Finding Text
Federal Program: 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services and 93.053 Nutrition Services Incentive Program; Criteria: The Agency’s 2023 Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition: The Agency’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause: Due to turnover and downsizing of the finance department and the resulting revisions of work distribution, the information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Effect: The Agency was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Agency cannot be considered a low risk auditee. Questioned Costs: No costs were questioned. Context: When performing the 2024 audit we noted that the 2023 Uniform Guidance submission to the FAC was not filed on a timely basis. Recommendations: We recommend the Agency’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required. View of Responsible Officials: The Agency is in agreement with the finding. See Corrective Action Plan attached.