Finding 1090055 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-12-09

AI Summary

  • Core Issue: The Organization did not submit the Federal Audit Clearinghouse (FAC) Data Collection Form on time for the fiscal year ending December 31, 2023.
  • Impacted Requirements: This failure violates the Uniform Guidance, which mandates submission within nine months after the fiscal year ends.
  • Recommended Follow-Up: Establish a clear reporting process and timeline to ensure future compliance with submission deadlines.

Finding Text

2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425V Covid-19 - Education Stabilization Fund $150,760
17.259 Wioa Youth Activities $72,836
14.169 Housing Counseling Assistance Program $61,000