2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by March 31, 2023. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Area Agency on Aging of Northwest Arkansas, Inc. and Subsidiaries develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-002 Late Audit Submission Programs: 84.041 Impact Aid, 84.425 Covid-19 Education Stabilization Fund 84.027 Special Education - Grants to States Federal Agency: U.S. Department of Education Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted April 24, 2023, which was 24 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
2022-003 Late Audit Submission Programs: Impact Aid, Covid 19 - Elementary & Secondary School Emergency Relief Federal Assistance #: 84.041, 84.425 Federal Agency: U.S. Department of Education Grantor Number: N/A Questioned Costs: N/A Type of Finding: Noncompliance, material weakness Compliance Requirement: L. Reporting CONDITION The District did not submit their audit for the fiscal year ending June 30, 2022, timely. The audit was submitted June 16, 2023, which was 77 days past the March 31, 2023 deadline. CRITERIA 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." CAUSE The District did not have proper procedures in place to ensure that the audit was completed and submitted within the designated timeframe. EFFECT Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the District from qualifying as a low-risk auditee. RECOMMENDATION The District should implement procedures to ensure that all audit documentation is available for audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe.
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
Finding Number: 2022-004 Repeat Finding: Similar to prior year finding 2021-001 Program Name/Assistance Listing Title: Indian School Equalization Program, Administrative Cost Grants for Indian Schools, Indian Education Facilities, Operations, and Maintenance, Special Education Cluster, and Education Stabilization Fund - COVID-19 Assistance Listing Number: 15.042, 15.046, 15.047, 84.027, and 84.425D Federal Agency: U.S. Department of the Interior, U.S. Department of Education Federal Award Number: A19AV00847 Questioned Costs: None Type of Finding: Noncompliance, Material Weakness Compliance Requirement: Reporting Criteria: 2 CFR ? 200.512(a) provides, in part: "The audit must be completed and the data collection form ... must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period." 2 CFR ? 200.520 provides, in part: "That to qualify as a low-risk auditee and be eligible for reduced audit coverage the following condition must be met: Single audits were performed on an annual basis in accordance with the provisions of this Subpart, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in ? 200.512." Condition: The School did submit their audit for the fiscal year ending June 30, 2022 timely. The audit was submitted August 16, 2023, which was 138 days past the March 31, 2023 deadline. Effect: Not making all audit documentation available in a timely manner resulted in the audit and data collection form submissions to be late and, therefore, not available to the public within the required timeframe. This late submission also excludes the School from qualifying as a low-risk auditee. Cause: Management oversight. Recommendation: The School should implement procedures to ensure that all audit documentation, including documentation from third-party service providers, is available for the audit in a timely manner and the audit report is completed and submitted within the appropriate timeframe. Response: The School concurs with this recommendation and will implement procedures to ensure compliance with federal regulation. Contact person: Dolores Baluyut, Business Manager
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
2022-001, Single Audit Data Collection Form Not Filed by Due DateCondition: The data collection form for the Single Audit ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse by March 31, 2023.Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor?s reports or nine months after the end of the audit period.Cause: The audit report was not issued prior to the March 31, 2023, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date.Effect: Area Agency on Aging of West Central Arkansas, Inc. has not met the reporting requirements related to timely submission of the data collection form required for a Single Audit. Therefore, per 2 CFR section 200.520, Area Agency on Aging of West Central Arkansas, Inc. will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceding audit years.Recommendation: We recommend that Area Agency on Aging of West Central Arkansas, inc. develop specific procedures to ensure that the audit report is received prior to the March 31 reporting deadline.Management Response: The Data Collection Form will be filed when the audit is complete.
Compliance with Reporting Under the Uniform Guidance. Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2018 through 2021 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance. Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2018 through 2021 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance. Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2018 through 2021 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance. Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2018 through 2021 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Singleaudit data collection form not filed by due date. Federal Programs Impacted: 17.258 (WIOA Cluster). Questioned CostsL None. Condition: The data collection form for the single audit ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse by the due date. Criteria: 2 CFR Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completio of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after reciept of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not completed by the nine month due date. This is due to bank reonciliation not reconciling appropriately in addition to auditor timelines impacting the ability to complete the audit. Effect: The WDBEA has not met the reporting requirements related to timely submission of the data collection form required for a single audit. Therefore, per 2 CFR Section 200.520, the WDBEA will not meet the low-risk criteria for future single audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the WDBEA to continue its efforts in bringing audits up to date. Management Reponse: Management will continue its efforts incompleting audits in a timely and efficient manner.
