Finding 1089342 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-03
Audit: 330652
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The District failed to meet its financial reporting obligations by not completing the 2022 audit and filing the Data Collection Form (SF-SAC) by the March 31, 2024 deadline.
  • Impacted Requirements: This noncompliance is a significant deficiency under federal regulations for the Community Facilities Loans and Grants program.
  • Recommended Follow-Up: Ensure timely completion of audit preparations to meet future reporting deadlines and avoid similar issues.

Finding Text

Finding 2023-004 Repeat Finding: Yes Program Name: Community Facilities Loans and Grants Assistance Listing Number: 10.766 Federal Agency: U.S. Department of Agriculture Questioned Costs: N/A Type of Finding: Noncompliance, Significant Deficiency Compliance Requirement: Reporting Condition: The District did not meet its financial reporting obligations under the grant during the year. The District did not complete the 2022 audit and file the Data Collection Form (SF-SAC) by the due date of March 31, 2024. Criteria The District is required to complete the audit and file the Data Collection Form (SF-SAC) by March 31, 2024. Cause: The Data Collection Form was not filed within the required period due to a delay in the preparations for the audit. Effect: The District was not in compliance with federal regulations and the program. Recommendation: We recommend audit preparations are completed on a timely basis to ensure that the reporting deadline is met. Review of Responsible Officials: Managemet acknowledges there were significant delays in the audit due to capacity issues and a delay in the 2022 audit. Management has been in contact with all of its program representatives to keep them informed on the situation.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 512898 2023-004
    Significant Deficiency
  • 512899 2023-004
    Significant Deficiency
  • 512900 2023-004
    Significant Deficiency
  • 512901 2023-005
    Significant Deficiency
  • 512902 2023-005
    Significant Deficiency
  • 512903 2023-005
    Significant Deficiency
  • 1089340 2023-004
    Significant Deficiency
  • 1089341 2023-004
    Significant Deficiency
  • 1089343 2023-005
    Significant Deficiency
  • 1089344 2023-005
    Significant Deficiency
  • 1089345 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $7.08M
93.498 Provider Relief Fund $610,414
93.940 Hiv Prevention Activities_health Department Based $258,376
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $117,838
93.301 Small Rural Hospital Improvement Grant Program $11,411
93.241 State Rural Hospital Flexibility Program $9,900