Finding Text
Finding 2023-001, Material Weakness – Compliance
Non-compliance information: Substance Abuse Block Grant
Statement of condition: For the financial statements for the years ended December 31, 2023 and 2022, the
audited financial statements were not filed timely with the Federal Audit Clearinghouse.
Criteria: The Data Collection Form is required to be filed with the Federal Audit Clearinghouse 9 months
after year end.
Effect or potential effect: The funders could determine that an event of default has occurred.
Cause: Management was not able to get their audit completed on time.
Recommendation: The Company should make arrangements before year-end to engage an auditor to ensure
timely filing of the financial statements for the year ending December 31, 2024.
Amount of questioned costs: N/A
Reporting views of responsible officials: Management has been in contact with their funders regarding the
late submission and no action is expected. Management will arrange for future audits and submissions to be
performed timely.