Singleaudit data collection form not filed by due date. Federal Programs Impacted: 17.258 (WIOA Cluster). Questioned CostsL None. Condition: The data collection form for the single audit ended June 30, 2021 was not submitted to the Federal Audit Clearinghouse by the due date. Criteria: 2 CFR Section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completio of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after reciept of the auditor's reports or nine months after the end of the audit period. Cause: The audit report was not completed by the nine month due date. This is due to bank reonciliation not reconciling appropriately in addition to auditor timelines impacting the ability to complete the audit. Effect: The WDBEA has not met the reporting requirements related to timely submission of the data collection form required for a single audit. Therefore, per 2 CFR Section 200.520, the WDBEA will not meet the low-risk criteria for future single audits that require submission of the data collection form and reporting package by the due date for each of the two preceding audit years. Recommendation: We recommend the WDBEA to continue its efforts in bringing audits up to date. Management Reponse: Management will continue its efforts incompleting audits in a timely and efficient manner.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
2020-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit Clearinghouse by September 30, 2021. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit report is received prior to the September 30, reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete. - 9
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Compliance with Reporting Under the Uniform Guidance Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871, Section 8 Housing Choice Vouchers. Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of Condition: The data collection forms for the years 2020 through 2023 have not been submitted timely. Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits. Statement of Effect: The Town was not in compliance with federal guidelines. Questioned Cost: None. Repeat Finding: Yes. Perspective Information/Context: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed. Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner. Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
2020-001, Single Audit Data Collection Form Not Filed by Due Date Condition: The data collection form for the Single Audit ended December 30, 2020, was not submitted to the Federal Audit Clearinghouse by September 30, 2021. Criteria: 2 CFR section 200.512(b) provides for a form, referred to as the data collection form, to be prepared at the completion of each audit and submitted by the auditee to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause: The audit report was not issued prior to the September 30, 2021, submission date requirement. Therefore, the data collection form required at audit completion was not filed by this date. Effect: Miller County, Arkansas has not met the reporting requirements related to timely submission of the data collection form required for Single Audit. Therefore, per 2 CFR section 200.520, Miller County, Arkansas will not meet the low-risk criteria for future Single Audits that requires submission of the data collection form and reporting package by the due date for each of the two preceeding audit years. Recommendation: We recommend that Miller County, Arkansas develop specific procedures to ensure that the audit report is received prior to the September 30, reporting deadline. Management Response: The Data Collection Form will be filed when the audit is complete. - 9
Material Weakness; 2019-003 Compliance with Reporting Under the Uniform Guidance; Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871.; Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.; Statement of Condition: The data collection forms for the years 2019 through 2022 have not been submitted timely.; Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits.; Statement of Effect: The Town was not in compliance with federal guidelines.; Questioned Cost: None.; Repeat Finding: Yes.; Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed.; Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner.; Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.
Material Weakness; 2019-003 Compliance with Reporting Under the Uniform Guidance; Information on Federal Program: U.S Department of Housing and Urban Development Assistance Listing No. 14.871.; Criteria: According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the FAC within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.; Statement of Condition: The data collection forms for the years 2019 through 2022 have not been submitted timely.; Statement of Cause: Due to significant turnover in key positions within the Town’s fiscal office, the financial audits are currently behind. The results of the financial audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms cannot be completed and submitted until the completion of the financial audits.; Statement of Effect: The Town was not in compliance with federal guidelines.; Questioned Cost: None.; Repeat Finding: Yes.; Perspective Information: As part of testing the compliance with the Uniform Guidance, the dates of the submissions to the FAC are reviewed.; Recommendation: The Town should follow federal guidelines by submitting the data collection form to the FAC in a timely manner.; Views of responsible officials and Planned Corrective Actions: The Town of Guilderland Comptroller’s Office suffered significant turnover in key positions during the fiscal years of 2019 and 2021 including the retirement of the Town Comptroller and Fiscal Officer. In addition, the COVID-19 pandemic had significant impact to the Town, particularly during 2020 when remote work was encouraged. This combination and sequence of events made it impossible to meet the required external audit reporting deadlines. Since these events, the Town has filled the vacant positions and has scheduled all remaining audits. The auditors are working as expeditiously as possible to complete the remaining audits. The required reporting noted in the guidelines above cannot be completed until each prior year audit is finished, therefore causing a delay in each fiscal year’s reporting.