FAC Explorer

Finding 11254 (2022-003)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2024-02-01
Audit: 15042
Organization: Telamon Corporation (NC)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The audit for the COVID-19 Emergency Rental Assistance program was submitted late, violating federal reporting deadlines.
  • Impacted Requirements: Audits must be submitted within 30 days of the report or nine months after the audit period, as per 45 CFR Part 75.512.
  • Recommended Follow-Up: Management should implement timely audit procedures and controls to prevent future delays.

Finding Text

Finding 2022-003 – Late Audit Reporting U.S. Department of Treasury Passed through the State of North Carolina Program Name: COVID-19: Emergency Rental Assistance ALN # 21.023 Nonmaterial Noncompliance – Reporting Criteria: Under 45 CFR Part 75.512, the Uniform Guidance requires that audits are submitted by the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization did not complete and submit their audit for the year ended September 30, 2022 to the federal clearinghouse until January 2024. Effect: The late filing could potentially impact future funding from government agencies. Cause: Significant delays stemming from Finding 2022-001 caused the required audit procedures and the ultimate completion date to extend beyond the regulatory deadline. Recommendation: We recommend that management implement procedures and controls as described in Finding 2022-001 to ensure future audits are completed timely. Repeat finding: No. Views of responsible officials and planned corrective actions: See attached letter. Reportable questioned costs: None

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $38.76M
17.264 National Farmworker Jobs Program $1.37M
14.169 Housing Counseling Assistance Program $498,807
14.267 Continuum of Care Program $473,627
17.259 Wia Youth Activities $288,319
93.600 Head Start $242,999
93.568 Low-Income Home Energy Assistance $233,169
64.033 Va Supportive Services for Veteran Families Program $196,046
93.569 Community Services Block Grant $154,087
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $134,063
64.024 Va Homeless Providers Grant and Per Diem Program $117,386
10.558 Child and Adult Care Food Program $85,240
14.416 Education and Outreach Initiatives $43,833
10.311 Beginning Farmer and Rancher Development Program $34,242
21.010 Financial Education and Counseling Pilot Program $13,304
81.042 Weatherization Assistance for Low-Income Persons $7,300
17.805 Homeless Veterans Reintegration Project $7,237
84.011 Migrant Education_state Grant Program $4,500
97.024 Emergency Food and Shelter National Board Program $2,981