REGINA COELI CHILD DEVELOPMENT CENTER

2022-002 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of vehicles with a net book value of $13,703 and did not obtain appropriate approval from the awarding agency for these dispositions. The proceeds received as a result of these dispositions were $10,850. Universe of Population: There were three assets disposed of during the fiscal year totaling a net book value of $13,703. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. The Center?s personnel in charge of this reporting was aware of the requirement, but did not request appropriate approval for these dispositions. Effect: The Center is not in compliance with the regulations requiring appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are not determined. Identification of a Repeat Finding: This is a repeat finding of #2021-004 in the prior year report. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies. View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained with regard to this process.

2022-002 - Equipment and Real Property Management- Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards- The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds. New personnel have been hired who are being adequately trained regarding this process.

2021-004

2021-003 Non-Compliance with Timely Submission of Audit Report to the Federal Audit Clearinghouse Criteria: In accordance the Uniform Guidance, the Center is required to submit the annual audit reporting package and Data Collection Form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditors? reports or nine months after the end of the audit period. In March 2021, the Office of Management and Budget issued Memorandum M-21-20, which states that awarding agencies should allow recipients and subrecipients with fiscal year ends through June 30, 2021, that have not yet filed their single audits with the Federal Audit Clearinghouse to delay the completion and submission of the single audit reporting package to six months beyond the normal due date. As the Center?s normal due date was February 28, 2022, the allowed extension was through August 31, 2022. Condition: The Center did not meet the extended August 31, 2022 deadline for reporting to the Federal Audit Clearinghouse. Cause: The Center?s accounts were not reconciled accurately and the close out of year-end financial statements did not occur in a timely manner. Effect: The Center is not in compliance with the Uniform Guidance requirement to submit the audit to the Federal Audit Clearinghouse by August 31, 2022. Questioned Costs: For the purposes of this finding, there were no questioned costs. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Center should implement procedures to ensure that the 2022 audit is submitted by the deadline.

View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has added staffing and engaged a third-party accountant to assist with the month end and year end closing adjustments as of and for the year ended May 31, 2022. The Center has implemented procedures to ensure the May 31, 2022, audit is submitted by the deadline.

2021-004 Equipment and Real Property Management - Failure to Obtain Approval for Disposition of Property Acquired with Federal Awards Criteria: In accordance the Uniform Guidance and the terms and conditions of the federal award agreement, the Center is required to obtain approval for disposition of personal or real property that has been acquired or improved with a federal award. Condition: A majority of the Center?s assets have been purchased with federal awards. The Center disposed of property (vehicles) with a net book value of $27,634 and did not obtain appropriate approval from the awarding agency for this disposition. Cause: The Center?s personnel did not follow up with the federal awarding agency to request appropriate approval for the disposition of property. Effect: The Center is not in compliance with the Uniform Guidance requirement to request appropriate approval for the disposition of property. Questioned Costs: For the purposes of this finding, the questioned costs are unknown. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Center should implement procedures to ensure that future dispositions of property obtain appropriate approval from federal awarding agencies.

View of Responsible Official and Planned Corrective Action The Center concurs with the finding. The Center has implemented procedures to ensure approval for disposition of property acquired with federal funds.