Finding 2023-009: Untimely Data Collection Form Submittance Federal Program: All Condition: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Criteria: Per 2 CFR 200.512(a)(1), 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 or nine months after the end of the audit period. Cause: A request for audit support was submitted, by the auditor, a week before the nine month filing deadline. Due to the timing of the request and despite the efforts of the District staff, the District was not able to provide the support until several weeks later. Questioned Cost: None. Context: The District submitted its data collection form more than nine months after the end of the fiscal year 2023 audit period. Recommendation: We recommend the District implement procedures to ensure documentation related to the use of federal funds are stored centrally and can be located timely. District’s Response: The District will work with its auditors to ensure timely completion of the single audit in the future. Potential Effect: Noncompliance with federal regulations could result in the loss of future federal awards.
Information of the Federal Program: Condition: The reporting package for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in it submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates.
Information of the Federal Program: Condition: The reporting package for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in it submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates.
Information of the Federal Program: Condition: The reporting package for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in it submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates.
Information of the Federal Program: Condition: The reporting package for the year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse (FAC) in accordance with applicable requirements. Criteria: In accordance with 2 CFR 200.512 of the Uniform Guidance, the audit, data collection form, and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: Staffing resources did not allow for the reporting package to be prepared in a timely manner creating a delay in it submission. Effect or Potential Effect: Continual delinquencies could result in the termination of federal grants, suspension of federal funds, or debarment. Questioned Costs: None noted. Context: Limited resources and turnover within the accounting department during the fiscal year did not allow for the financial records to be maintained and reconciled in a timely manner. Recommendation: The Organization should ensure appropriate staff have adequate time to prepare for the audit and work with the audit firm to make sure the reporting package is submitted by the required due dates.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
Finding Number: 2023 - 001 Federal Programs: All major programs. Category: Internal control / Compliance Condition: The June 30, 2022 Data Collection Form and Single Audit reporting package were not submitted within the established due date. Criteria: 2 CFR section 200.512 (a)(1) establishes that the audit must be completed and the reporting required by paragraph (b) (1) of this section 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. Unless restricted by Federal law or regulation, the auditee must make report copies available for public inspection. Auditees and auditors must ensure that their respective parts of the reporting package do not include protected personally identifiable information. Cause: Information to complete the Single Audit procedures was not available within the required period. Effects: Data Collection Form and Single Audit report was not submitted in a timely manner as required by the Uniform Guidance. Questioned Costs: None Recommendations: Data Collection Form and Single Audit package shall be submitted by the established due date. Management Response: The Center will establish procedures to ensure that the Data Collection Form and Single Audit report are submitted within the established due date.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
2023-007 – Data Collection Form and Single Audit Reporting Package Program- U.S. Department of Energy, National Forum for State and Territorial Chief Executives - HHS OA, Yr 10 and Yr 11, National Forum ALN: 93.528, Award #: 2U98OA09028, Award Year: 09/01/2022 – 09/29/2023 Program- U.S. Department of Health and Human Services, Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation’s Health ALN: 93.421, Award #: Various, Award Year: 08/01/2018 – 07/31/2023 Criteria – The Uniform Guidance in 2 CFR Section 200.512, Report Submission, states that the audit must be completed and the data collection form and reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NGA Center did not comply with the required submission date of the data collection form and reporting package to the FAC for the year ended June 30, 2023. Questioned Costs – None. Context – This is a condition identified per review of NGA Center’s compliance with specified requirements. Cause – NGA Center did not comply with the controls in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NGA Center could be exposed to a reduction or elimination of funds by the Federal awarding agencies. Repeat Finding – This is not a repeat finding. Recommendation - We recommend that management closely monitor and comply to the established controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NGA Center agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.
