Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Catherine Street Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the federal audit clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the federal audit clearinghouse 330 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Mount Carmel Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. Statement of Condition: The Smokey Hollow Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 252 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 7, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: St. Mary’s Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Rome Mall Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 252 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 8, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Rome Mall agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Byrne Manor Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 262 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 18, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Byrne Manor agrees with the finding and the auditor’s recommendations have been adopted.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The Onondaga Apartments Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and June 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 250 days late due to management not monitoring CPA firm to enter data collection form as agreed upon resulting in a late filing. The form was submitted on December 5, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: Providence House Apartments agrees with the finding and the auditor’s recommendations have been adopted.
Finding 2023-002 - U.S. Department of Housing and Urban Development: Mortgage Insurance for Rental and Cooperative Housing for Moderate Income Families and Elderly, Assistance Listing #14.135; Mortgage Insurance for Supplemental Loans for Multifamily Housing, Assistance Listing #14.151; and Section 8 Housing Assistance Payments, Assistance Listing #14.195 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending June 30, 2022. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2022 Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ending June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending June 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2022 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
Finding 2023-002 - U.S. Department of Housing and Urban Development: Mortgage Insurance for Rental and Cooperative Housing for Moderate Income Families and Elderly, Assistance Listing #14.135; Mortgage Insurance for Supplemental Loans for Multifamily Housing, Assistance Listing #14.151; and Section 8 Housing Assistance Payments, Assistance Listing #14.195 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending June 30, 2022. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2022 Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ending June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending June 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2022 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
Finding 2023-002 - U.S. Department of Housing and Urban Development: Mortgage Insurance for Rental and Cooperative Housing for Moderate Income Families and Elderly, Assistance Listing #14.135; Mortgage Insurance for Supplemental Loans for Multifamily Housing, Assistance Listing #14.151; and Section 8 Housing Assistance Payments, Assistance Listing #14.195 Statement of Condition: The Corporation did not submit the data collection form and required reporting package to the Federal Audit Clearinghouse (FAC) within the required due dates for the single audit for the year ending June 30, 2022. Criteria: The Uniform Guidance, 2 CFR Part 200 Section 200.512(d), Report Submission, requires any non-federal entity that expends Federal awards which must be audited under Subpart F of 2 CFR to electronically submit to the FAC the data collection form and the reporting package described in 2 CFR Part 200 Section 200.512. Additionally, 2 CFR Section 200.512(a) requires the reporting package and data collection form to be submitted to the FAC the earlier of 30 calendar days after the reports are received from the auditors or nine months after the end of the audit period. Effect: Noncompliance with Uniform Guidance regulations. Cause: Timing delays in receipt of information required to complete the audit for the year ending June 30, 2022 Context: A test was performed to review the two most recent fiscal year audits performed under the Uniform Guidance and the required data collection forms were submitted to the FAC to determine if the Corporation qualified as a low-risk auditee. A single audit was performed under the Uniform Guidance for the years ending June 30, 2022 and 2021, however, the data collection form was not submitted to the FAC within the required due dates for the year ending June 30, 2022. Questioned Costs: N/A Recommendation: We recommend management ensure that the data collection forms are submitted electronically to the FAC within the required due dates each fiscal year going forward. Views of Responsible Officials and Corrective Action Plan: Management acknowledges the data collection form for the years ended June 30, 2022 was not submitted to the FAC within the required due dates. Management will provide additional oversight to ensure the data collection forms are submitted electronically to the FAC each fiscal year going forward within required due dates. The data collection form for the year ending June 30, 2022 was submitted to the FAC on June 12, 2023.
