Finding Text
inding No. 2024-001: Reporting
Programs affected:
Compliance, Significant Deficiency in Internal Control over Compliance
U.S. Department of Agriculture
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance
Program Cluster
U.S.Department of Health and Human Services
93.778 Medical Assistance Program Cluster
Condition:
The audit for the year ended June 30, 2023 was submitted to the Federal Audit
Clearinghouse after the due date specified in the Uniform Guidance.
Criteria:
Title 2 U.S. Code of Federal Regulations (CFR) Part 200 Subpart F requires the audit, data
collection form, and the reporting package be submitted within 30 calendar days after
the receipt of the audit report or nine months after then end of the audit period.
Questioned
Costs:
None.
Cause:
Extended vacancy of a key finance person combined with selection of a new audit firm
required additional time to prepare for and complete the audit.
Effect:
The audit, data collection form, and reporting packet was submitted to the Federal Audit
Clearinghouse after nine months after the end of the audit period.
Recommendation:
Wipfli recommends the organization prepare and schedule the audit to meet Uniform
Guidance reporting requirements.
View of responsible
officials: We agree the 2023 audit, data collection form, and reporting package were submitted
after the Uniform Guidance reporting requirement and expect the 2024 audit will be
submitted on or before the due date.