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.