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
2023-001 Filing of Single Audit Report Material Weakness & Noncompliance Federal Program – All programs Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition – The Organization did not submit the Single Audit Reporting Package for the year ended June 30, 2022, within nine months after the end of the audit period (March 31, 2024). Cause – The organization had transition in key financial personnel at the end of their fiscal year in 2022. Audit fieldwork for the year began late which caused scheduling conflicts for the auditor during their peak months of operations, which delayed the audit further. In addition, there was a break-down of communication between the Organization and the auditor which cause further delays. These delays all together caused the audit and data collection form to not be completed by the nine-month due date. Effect – Failure to submit the required Single Audit Reporting Package timely automatically results in the Organization not qualifying for low-risk auditee status for the subsequent year’s Single Audit. Recommendation – We recommend the Organization update their policies and procedures to ensure timely submission of the Reporting Package. Management’s Response and Corrective Action – The Organization continues to work with the contract financial team who plans to have the books closed in a timely manner going forward. The Organization is also actively working with their auditor to improve communication during the audit so a future break-down in communication does not occur. We expect the issue will be mitigated for the 2023 audit. Responsible party for corrective action – Patti Tototzintle, President and CEO Repeat finding – Yes
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Federal Departments: All departments Assistance Listing #: All programs Internal Controls Significant Deficiency & Compliance Category of Finding – Reporting Criteria - Pursuant to 2 CFR section 200.512(a), the reporting package shall be submitted within the earlier of 30 days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition - Simpson did not submit the Single Audit Reporting Package for the year ended June 30, 2022 within nine months after the end of the audit period (March 31, 2023). Cause - Simpson faced turnover and short staffing within the accounting department during fiscal year 2022. As a result, the audit was not completed until after the March 31, 2023 deadline. Effect - Failure to submit the required Single Audit Reporting Package timely automatically results in Simpson not qualifying for low-risk auditee status for the subsequent year's Single Audit. Recommendation - We recommend that Simpson develop, document, and implement policies and procedures for to ensure timely submission of the Single Audit Reporting Package.
Finding No. 2023-001: Prior Year Reporting Package and Data Collection Not Filed Timely a. The St. David’s Housing Development Fund Company, Inc. June 30, 2022 reporting package and data collection form was not filed with the Federal Audit Clearinghouse on time. b. Criteria: 2 CFR section 200.512(a)(1) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 days after the reports are received from the auditors or nine months after the end of the audit period. c. Effect of condition: The effect is that the project would not be considered a "Low Risk Auditee" for at least the fiscal years ending June 30, 2023 and 2022 and June 30, 2024. This designation will require the auditor to audit at least 40% of the project's programs as Major programs until such time that the project may be considered a “Low Risk Auditee” again. d. Cause of condition: The reporting package and data collection form was submitted to the Federal Audit Clearinghouse 62 days late due to management not monitoring CPA firm to enter data in data collection form as agreed upon resulting in a late filing. The form was submitted on December 18, 2023. e. Recommendation: We recommend that management implement procedures to ensure that reporting packages and data collection forms are filed timely in the future. f. Views of responsible officials and planned corrective actions: St. David’s Housing Development Fund Company, Inc. agrees with the finding and the auditor’s recommendations have been adopted.
2023-001 Late submission of June 30, 2022 audit report – Federal filing Federal Program: ALN 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 93.575/93.576/93.558 Criteria: The Coalition 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: The Coalition did not file its fiscal 2022 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year. Cause: The Coalition’s fiscal 2022 report was not issued until after the nine month requirement. Effect: The Coalition did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Coalition 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 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The 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. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The 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. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The 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. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.
2023 – 003 LATE FILING OF DATA COLLECTION FORM U.S. DEPARTMENTS OF EDUCATION Federal Assistance No. 84.425C, D, U, and W COVID-19: Education Stabilization Fund Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting U.S. DEPARTMENTS OF AGRICULTURE Federal Assistance No. 10.553 and 10.555 Child Nutrition Cluster Passthrough Agency: New Mexico Public Education Department Award Period: July 1, 2021 – June 30, 2022 Reporting Condition: The June 30, 2022 audit report and data collection form were not sent to the Federal Audit Clearinghouse before the due date of either 30 days after the release date of the audit report or nine months after the year end (March 30, 2023). The audit report was released from the New Mexico State Auditor on May 14, 2023. The audit report and data collection form were certified and submitted on July 10, 2023. Criteria: CODE OF FEDERAL REGULATIONS Title 2 Grants and Agreements: § 200.512 Report Submission The 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. Effect or potential effect: The report was not available for the filing of the Federal Clearing House report on a timely basis and the District was not incompliance with the reporting requirements of the Uniform Guidance. Questioned Cost: N/A Cause: The completion and submission of the federal reporting package was not done on time due to the audit not be completed in time to allow for the filing of the data collection by March 30, 2023. Recommendation: Management should make the audit a high priority and develop a system of monitoring to ensure that the audit is progressing as expected. Audit documentation should be provided accurate, complete, and timely in order to facilitate a timely completion of the audit. Management should also consider having audit procedures performed, where appropriate, prior to the yearend in order to move up the start time of the audit and increasing the chance of an earlier completion.