FAC Explorer

Audit 982

FY End
2022-09-30
Total Expended
$15.78M
Findings
16
Programs
18
Organization: Semcac (MN)
Year: 2022 Accepted: 2023-10-23
Auditor: Bergankdv LTD

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
442 2022-001 Significant Deficiency - P
443 2022-001 Significant Deficiency - P
444 2022-001 Significant Deficiency - P
445 2022-001 Significant Deficiency - P
446 2022-001 Significant Deficiency - P
447 2022-001 Significant Deficiency - P
448 2022-001 Significant Deficiency - P
449 2022-001 Significant Deficiency - P
576884 2022-001 Significant Deficiency - P
576885 2022-001 Significant Deficiency - P
576886 2022-001 Significant Deficiency - P
576887 2022-001 Significant Deficiency - P
576888 2022-001 Significant Deficiency - P
576889 2022-001 Significant Deficiency - P
576890 2022-001 Significant Deficiency - P
576891 2022-001 Significant Deficiency - P

Programs

ALN Program Spent Major Findings
93.568 Low-Income Home Energy Assistance $6.60M Yes 1
81.042 Weatherization Assistance for Low-Income Persons $968,864 Yes 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $779,105 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $757,698 - 0
93.600 Head Start $634,827 - 0
93.569 Community Services Block Grant $304,192 Yes 1
93.498 Provider Relief Fund $124,707 - 0
10.558 Child and Adult Care Food Program $124,364 - 0
93.053 Nutrition Services Incentive Program $63,842 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $57,468 - 0
93.558 Temporary Assistance for Needy Families $48,091 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $47,461 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $30,134 - 0
14.231 Emergency Solutions Grant Program $30,016 - 0
14.267 Continuum of Care Program $26,180 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,027 - 0
97.024 Emergency Food and Shelter National Board Program $9,847 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $450 - 0

Contacts

Name Title Type
RLNGKXWT3C17 Adam Larson Auditee
5078648218 Marie Primus Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Semcac (the Organization) under programs of the federal government for the year ended September 30, 2022. The information in this 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 Organization it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization.
Title: Eligibility Determinations Accounting Policies: 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. De Minimis Rate Used: N Rate Explanation: The Organization has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Organization assists the State of Minnesota with eligibility determinations for the Low-Income Home Energy Assistance Program (LIHEAP). Client benefits for LIHEAP eligible participants are subsequently paid directly by the State of Minnesota. For the year ended September 30, 2022, client benefits in the amount of $6,595,950 were paid by the state. These amounts are considered federal awards to the Organization and are included in the schedule of expenditures of federal awards but are not included in the statement of activities.

Finding Details

Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.
Finding 2022-001
U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.