FAC Explorer

Finding 1141067 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-06-12
Audit: 358748
Organization: Arrowhead Regional Development Commission (MN)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The 2023 Single Audit reporting package was submitted late, missing the September 30, 2024 deadline.
  • Impacted Requirements: This delay violates the Uniform Guidance (2 CFR 200.512), which mandates timely submission of audit reports.
  • Recommended Follow-Up: ARDC should enhance processes to ensure future submissions meet deadlines, as agreed in their corrective action plan.

Finding Text

Item 2023-001: Late Issuance of 2023 Single Audit Reporting Package Identification of federal programs: All Assistance Listing Numbers included on the schedule of expenditures of federal awards for the year ended December 31, 2023. Criteria: The Uniform Guidance (2 CFR 200.512) requires the single audit to be completed and the data collection form and reporting package to be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The submission of the 2023 single audit reporting package should have been submitted by September 30, 2024. Cause: The audit was not completed by September 30, 2024. Effect: ARDC was not in compliance with the Uniform Guidance (2 CFR 200.512). Questioned costs: None Context: The December 31, 2023 Single Audit reporting package. Repeat finding: No Recommendation: We recommend ARDC continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: ARDC concurs with this finding and a response is included in the corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 564613 2023-001
    Significant Deficiency
  • 564614 2023-001
    Significant Deficiency
  • 564615 2023-001
    Significant Deficiency
  • 564616 2023-001
    Significant Deficiency
  • 564617 2023-001
    Significant Deficiency
  • 564618 2023-001
    Significant Deficiency
  • 564619 2023-001
    Significant Deficiency
  • 564620 2023-001
    Significant Deficiency
  • 564621 2023-001
    Significant Deficiency
  • 564622 2023-001
    Significant Deficiency
  • 564623 2023-001
    Significant Deficiency
  • 564624 2023-001
    Significant Deficiency
  • 564625 2023-001
    Significant Deficiency
  • 564626 2023-001
    Significant Deficiency
  • 564627 2023-001
    Significant Deficiency
  • 564628 2023-001
    Significant Deficiency
  • 564629 2023-001
    Significant Deficiency
  • 564630 2023-001
    Significant Deficiency
  • 564631 2023-001
    Significant Deficiency
  • 564632 2023-001
    Significant Deficiency
  • 564633 2023-001
    Significant Deficiency
  • 564634 2023-001
    Significant Deficiency
  • 564635 2023-001
    Significant Deficiency
  • 564636 2023-001
    Significant Deficiency
  • 564637 2023-001
    Significant Deficiency
  • 564638 2023-001
    Significant Deficiency
  • 564639 2023-001
    Significant Deficiency
  • 564640 2023-001
    Significant Deficiency
  • 564641 2023-001
    Significant Deficiency
  • 564642 2023-001
    Significant Deficiency
  • 564643 2023-001
    Significant Deficiency
  • 564644 2023-001
    Significant Deficiency
  • 564645 2023-001
    Significant Deficiency
  • 564646 2023-001
    Significant Deficiency
  • 564647 2023-001
    Significant Deficiency
  • 564648 2023-001
    Significant Deficiency
  • 1141055 2023-001
    Significant Deficiency
  • 1141056 2023-001
    Significant Deficiency
  • 1141057 2023-001
    Significant Deficiency
  • 1141058 2023-001
    Significant Deficiency
  • 1141059 2023-001
    Significant Deficiency
  • 1141060 2023-001
    Significant Deficiency
  • 1141061 2023-001
    Significant Deficiency
  • 1141062 2023-001
    Significant Deficiency
  • 1141063 2023-001
    Significant Deficiency
  • 1141064 2023-001
    Significant Deficiency
  • 1141065 2023-001
    Significant Deficiency
  • 1141066 2023-001
    Significant Deficiency
  • 1141068 2023-001
    Significant Deficiency
  • 1141069 2023-001
    Significant Deficiency
  • 1141070 2023-001
    Significant Deficiency
  • 1141071 2023-001
    Significant Deficiency
  • 1141072 2023-001
    Significant Deficiency
  • 1141073 2023-001
    Significant Deficiency
  • 1141074 2023-001
    Significant Deficiency
  • 1141075 2023-001
    Significant Deficiency
  • 1141076 2023-001
    Significant Deficiency
  • 1141077 2023-001
    Significant Deficiency
  • 1141078 2023-001
    Significant Deficiency
  • 1141079 2023-001
    Significant Deficiency
  • 1141080 2023-001
    Significant Deficiency
  • 1141081 2023-001
    Significant Deficiency
  • 1141082 2023-001
    Significant Deficiency
  • 1141083 2023-001
    Significant Deficiency
  • 1141084 2023-001
    Significant Deficiency
  • 1141085 2023-001
    Significant Deficiency
  • 1141086 2023-001
    Significant Deficiency
  • 1141087 2023-001
    Significant Deficiency
  • 1141088 2023-001
    Significant Deficiency
  • 1141089 2023-001
    Significant Deficiency
  • 1141090 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
11.307 Covid-19 Economic Adjustment Assistance $4.12M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $207,478
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $188,888
93.044 Covid-19 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $182,631
93.045 Covid-19 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $166,712
93.268 Immunization Cooperative Agreements $100,000
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $98,816
11.302 Economic Development Support for Planning Organizations $97,443
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $96,816
93.053 Nutrition Services Incentive Program $87,738
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $77,041
20.205 Highway Planning and Construction $68,124
93.053 Covid-19 Nutrition Services Incentive Program $57,067
93.052 National Family Caregiver Support, Title Iii, Part E $54,302
93.071 Medicare Enrollment Assistance Program $45,273
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $37,371
93.324 State Health Insurance Assistance Program $27,000
93.043 Covid-19 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $6,522
11.419 Coastal Zone Management Administration Awards $3,506
93.324 Covid-19 State Health Insurance Assistance Program $2,934