FINDING REFERENCE NUMBER 2023-001 FEDERAL PROGRAM ALL FEDERAL PROGRAMS ON THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS AWARD NUMBER ALL AWARDS COMPLIANCE REQUIREMENT REPORTING TYPE OF FINDING MATERIAL NONCOMPLIANCE AND MATERIAL WEAKNESS CRITERIA 2 CFR § 200.512 Report Submission, (a) (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. STATEMENT OF CONDITION PRIDCO did not submit the Data Collection Form and Reporting Package to the Federal Audit Clearinghouse of fiscal year ending June 30, 2023 during the required period. QUESTIONED COSTS None PERSPECTIVE INFORMATION PRIDCO was unable to provide timely the financial statements and related supporting documentation in order to apply required audit procedures. STATEMENT OF CAUSE PRIDCO did not have an effective accounting system and procedures to assure that the required financial statements and supporting documentation was made available for audit purposes within the required period established to comply with the Federal regulations. POSSIBLE ASSERTED EFFECT PRIDCO did not comply with the submission date required for the Data Collection Form and Reporting Package, this could affect the continuance and new approvals of Federal funds. In addition, for the next two (2) fiscal years PRIDCO cannot be considered by the auditor as a low risk auditee. IDENTIFICATION OF REPEAT FINDING This is a repeat finding (Finding Reference Number 2022-003). RECOMMENDATIONS We recommend PRIDCO maintain adequate accounting records related to the non-Federal and Federal funds in order to properly prepare the financial statements accurately and in a timely manner. In addition, PRIDCO needs to implement adequate internal controls procedures in order to ensure that the supporting documentation is available in a timely manner.
Finding No. 2023-004 - Late Filing of Single Audit Reporting Package Federal Programs Workforce Innovation and Opportunity Act Cluster ALN 17.258, 17.259, and 17.278 Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Federal Agency U.S. Department of Labor (DOL) U.S. Department of Treasury Pass-through Entity Puerto Rico Department of Treasury Compliance Requirement Reporting Type of Finding Internal Control over Compliance Category Significant Deficiency Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Department has not submitted the Single Audit Reporting Packages for the year ended June 30, 2023. Cause The Single Audit Reporting Packages late submission results from the operational changes caused by Act No. 171 of October 2, 2014 (Act No. 171) enactment. Act No. 171 integrated the Labor Development Program and the WIOA Cluster Programs with the Department. This merger, in conjunction with other difficulties in accounting and reporting processes, has delayed the Department’s efforts to bring up to date all federal filings. Effect If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. c) Wholly or partly suspend or terminate the Federal award. d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a federal awarding agency). e) Withhold further Federal awards for the project or program. f) Take other remedies that may be legally available. Questioned Costs None. Identification as a Repeated Finding This is a repeat finding from the immediate previous audit, Finding No. 2022-005.Recommendation The data collection form and single audit reporting package must be submitted within the required due dates. Also, we strongly suggest the accounting department to take whatever steps necessary to ensure that senior management receives current and accurate financial information on a timely basis. If it is determined that the department is understaffed, steps should be taken to alleviate this problem so that work can remain current without an undue hardship on any one employee. Once up to date, the accounting staff must consistently provide management with the accurate financial reports and information necessary to effectively manage the Department’s operations and comply with the reporting deadlines. Views of responsible officials and planned corrective actions. Refer to the corrective action plan on pages 112-113.
Finding No. 2023-004 - Late Filing of Single Audit Reporting Package Federal Programs Workforce Innovation and Opportunity Act Cluster ALN 17.258, 17.259, and 17.278 Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Federal Agency U.S. Department of Labor (DOL) U.S. Department of Treasury Pass-through Entity Puerto Rico Department of Treasury Compliance Requirement Reporting Type of Finding Internal Control over Compliance Category Significant Deficiency Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Department has not submitted the Single Audit Reporting Packages for the year ended June 30, 2023. Cause The Single Audit Reporting Packages late submission results from the operational changes caused by Act No. 171 of October 2, 2014 (Act No. 171) enactment. Act No. 171 integrated the Labor Development Program and the WIOA Cluster Programs with the Department. This merger, in conjunction with other difficulties in accounting and reporting processes, has delayed the Department’s efforts to bring up to date all federal filings. Effect If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. c) Wholly or partly suspend or terminate the Federal award. d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a federal awarding agency). e) Withhold further Federal awards for the project or program. f) Take other remedies that may be legally available. Questioned Costs None. Identification as a Repeated Finding This is a repeat finding from the immediate previous audit, Finding No. 2022-005.Recommendation The data collection form and single audit reporting package must be submitted within the required due dates. Also, we strongly suggest the accounting department to take whatever steps necessary to ensure that senior management receives current and accurate financial information on a timely basis. If it is determined that the department is understaffed, steps should be taken to alleviate this problem so that work can remain current without an undue hardship on any one employee. Once up to date, the accounting staff must consistently provide management with the accurate financial reports and information necessary to effectively manage the Department’s operations and comply with the reporting deadlines. Views of responsible officials and planned corrective actions. Refer to the corrective action plan on pages 112-113.
