2023 Federal Agencies U.S. Department of Education Pass-Through Entity Not applicable Criteria Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. Conditions and Contexts The June 30, 2023 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding nine (9) months after the entity’s fiscal year. Cause Management failed to ensure the audit report was issued within the prescribed time frame. Questioned Costs For purposes of this condition, I have no questioned cost. Effect ABC. has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a). Repeat Finding Yes. See Schedule of Prior Year Audit Finding 2022-010. Recommendation I recommend that the management of ABC take steps to ensure that the Single Audit is submitted within the prescribed deadlines. Management’s Response Management concurs with this finding. The College will adhere to its policies, procedures, processes, and federal guidelines as it relates to competing and submitting the audit. The College has a new CFO and Controller. These measures will ensure stability and a timely audit. Responsible Administrators: Director of Financial Aid & Chief Financial Officer Effective immediately and ongoing.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Criteria: 2 CFR 200.512(a) requires that the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the fiscal year. Condition: UCAN’s data collection form for the year ended June 30, 2023 will be filed after the March 30, 2024 nine month deadline, making it a late filing. Cause: Inaccuracies of the SEFA resulted in delays in completion of the Single Audit and data collection form filing. Effect: Late filing will result in UCAN not meeting the low-risk auditee criteria for the audit of the year ended June 30, 2024. Recommendation: We recommend that management put controls in place over the preparation and review of the schedule of expenditures of federal awards to ensure that only (and all) federal expenditures are included. Management's Response: We agree with this finding. See corrective action plan.
Statement of Condition: Haven House submitted the data collection form after the required due date. Criteria: The audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause: Haven House did not submit the June 30, 2023, data collection form and reporting package by the due date. Haven House received more federal funding than they had in previous years, and they were unaware of this deadline. Effect: Haven House is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation: Haven House should implement procedures and controls to ensure that all future audit reports and data collection forms are completed in a timely manner, including proactively tracking federal award totals expended prior to the fiscal year end.
Statement of Condition: Haven House submitted the data collection form after the required due date. Criteria: The audit shall be completed and the data collection form and reporting package shall be electronically transmitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day (2 CFR 200.512(a)). Cause: Haven House did not submit the June 30, 2023, data collection form and reporting package by the due date. Haven House received more federal funding than they had in previous years, and they were unaware of this deadline. Effect: Haven House is not in compliance with Federal Award data collection form requirements and could jeopardize future federal funding. Recommendation: Haven House should implement procedures and controls to ensure that all future audit reports and data collection forms are completed in a timely manner, including proactively tracking federal award totals expended prior to the fiscal year end.
Programs: Child Nutrition Cluster, Impact Aid, Education Stabilization Fund (COVID-19) Federal Assistance #: 10.553, 10.555, 10.559, 84.041, 84.425 Federal Agency: U.S. Department of Agriculture and U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance Compliance Requirement: L. Reporting Condition: The District did not submit their audit for the fiscal year ending June 30, 2023, timely. The audit was submitted May 16, 2024, which was 46 days past the March 31, 2024 deadline. Criteria: 2 CFR § 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR § 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in § 200.512." Cause: The District was the victim of a ransomware attack in August 2022 which led to a delay in the audit process as records were being retrieved and reposted. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. Recommendation: The District should implement procedures to ensure that all audit documentation is available for auditing in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Repeat Finding: Same as prior year finding 2022-006. Contact person: Becky Tinney, Business Manager
Finding Number: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Labor Title: Youthbuild AL Numbers: 17.274 Award Year: Youthbuild: 08/15/2022 - 08/14/2023 Condition - The Agency did not submit the June 30, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 - The Agency's June 30, 2023 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency 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: 2023-001 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Labor Title: Youthbuild AL Numbers: 17.274 Award Year: Youthbuild: 08/15/2022 - 08/14/2023 Condition - The Agency did not submit the June 30, 2023 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. 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 - The Agency's June 30, 2023 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency 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: 2023-001 Repeat Finding: Yes, 2022-002 Program Name/Assistance Listing Title: Indian School Equalization Program Assistance Listing Number: 15.042, Federal Agency: U.S. Department of Interior Federal Award Number: A22AV00872 Pass-Through Agency: Bureau of Indian Education Questioned Costs: N/A Type of Finding: Material Weakness Compliance Requirement: Reporting CRITERIA In accordance with the Uniform Guidance 2 CFR 200.512(a), recipients must submit a data collection form which states whether the audit was completed in accordance with this part and provides information with the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after the receipt of the audit report, or nine months after the end of the audit period. Additionally, the Hall is required to report cumulative program outlays and program income on the Federal Financial Report, SF-425. Quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period. CONDITION The Hall did not follow federal reporting requirements. CAUSE Lack of sufficient internal controls with respect to reporting requirements. EFFECT The Hall was not always in compliance with federal guidelines. CONTEXT The SF-425 report for reporting period ending September 30, 2022 was not submitted within 30 days of the end of the reporting period. Amounts reported on the SF-425 reports include all income and expense for the Hall rather than just federal receipts and disbursements. In addition, the amounts reported for the reporting periods ending December 31, 2022, March 31, 2023, and June 30, 2023 were not cumulative. Additionally, the data collection form for the year ended June 30, 2023, was not filed within nine months of year-end. RECOMMENDATION We recommend the Hall evaluate their policies and procedures regarding report submission to ensure timely and accurate submission of all compliance reports.
2023-002 REPORTING - SIGNIFICANT DEFICIENCY Federal Program Innovative Approaches to Literacy; Promise Neighborhoods; Full-Service Community Schools; and Congressionally Directed Spending for Elementary and Secondary Education Community Projects ALN 84.215 Criteria Per the Uniform Guidance 2 CFR 200.512, an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition/Cause The Organization did not submit their data collection form and reporting package to the Federal Audit Clearinghouse by March 31, 2024. Effect The Organization’s audit was not complete until May 2024 due significant turnover in the Organization’s finance department resulting in accounts not being reconciled timely. Questioned Costs Less than $25,000. Context The Organization’s fiscal year end is June 30, 2023, therefore making their filing deadline to submit their audit to the Federal Audit Clearinghouse the earlier of 30 calendar dates after receipt of the auditor’s report or March 31, 2024. Due to significant turnover with the Organization’s finance department resulting in accounts not being reconciled timely, the Organization’s audit was not completed until May 2024 resulting in a late filing to the Federal Audit Clearinghouse. Repeat Finding No. Recommendation We recommend that the Organization review its processes and procedures to ensure timely closing of the annual financial records, allowing for a timely audit and the timely submission of the data collection form and reporting package to the Federal Audit Clearinghouse. Management Response The Organization agrees and will implement the recommendation.