FAC Explorer

Audit 353836

FY End
2024-06-30
Total Expended
$4.17M
Findings
18
Programs
6
Organization: Spartanburg County First Steps to School Readiness Partnership (SC)
Year: 2024 Accepted: 2025-04-16
Auditor: Scott and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
555214 2024-001 Significant Deficiency - P
555215 2024-001 Significant Deficiency - P
555216 2024-001 Significant Deficiency - P
555217 2024-001 Significant Deficiency - P
555218 2024-001 Significant Deficiency - P
555219 2024-001 Significant Deficiency - P
555220 2024-001 Significant Deficiency - P
555221 2024-001 Significant Deficiency - P
555222 2024-001 Significant Deficiency - P
1131656 2024-001 Significant Deficiency - P
1131657 2024-001 Significant Deficiency - P
1131658 2024-001 Significant Deficiency - P
1131659 2024-001 Significant Deficiency - P
1131660 2024-001 Significant Deficiency - P
1131661 2024-001 Significant Deficiency - P
1131662 2024-001 Significant Deficiency - P
1131663 2024-001 Significant Deficiency - P
1131664 2024-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.600 Head Start $1.42M Yes 1
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $250,677 - 1
84.425 Education Stabilization Fund $81,687 - 1
10.579 Child Nutrition Discretionary Grants Limited Availability $41,932 - 1
93.575 Child Care and Development Block Grant $7,275 - 1
93.434 Every Student Succeeds Act/preschool Development Grants $1,500 - 1

Contacts

Name Title Type
F7UPFQHR7MB7 Caroline, Goins Auditee
8643274900 Terri, Wilson Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Spartanburg County First Steps to School Readiness Partnership (the “Local Partnership”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Local Partnership, it is not intended to and does not present the financial position or changes in net assets of the Local Partnership. The financial information shown in the Schedule of Expenditures of Federal Awards reflects amounts recorded by the Local Partnership during its fiscal year July 1, 2023 through June 30, 2024. This information is presented on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles, which is the basis of accounting used in the preparation of the Local Partnership’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Local Partnership has elected not to use the 10 percent de minimis indirect cost rate and has accepted an indirect cost rate of 5.80 percent as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Spartanburg County First Steps to School Readiness Partnership (the “Local Partnership”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Local Partnership, it is not intended to and does not present the financial position or changes in net assets of the Local Partnership.
Title: Summary of Significant Accounting Policies Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Spartanburg County First Steps to School Readiness Partnership (the “Local Partnership”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Local Partnership, it is not intended to and does not present the financial position or changes in net assets of the Local Partnership. The financial information shown in the Schedule of Expenditures of Federal Awards reflects amounts recorded by the Local Partnership during its fiscal year July 1, 2023 through June 30, 2024. This information is presented on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles, which is the basis of accounting used in the preparation of the Local Partnership’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Local Partnership has elected not to use the 10 percent de minimis indirect cost rate and has accepted an indirect cost rate of 5.80 percent as allowed under the Uniform Guidance. The financial information shown in the Schedule of Expenditures of Federal Awards reflects amounts recorded by the Local Partnership during its fiscal year July 1, 2023 through June 30, 2024. This information is presented on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles, which is the basis of accounting used in the preparation of the Local Partnership’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. The Local Partnership has elected not to use the 10 percent de minimis indirect cost rate and has accepted an indirect cost rate of 5.80 percent as allowed under the Uniform Guidance.
Title: Clusters Accounting Policies: The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of the Spartanburg County First Steps to School Readiness Partnership (the “Local Partnership”) under programs of the federal government for the year ended June 30, 2024. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (“Uniform Guidance”). Because the Schedule presents only a selected portion of the operations of the Local Partnership, it is not intended to and does not present the financial position or changes in net assets of the Local Partnership. The financial information shown in the Schedule of Expenditures of Federal Awards reflects amounts recorded by the Local Partnership during its fiscal year July 1, 2023 through June 30, 2024. This information is presented on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles, which is the basis of accounting used in the preparation of the Local Partnership’s financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Local Partnership has elected not to use the 10 percent de minimis indirect cost rate and has accepted an indirect cost rate of 5.80 percent as allowed under the Uniform Guidance. The Head Start program (CFDA #93.600) is part of a cluster with the Head Start Disaster Recovery program (CFDA #93.356). The Local Partnership did not have any federal expenditures associated with CFDA #93.356. The Maternal, Infant, and Early Childhood Home Visiting Grant program (CFDA #93.870) is part of a cluster with the Affordable Care Act - Maternal, Infant, and Early Childhood Home Visiting Grant program (CFDA #93.505). The Local Partnership did not have any federal expenditures associated with CFDA #93.505.

Finding Details

Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.
Finding 2024-001
Item 2024-001: Report Submission to the Federal Audit Clearinghouse (Other Matter Required to be Reported Under the Uniform Guidance) (Significant Deficiency) Condition: The Local Partnership did not prepare and submit its Data Collection Form and Reporting Package for the year ended June 30, 2024 to the Federal Audit Clearinghouse by the due date of March 31, 2025. 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: Due to issues with the accounting software, an accurate trial balance could not be produced in a timely manner. This appears to be an isolated issue in fiscal year 2024. Effect: The Local Partnership’s Data Collection Form and Reporting Package for the year ended June 30, 2024 were not prepared and submitted to the Federal Audit Clearinghouse by the due date. Recommendation: We recommend that management investigate the accounting software issues and ensure that an accurate trial balance is produced for fiscal year 2025 in a timely manner so that the Data Collection Form and Reporting Package are submitted by the due date.