Finding No. 2023-004 - Late Filing of Single Audit Reporting Package Federal Programs Workforce Innovation and Opportunity Act Cluster ALN 17.258, 17.259, and 17.278 Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Federal Agency U.S. Department of Labor (DOL) U.S. Department of Treasury Pass-through Entity Puerto Rico Department of Treasury Compliance Requirement Reporting Type of Finding Internal Control over Compliance Category Significant Deficiency Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Department has not submitted the Single Audit Reporting Packages for the year ended June 30, 2023. Cause The Single Audit Reporting Packages late submission results from the operational changes caused by Act No. 171 of October 2, 2014 (Act No. 171) enactment. Act No. 171 integrated the Labor Development Program and the WIOA Cluster Programs with the Department. This merger, in conjunction with other difficulties in accounting and reporting processes, has delayed the Department’s efforts to bring up to date all federal filings. Effect If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. c) Wholly or partly suspend or terminate the Federal award. d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a federal awarding agency). e) Withhold further Federal awards for the project or program. f) Take other remedies that may be legally available. Questioned Costs None. Identification as a Repeated Finding This is a repeat finding from the immediate previous audit, Finding No. 2022-005.Recommendation The data collection form and single audit reporting package must be submitted within the required due dates. Also, we strongly suggest the accounting department to take whatever steps necessary to ensure that senior management receives current and accurate financial information on a timely basis. If it is determined that the department is understaffed, steps should be taken to alleviate this problem so that work can remain current without an undue hardship on any one employee. Once up to date, the accounting staff must consistently provide management with the accurate financial reports and information necessary to effectively manage the Department’s operations and comply with the reporting deadlines. Views of responsible officials and planned corrective actions. Refer to the corrective action plan on pages 112-113.
Finding No. 2023-004 - Late Filing of Single Audit Reporting Package Federal Programs Workforce Innovation and Opportunity Act Cluster ALN 17.258, 17.259, and 17.278 Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 Federal Agency U.S. Department of Labor (DOL) U.S. Department of Treasury Pass-through Entity Puerto Rico Department of Treasury Compliance Requirement Reporting Type of Finding Internal Control over Compliance Category Significant Deficiency Criteria As required by the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), § 200.512 Report submission (a) (1), “ the audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day”. Condition The Department has not submitted the Single Audit Reporting Packages for the year ended June 30, 2023. Cause The Single Audit Reporting Packages late submission results from the operational changes caused by Act No. 171 of October 2, 2014 (Act No. 171) enactment. Act No. 171 integrated the Labor Development Program and the WIOA Cluster Programs with the Department. This merger, in conjunction with other difficulties in accounting and reporting processes, has delayed the Department’s efforts to bring up to date all federal filings. Effect If the Federal awarding agency or pass-through entity determines that noncompliance cannot be remedied by imposing additional conditions, the Federal awarding agency or passthrough entity may take one or more of the following actions, as appropriate in the circumstances: a) Temporarily withhold cash payments pending correction of the deficiency by the non-Federal entity or more severe enforcement action by the Federal awarding agency or passthrough entity. b) Disallow (that is, deny both use of funds and any applicable matching credit for) all or part of the cost of the activity or action not in compliance. c) Wholly or partly suspend or terminate the Federal award. d) Initiate suspension or debarment proceedings as authorized under 2 CFR part 180 and Federal awarding agency regulations (or in the case of a passthrough entity, recommend such a proceeding be initiated by a federal awarding agency). e) Withhold further Federal awards for the project or program. f) Take other remedies that may be legally available. Questioned Costs None. Identification as a Repeated Finding This is a repeat finding from the immediate previous audit, Finding No. 2022-005.Recommendation The data collection form and single audit reporting package must be submitted within the required due dates. Also, we strongly suggest the accounting department to take whatever steps necessary to ensure that senior management receives current and accurate financial information on a timely basis. If it is determined that the department is understaffed, steps should be taken to alleviate this problem so that work can remain current without an undue hardship on any one employee. Once up to date, the accounting staff must consistently provide management with the accurate financial reports and information necessary to effectively manage the Department’s operations and comply with the reporting deadlines. Views of responsible officials and planned corrective actions. Refer to the corrective action plan on pages 112-113.
