Finding 1062018 (2023-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-03

AI Summary

  • Core Issue: The Agency failed to submit required audit documents on time, violating federal guidelines.
  • Impacted Requirements: Compliance with 2 CFR § 200.512(a)(1) regarding timely filing of audit reports.
  • Recommended Follow-Up: Ensure timely reconciliation of records and preparation for audits to prevent future delays.

Finding Text

2023-002 Reporting – Significant Deficiency Federal Program – Department of Health and Human Services (Project Head Start and Early Head Start, AL No. 93.600 and Low-Income Home Energy Assistance Program, AL No. 93.568) Criteria – 2 CFR § 200.512(a)(1) states that an auditee must submit a data collection form and audit reporting package to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Condition – The Agency’s August 31, 2023 audited consolidated financial statements and data collection form were not filed with the Federal Audit Clearinghouse within nine months of the Agency’s fiscal year-end. Questioned Costs – None Context – Northwest Community Action, Inc. and Subsidiary’s August 31, 2023 audited financial statements was not completed as of the due date, therefore the data collection form was not filed timely. Cause – Significant staff turnover causing a delay in the start of the audit. Effect – The Agency is not in compliance with Uniform Guidance requirements. Repeat Finding - This is a repeat finding. Recommendation – We recommend that Northwest Community Action, Inc. and Subsidiary ensure records are reconciled and available for audit within a timely manner at year-end. Views of Responsible Officials and Planned Corrective Actions - See corrective action plan for response.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 485574 2023-002
    Significant Deficiency Repeat
  • 485575 2023-002
    Significant Deficiency Repeat
  • 485576 2023-002
    Significant Deficiency Repeat
  • 485577 2023-002
    Significant Deficiency
  • 485578 2023-002
    Significant Deficiency
  • 485579 2023-003
    Significant Deficiency
  • 485580 2023-003
    Significant Deficiency
  • 485581 2023-003
    Significant Deficiency
  • 1062016 2023-002
    Significant Deficiency Repeat
  • 1062017 2023-002
    Significant Deficiency Repeat
  • 1062019 2023-002
    Significant Deficiency
  • 1062020 2023-002
    Significant Deficiency
  • 1062021 2023-003
    Significant Deficiency
  • 1062022 2023-003
    Significant Deficiency
  • 1062023 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.32M
93.568 Low-Income Home Energy Assistance $1.11M
93.276 Drug-Free Communities Support Program Grants $122,648
81.042 Weatherization Assistance for Low-Income Persons $80,394
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $73,878
93.569 Community Services Block Grant $57,798
97.024 Emergency Food and Shelter National Board Program $15,056
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,003
10.558 Child and Adult Care Food Program $1,684