FAC Explorer

Audit 415519

FY End
2021-12-31
Total Expended
$1.07M
Findings
1
Programs
2
Organization: AIDS TASK FORCE OF LAPORTE & PORTER COUNTIES INC (IN)
Year: 2021 Accepted: 2026-10-30
Auditor: PETTIT & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1241423 2021-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.917 HIV CARE FORMULA GRANTS $678,491 Yes 1
14.421 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $390,575 Yes 0

Contacts

Name Title Type
SQBCR7CEQBE5 Andrea Darling Auditee
6305688601 John Pettit Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Federal Awards includes the federal grant activity of Aids Task Force of Laporte and Porter Counties and is presented in accordance with the requirements of Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in preparation of, the basic financial statements.
Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.
Aids Task Force of Laporte and Porter Counties has elected not to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance.

Finding Details

Finding 2021-001
Finding 2021-001 Late Issuance of 2021 Single Audit Reporting Package Type of Finding: Noncompliance Condition: The Organization is required to submit the reporting package by the deadline required by Uniform Guidance, which was September 30, 2022 for the year ended December 31, 2021. The Organization failed to file their report by this deadline. Criteria: The Uniform Guidance (2 CFR §200.512) requires the single audit to be completed and the data collection form and reporting package to be submitted within 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 was not completed by September 30, 2022, due to timeliness of information being available to complete the audit. Possible or Known Effect: Failure to file the reporting package to the Federal Audit Clearinghouse timely delays the Organization's funders from their ability to evaluate the results of the Organization's audit and compliance over major programs. This impacts their ability to properly monitor the use of federal funds. Recommendation: It is recommended that the Organization improve their financial statement close process and provide more timely information to complete the audit to ensure it is able to file the reporting package by the deadline. Views of Responsible Officials: The Organization has retained a new Contract CFO.