Finding 2023-003 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies U.S. Department of Agriculture Federal Programs: National Forest Receipts- Municipal & Regional Assistance ALN Numbers: 10.665 Award Number: None Award Year: 2023 Type of Finding Significant deficiency in internal control over compliance and noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The City did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The City was not in compliance with reporting requirements Questioned costs: None. Repeat finding: This is a repeat finding of 2022-002, therefore we consider this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management concurs with this finding. See Corrective Action Plan.
Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing, Capital Fund Program Federal Assistance Listing Number: 14.850/14.872 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
Finding 2023-002: Late Submission of Financial Statements to FAC and REAC (Significant Deficiency) Federal Agency: U.S. Department of Housing and Urban Development Federal Program Title: Public and Indian Housing, Capital Fund Program Federal Assistance Listing Number: 14.850/14.872 Compliance Requirement: Reporting Criteria: Per 2 CFR Section 200.512, the Authority is required to submit the Data Collection Form and the rest of the reporting package within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Per 2 CFR Section 902.33, the Authority is required to submit its audited Financial Data Schedule (FDS) and audited financial statements no later than 9 months after the PHA’s fiscal year end. Condition: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse and to REAC by the required due dates. Context: PHAs are required to submit an unaudited FDS to REAC within 3 months of fiscal year end and are required to submit an audited FDS and audited financial statements to REAC within 9 months of year end, as well as submit audited financial statements and a Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of auditor’s report or nine months after the end of the audit period. The Authority did not submit its audited FDS and financial statements by the required due dates Effect: The Authority did not submit its audited financial statements to the Federal Audit Clearinghouse or to REAC by the required due date. Cause: The Authority did not have the proper controls in place to ensure the audited financial statements were submitted on time. Repeat Finding: This is not a repeat finding. Recommendation: The Authority should review and enhance its policies, procedures, and internal controls to ensure the financial reporting package and audited financial statements are submitted by the required due date. Views of Responsible Officials: The Authority agrees with the finding.
2023-004 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 or nine months after the end of the audit period (March 31, 2024). Condition: SFRC’s fiscal year 2023 single audit reporting package was not submitted by the due date of March 31, 2024. Context: N/A Questioned Costs: None Cause: SFRC was significantly impacted by turnover in the accounting department during and after fiscal year 2023, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: SFRC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts.
2023-004 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 or nine months after the end of the audit period (March 31, 2024). Condition: SFRC’s fiscal year 2023 single audit reporting package was not submitted by the due date of March 31, 2024. Context: N/A Questioned Costs: None Cause: SFRC was significantly impacted by turnover in the accounting department during and after fiscal year 2023, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: SFRC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts.
2023-004 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 or nine months after the end of the audit period (March 31, 2024). Condition: SFRC’s fiscal year 2023 single audit reporting package was not submitted by the due date of March 31, 2024. Context: N/A Questioned Costs: None Cause: SFRC was significantly impacted by turnover in the accounting department during and after fiscal year 2023, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: SFRC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts.
2023-004 – Late Audit Report Federal program information: Funding agency: All Title: All Assistance listing number: All Award year: Various Criteria: According to 2 CFR Part 200.512, the annual single 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 or nine months after the end of the audit period (March 31, 2024). Condition: SFRC’s fiscal year 2023 single audit reporting package was not submitted by the due date of March 31, 2024. Context: N/A Questioned Costs: None Cause: SFRC was significantly impacted by turnover in the accounting department during and after fiscal year 2023, which caused significant delays in completion of the year-end reconciliations of the financial statements and the schedule of expenditures of federal awards. Effect: SFRC was unable to completely reconcile certain general ledger accounts timely, which resulted in significant audit adjustments. As a result, the audit started late and was not issued within the reporting deadline. Auditor’s Recommendation: SFRC should implement the provisions from its Accounting & Financial Management Policies and Procedures Manual so that monthly and annual account reconciliations are performed timely to ensure that the data collection form and reporting package are submitted by the due date. Management’s Response: Management implemented correction of this finding in early 2024, after stabilizing the staffing of the accounting department. Beginning with the March 2024 close, each month has been closed timely with reconciliation of all key accounts.
