Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Federal agency: U.S. Department of Health and Human Services Federal program title: Child Care and Development Fund Cluster ALN: 93.575 and 93.596 Finding 2023-001 Reportable Finding Considered a Material Weakness: Data Collection Form Reporting Criteria: According to 2 CFR 200.512 the data collection and reporting package must be submitted within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The data collection for the 2022 Single Audit was not submitted in the required timeframe. Causes: The Single Audit was not completed in time to file the data collection from by the deadline due to delays in receiving audit support from outside third parties. Effect: The data collection for the 2022 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is not a repeat finding in 2023. Recommendation: We recommend that the Organization ensure that they contact third parties in advance of the audit to ensure timely receipt of data to complete the audit timely and ensure the data collection form and reporting package are filed within the required timeframe.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
Finding Number: 2023-002 Repeat Finding: Yes Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children – Award numbers: CD3-21-4658B and CD3-22-4658B AL#21.023 – COVID-19 - Emergency Rental Assistance Program – Award numbers – None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2022, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.
Criteria Per 2 CFR 200.512(a), auditees must submit the data collection form and the reporting package to the Federal Audit Clearinghouse (FAC) by the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the auditee’s fiscal year end. Timely submission is a condition of the federal awards and is necessary to allow federal agencies and pass through entities to use the audit information for oversight and monitoring purposes. Condition For the fiscal year ended August 31, 2023, the Organization received the auditor’s reports on March 9, 2026. The Organization’s reporting package, including the data collection form, will be submitted to the FAC on March 9, 2026, which is after the required nine month deadline of May 31, 2025. No extension or other filing relief from the federal government was documented. Cause Management believed that the Organization’s total federal expenditures for the year were below the threshold that requires a single audit and related submission to the Federal Audit Clearinghouse. As a result, management did not prioritize monitoring or meeting the FAC reporting deadline because they did not understand that the threshold had been exceeded and that a timely FAC filing was required. Effect Failure to submit the reporting package to the FAC by the required deadline constitutes noncompliance with 2 CFR 200.512(a). This noncompliance could impair federal and pass through agencies’ ability to use the audit information for oversight in a timely manner and could subject the Organization to additional scrutiny or potential sanctions by federal agencies, including restrictions on future funding.
Criteria: 2 CFR 200.512(a) requires that the reporting package (the single audit report) and the data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received or nine months after the end of the audit period. Condition: NH Housing Development’s June 30, 2022 reporting package and data collection form was due no later than October 29, 2022, which was 30 days after the submission of the auditors report; however, the reporting package and data collection form were not submitted until May 1, 2023. Cause: There were delays in completing the submission of the report due to not having the required Unique Entity Identifier which was needed for submission. Effect: This delay in reporting to the Federal Audit Clearinghouse and to pass-through entities will cause a delay in closing out grants and reporting results of the grants to various organizations. Auditor recommendation: We recommend that NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form. Management response: During 2022 and 2023 several attempts were made to request a Unique Entity Identifier from the General Services Administration, but the database they were using was unable to match the details of the organization within their database. In the future, NH Housing Development ensures all required information for the data collection is available in a timely fashion to ensure timely filing of the data collection form.
Late Reporting of year ended June 30, 2022 audit reporting package to Federal Audit Clearinghouse per Uniform Guidance 2 CFR 200.512(a), The school Unitt did not complete audit in time to timely submit the reporting package to the federal audit clearinghouse.
Statement of Condition: The Organization did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2022 by the required due date. Additionally, the Organization did not submit the data collection form and the required reporting package to the Federal Audit Clearinghouse (FAC) for the year ended June 30, 2021. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. The Uniform Guidance, 2 CFR Part 200 Section 200.512(a)(1), Report Submission, requires the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512 to be submitted within the earlier of 30 calendar days after the receipt of the auditor's report(s) or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Management oversight. Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC by the required due dates to determine if the Corporation qualified as a low-risk auditee. For the year ended June 30, 2021, an audit was performed under the Uniform Guidance and the data collection form was not submitted. For the year ended June 30, 2022, an audit was performed under the Uniform Guidance and the data collection form was submitted July 6, 2023 which is after the due date of March 31, 2023. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to Sam.gov each fiscal year going forward. View's of Responsible Officials and Corrective Action Plan: Management acknowledges that the submission of the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) was not completed for the year ended June 30, 2021 and was submitted late for the year ended June 30, 2022. Management will provide additional oversight to ensure that the submission of the data collection form and reporting package is completed by the required due date.
2023-001 Late submission of June 30, 2022 audit report – Federal Filing Federal Program: ALN 93.575 and 93.332 Criteria: UWBC is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: UWBC did not file its June 30, 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: UWBC experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: UWBC did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend UWBC closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
2023-001 Late submission of June 30, 2022 audit report – Federal Filing Federal Program: ALN 93.575 and 93.332 Criteria: UWBC is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: UWBC did not file its June 30, 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: UWBC experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: UWBC did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend UWBC closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.
2023-001 Late submission of June 30, 2022 audit report – Federal Filing Federal Program: ALN 93.575 and 93.332 Criteria: UWBC is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: UWBC did not file its June 30, 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: UWBC experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: UWBC did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend UWBC closely monitors this important submission requirement to avoid missing the deadline. Management’s Response: Management will take corrective action to make sure the audit report is submitted to the Federal Audit Clearinghouse in compliance with the submission requirements.