Finding Text
Finding 2023-002–Late Audit Reporting
Nonmaterial Noncompliance–Reporting
Identification of the federal program:
U.S. Department of Agriculture
Direct awards
Program Name: Child and Adult Care Food Program
ALN # 10.558
U.S. Department of Treasury
Passed through the State of North Carolina
Program Name: COVID-19: Emergency Rental Assistance
ALN # 21.023
U.S. Department of Health and Human Services
Direct awards
Program Name: Head Start Cluster
ALN # 93.600
Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audited financial statements and related data collection form are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition: The audit of the Organization for the year ended September 30, 2023 had a submission deadline of June 30, 2024. The Organization did not complete and submit their audit for the year ended September 30, 2023 to the federal clearinghouse until July 2024.
Cause: Significant delays stemming from Finding 2023-001 caused the required audit procedures and the ultimate completion date to extend beyond the regulatory deadline.
Effect: The late filing could potentially delay the ability of the federal government to monitor the Organization.
Questioned costs: None
Context: No monetary value or effect on population as the condition relates to the late filing of the audit report.
Repeat finding: Yes – (Finding 2022-003)
Recommendation: We recommend that management implement procedures and controls as described in Finding 2023-001 to ensure future audits are completed timely.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.