Finding Text
Audit Finding Reference Number
2023 – 001 – Late Submission of Audit Report
Federal Program and Specific Federal Award Identification
CFDA Title and Number
93.600 Head Start Program
Federal Award Year
December 31, 2023
Federal Agency
U.S. Department of Health and
Human Services
Pass-Through Entity
Not Applicable
Criteria
Pursuant to the requirement of Louisiana Status R.S. 24:513 A. (5)(a)(i), annual financial reports shall be completed within six (6) months of the close of an entity’s fiscal year.
Conditions and Contexts
The December 31, 2023 audit report was not submitted within the prescribed time frame as required by federal regulations. The audit report was outstanding beyond the six (6) months pursual to the Louisiana state requirements.
Cause
Management failed to ensure the audit report was issued within the prescribed time frame.
Questioned Costs
For purposes of this condition, I have no questioned cost.
Effect
CCEOC has not complied with the audit requirement of Louisiana Status R.S. 24:513 A. 95)(a)(i).
Repeat Finding
Yes. See 2022-001.
Recommendation
I recommend that management of CCEOC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Management’s Response
CCEOC lost its full-time accountant due to budget cuts and has hired an accounting clerk. Voluminous amounts of documents were required for the 2023 audit, creating a number of challenges with timely collection and review. CCEOC is working to streamline accounting systems and processes.