Finding Text
Program
ALN 16.575 - Crime Victim Assistance
Criteria
Organizations that meet the Single Audit threshold requirements are required to submit their reporting package to the Federal Audit Clearinghouse within 9 months after the end of the audit period.
Condition
Scheduling of the September 30, 2023 audit was not pursued by the Organization until after the audit was overdue.
Questioned costs
None
Context
The finding is the result of audit procedures performed and observation and inquiry with Organization management.
Effect
Late filing of the Single Audit report can lead to significant consequences, including being considered "high risk" for future funding, potential suspension or termination of awards, as well as increased scrutiny from oversight agencies.
Cause
The root cause is an inadequate internal control environment and inadequate monitoring of financial processes.
Recommendation
We recommend the Organization ensure that future Single Audits are submitted in accordance with required due dates.
Views of the Responsible Officials and Planned Corrective Action
In September 2024, it came to the board of director's attention by the new executive director that the 2023 financial statement audit had not been performed. Staff notified the new executive director that the former executive director decided not to have the audit due to the expense of the audit. Immediately upon discovering the 2023 audit had not been completed, the Organization reached out to Weinlander Fitzhugh to schedule completion of the audit. As soon as the September 30, 2023 audit is complete, we have engaged with a new audit firm to begin the September 30, 2024 audit immediately. The Data Collection Forms will be submitted to the Federal Audit Clearinghouse within 30 days of the completion of each audit.