EIN: 570517713
UEI: PJ2MR4QQF8J7
Audited by: Scott and Company LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 1, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 1, 2025 (332 days ago).
What is a management decision? →FAC accepted this audit on May 31, 2024 — management decision was due December 1, 2024.
The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2023 to the Federal Audit Clearinghouse by the due date of March 31, 2024. Criteria: Per §200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor’s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2023, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council’s general ledger for the year ended June 30, 2023 was not closed out in a timely manner. Effect: The Council’s Data Collection Form and Reporting Package for the year ended June 30, 2023 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Show full finding ▾Hide full finding ▴Item 2023-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2023 to the Federal Audit Clearinghouse by the due date of March 31, 2024. Criteria: Per §200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor’s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2023, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council’s general ledger for the year ended June 30, 2023 was not closed out in a timely manner. Effect: The Council’s Data Collection Form and Reporting Package for the year ended June 30, 2023 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Central Midlands Council of Governments has filled all open finance department positions as well as adding a new position in an effort to address staffing levels that have left us vulnerable to delays in meeting reporting and reconciliation requirements necessary for completing a timely audit. Additionally, the Council has undertaken to provide a multifaceted in-depth training for new Finance staff to further enhance our ability to meet deadlines in lead up to our single audit. Using the audit requests from the current year, a calendar of due dates has been developed and a goal set to finalize all audit documentation and reconciliations by no later than August 31, 2024, to facilitate a timely audit completion for the FY2024 audit. Anticipated Completion Date: August 31, 2024
2022-002
FAC accepted this audit on September 26, 2023 — management decision was due March 26, 2024.
The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Show full finding ▾Hide full finding ▴Item 2022-002: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness) Condition: The Council did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2022 to the Federal Audit Clearinghouse by the due date of March 31, 2023. Criteria: Per ?200.512 of the Uniform Guidance, Report Submission, the audit shall be completed and the Data Collection Form and Reporting Package shall be electronically transmitted within the earlier of thirty (30) days after receipt of the auditor?s reports, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the Data Collection Form and Reporting Package are due the next business day. The Uniform Guidance does not permit the recipient to extend the due date. Cause: Management did not review subsidiary ledgers for accuracy and reconcile them to the general ledger on a timely basis. The Council also replaced their Finance Director and other finance staff in fiscal year 2022, which also impacted the timely reconciliation of their accounting records. Accordingly, the Council?s general ledger for the year ended June 30, 2022 was not closed out in a timely manner. Effect: The Council?s Data Collection Form and Reporting Package for the year ended June 30, 2022 was not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management implement monthly financial reporting and closeout processes so that the financial closeout process can be performed timely.
Finding 2022-002 Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Material Weakness)Name of Contact Person Responsible for the Corrective Action Plan:Melissa Labbe, Director of FinanceCorrective Action Plan:Central Midlands Council of Governments has filled key positions needed to address staffing needs necessary to achieve timely reporting and reconciliations. During FY2023, CMCOG has also undertaken to train its Finance staff to further enhance our ability to provide timely and accurate reports.Anticipated Completion Date: June 30, 2023
FAC accepted this audit on January 17, 2022 — management decision was due July 17, 2022.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
Of the 10 cash drawdowns that were selected for testing, the independent auditor noted seven instances in which the drawdown was performed prior to payment of the related invoice. Total payments for the seven invoices noted above were $918,193. Cause: Internal controls should be in place to ensure the Council appropriately follow the Federal drawdown procedures. Effects: The Council is not in compliance with Federal requirements for the cash management attribute. Ineffective controls to monitor cash drawdowns resulted in noncompliance. Excess funds could be drawn down and not expended. Recommendation: We believe the Council should establish an internal control system to ensure that drawdowns are being performed after expenditures have been made, in accordance with Cash Management Uniform Guidance requirements.
Show full finding ▾Hide full finding ▴2020-003 ? Strengthen Controls over Cash Management Federal Awarding Agency: Federal Transit Administration Program Title and CFDA Number: Federal Transit ? Formula Grants (Urbanized Area Formula Program (20.507) Federal Award numbers and Year: SC-37-X027-00 (2014), SC-2018-029-00 (2018), SC-90-X0292-00 (2015), SC-90-X257-00 (2012), SC-90-X274-00 (2013) Compliance Requirement: Cash management Type of Finding: Material weakness, noncompliance Questioned Costs: $0 Repeat Finding: No Criteria: Federal regulations under Uniform Guidance (2 CFR Part 200 Appendix XI Compliance Supplement, Cash Management) requires program costs to be paid with recipient funds before reimbursement is requested from the Federal government. Condition: Of the 10 cash drawdowns that were selected for testing, the independent auditor noted seven instances in which the drawdown was performed prior to payment of the related invoice. Total payments for the seven invoices noted above were $918,193. Cause: Internal controls should be in place to ensure the Council appropriately follow the Federal drawdown procedures. Effects: The Council is not in compliance with Federal requirements for the cash management attribute. Ineffective controls to monitor cash drawdowns resulted in noncompliance. Excess funds could be drawn down and not expended. Recommendation: We believe the Council should establish an internal control system to ensure that drawdowns are being performed after expenditures have been made, in accordance with Cash Management Uniform Guidance requirements.
Corrective Action Plan: The Finance Department is in the process of implementing policies and procedures to address Finding 2020-003, Strengthen Controls over Cash Management. The revised policies and procedures will require that all requests for reimbursements be drawn-down by one designated member from the Finance Department. Additionally, all requests for reimbursements/draw-downs will be completed utilizing CMCOG?s internal Federal Request for Reimbursement Form and submitted by the authorized Program Director to the Finance Department with support documentation for approval and processing. All relevant draw-down requests will be completed at least monthly but not less than quarterly. All payments to contractors, vendors etc. will be paid prior to the completion and submission of the required reimbursement request(s). All requests will be reviewed by the Finance Director and approved by the Director of Financial Management and Support Services and the Executive Director.
FAC accepted this audit on June 11, 2020 — management decision was due December 11, 2020.
FAC accepted this audit on January 31, 2019 — management decision was due July 31, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on January 17, 2017 — management decision was due July 17, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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