Finding Text
Finding 2023-005: Material Weakness - Reporting - Late or No Submission of the Single Audit
Reporting Package to the Federal Audit Clearinghouse
Agency: Department of Justice
ALN: 16.027, 16.526, 16.560, 16.582
Condition and Context: The Association did not submit their Single Audit Reporting Package for the
year ended December 31, 2022, to the Federal Audit Clearinghouse. In addition, the Single Audit
submission for the year ended December 31, 2021, was filed late.
Criteria: The Association is required to adhere to reporting deadlines. The single audit submission to
the Federal Audit Clearinghouse is due the earlier of nine months after fiscal year end or 30 days after
the audit report is finalized.
Cause: Due to lack of communication, coordination, and follow-up between the Association and their
previous auditors, the single audit submission to the Federal Audit Clearinghouse was not filed on
time for 2021 and not filed at all for 2022.
Effect: This resulted in the single audit submission to the Federal Audit Clearinghouse being filed late
or not at all.
Questioned Costs: None noted.
Recommendation: Appropriate written policies and procedures should be established to ensure timely
filing of reports and the assignment of responsible personnel.
Management Response:
We are producing a timetable and posting it to calendars of the filing dates of all key reports to the
relevant authorities and are circulating it widely to all executives including the Board and Finance
Committee.
This recommendation is also supported by the work undertaken on invoice approval, monthly
review of financials and updates on the policy on Grants and Federal Awards.
We are also in the process of recruiting a new full-time Finance Director.