Finding 1214885 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-05-18

AI Summary

  • Core Issue: The audit package and Data Collection Form were submitted late, missing the June 30, 2025 deadline.
  • Impacted Requirements: This violates the submission timeline outlined in 2 CFR 200.512.
  • Recommended Follow-Up: Implement internal controls to ensure timely submissions in the future.

Finding Text

Submission of Audit Package and Data Collection Form: Criteria - The audit package and the Data Collection Form are required to be submitted to the Federal Audit Clearinghouse within thirty (30) days after receipt of the auditor's report or nine (9) months after the end of the fiscal year - whichever comes first. Therefore, the deadline for submission of the September 30, 2024 audit package and Data Collection Form was June 30, 2025. Condition: Completion of the final submission step for the Single Audit reporting package and Data Collection Form to the Federal Audit Clearinghouse occurred after the required due date of June 30, 2025, as prescribed by 2 CFR 200.512. Recommendation: Internal controls be put in place to ensure timely submission of the NEIWPCC's audit package and Data Collection Form to the Federal Audit Clearinghouse reporting package going forward.

Corrective Action Plan

NEIWPCC agrees with the finding and will strengthen its internal procedures to ensure timely submission of the Federal Audit Clearinghouse reporting package going forward.

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
66.481 GEOGRAPHIC PROGRAMS €“ LAKE CHAMPLAIN BASIN PROGRAM $10.81M
66.437 GEOGRAPHIC PROGRAMS €“ LONG ISLAND SOUND PROGRAM $1.76M
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $951,704
66.816 HEADQUARTERS AND REGIONAL UNDERGROUND STORAGE TANKS PROGRAM $654,067
11.420 COASTAL ZONE MANAGEMENT ESTUARINE RESEARCH RESERVES $586,519
15.939 HERITAGE PARTNERSHIP $449,179
66.446 TECHNICAL ASSISTANCE FOR TREATMENT WORKS (CLEAN WATER ACT [CWA] SECTION 104(B)(8)) $215,559
11.469 CONGRESSIONALLY IDENTIFIED AWARDS AND PROJECTS $179,399
66.444 VOLUNTARY SCHOOL AND CHILD CARE LEAD TESTING AND REDUCTION GRANT PROGRAM (SDWA 1464(D)) $120,786
66.436 SURVEYS, STUDIES, INVESTIGATIONS, DEMONSTRATIONS, AND TRAINING GRANTS AND COOPERATIVE AGREEMENTS - SECTION 104(B)(3) OF THE CLEAN WATER ACT $118,813
66.454 WATER QUALITY MANAGEMENT PLANNING $96,523
11.432 NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION (NOAA) COOPERATIVE INSTITUTES $78,869
66.129 GEOGRAPHIC PROGRAMS - SOUTHEAST NEW ENGLAND COASTAL WATERSHED RESTORATION PROGRAM $45,686
66.461 REGIONAL WETLAND PROGRAM DEVELOPMENT GRANTS $34,940