Single Audit Report Submission – Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Title: All Assistance Listing Number: All Award year and number: All Criteria: The Uniform Guidance 2 CFR 200.512(a) requires the audit package and data collection form be submitted 30 days after receipt of the auditor’s report or 9 months after the end of the fiscal year, whichever comes first. Condition/Context: The Phoenix Indian Center’s fiscal year 2023 single audit reporting package was not submitted within nine months after the end of the audit period. Questioned Costs: None. Cause and Effect: The Phoenix Indian Center experienced significant turnover in key positions that generally ensure accounting records and financial statements were reconciled timely and the audit was performed to meet the compliance requirements. As a result, the single audit reporting package was submitted after the required reporting time period. Auditors’ Recommendations: To ensure compliance with the Uniform Guidance, the Department should prepare accurate, complete and timely financial statements and ensure an audit is performed to ensure the timely submission of the Single Audit reporting package. Management’s Response: Books of records were not maintained as required. Upon becoming aware of the deficiencies, management hired an outside firm to provide support for bringing records up to date.
Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.
Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.
Compliance Requirement: Data Collection Form and Single Audit Reporting Package Prior Year Finding Number: N/A Program: Pass Through - ALN 84.425 U.S. Department of Education – COVID -19 - Education Stabilization Fund Direct - ALN 84.423A U.S. Department of Education - Supporting Effective Educator Development Program Criteria – 2 CFR 200.512, Report Submission, establishes that the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition – NBPTS did not comply with the required submission date of the data collection form and reporting package to the FAC for the fiscal year ended June 30, 2023. Cause – NBPTS did not have administrative and internal control oversight in place to ensure that the reporting package was submitted to the FAC within the required timeframe. Effect – NBPTS was not in compliance with the reporting requirements and could be exposed to a reduction or elimination of funds by the federal awarding agencies. Questioned Costs – None. Context –This is a condition identified per review of NBPTS’s compliance with specified requirements. Recommendation – We recommend that NBPTS enhance its procedures and internal controls to ensure the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials – NBPTS concurs with the auditor’s findings and recommendations. Refer to NBPTS’s corrective action plan for further details.
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 form for the 2023 Single Audit was not submitted within the required timeframe. Cause: The Single Audit was not completed in time to file the data collection form by the deadline due to delays in receiving the required audit support. Effect: The data collection form for the 2023 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is a repeat finding. Questioned Costs: There were no questioned costs related to this finding. Recommendation: We recommended that the Organization ensure that they are prepared and have adequate resources and staffing to complete the audit timely to guarantee that the data collection form and reporting package are filed within the required timeframe.
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 form for the 2023 Single Audit was not submitted within the required timeframe. Cause: The Single Audit was not completed in time to file the data collection form by the deadline due to delays in receiving the required audit support. Effect: The data collection form for the 2023 Single Audit was not submitted within the required timeframe and this data was not reported timely to the government. Repeat Finding: This is a repeat finding. Questioned Costs: There were no questioned costs related to this finding. Recommendation: We recommended that the Organization ensure that they are prepared and have adequate resources and staffing to complete the audit timely to guarantee that the data collection form and reporting package are filed within the required timeframe.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: CSS did not submit the data collection form before the nine month deadline stated above. Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027. Criteria: Title 2 CFR §200.512 states that the audit and data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Condition: CSS did not submit the data collection form before the nine month deadline stated above. Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding. Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR §200.512. Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.
Criteria:In accordance with 2 CFR 200.512(a)(1), 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, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.
Criteria:In accordance with 2 CFR 200.512(a)(1), 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, or nine months after the end of the audit period. Condition: The reporting package and data collection form for the year ended June 30, 2023 was not filed with the Federal Audit Clearinghouse by the deadline of March 31, 2024. Cause: The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. Questioned Costs: None noted Context: This was a condition noted per review of the Organization’s compliance with the reporting requirements. Effect: Untimely reporting could affect future funding from government agencies. Recommendation: We recommend earlier preparation and engagement in relation to the Single Audit to ensure that its data collection form and reporting package are submitted by the required deadline. View of responsible officials: The Organization acknowledges the Uniform Guidance Audit for the year ended June 30, 2023 was not submitted timely to the Federal Audit Clearinghouse. The Organization’s Uniform Guidance Audit for the year ended June 30, 2023, was delayed as a result of this being the first year the Organization has had to undergo a single audit. The Uniform Guidance Audit for the year ended June 30, 2023, is now completed and the Organization will submit the report promptly to the Federal Audit Clearinghouse.