Finding 1148295 (2023-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-07-23
Audit: 362889
Auditor: Wipfli LLP

AI Summary

  • Core Issue: Great Lakes Recovery Centers, Inc. missed the deadline for submitting their audited financial statements, which were due by June 30, 2024.
  • Impacted Requirements: This delay violates 2 CFR Part 200, Subpart F Section 200.512, which mandates timely submission of audit-related documents.
  • Recommended Follow-Up: The organization should assess its resources and develop a plan to improve audit preparation and ensure future compliance with submission deadlines.

Finding Text

Finding 2023-003 Late Filing of Reporting Package and Data Collection Form U.S. Department of Housing and Urban Development - Community Facilities Loans and Grants Cluster - AL #10.766 Grant Number: N/A Grant Period: N/A U.S. Department of Health and Human Services - Provider Relief Funds - AL #93.498 Grant Number: N/A Grant Period: Period 4 - Deadline to Use Funds, December 31, 2022 Questioned Costs: None How the questioned costs were computed: N/A Condition As required by the Uniform Guidance, Great Lakes Recovery Centers, Inc.'s audited financial statements for the year ended September 30, 2023 were due to the federal single audit clearinghouse by June 30, 2024. Great Lakes Recovery Centers, Inc.'s September 30, 2023 audited financial statements were not completed for submission to the federal audit clearinghouse until after June 30, 2024. Criteria 2 CFR Part 200, Subpart F Section 200.512 Report Submission requires the audit, the data collection form, and the reporting package to be submitted within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period (whichever is earlier). Cause Great Lakes Recovery Centers, Inc. did not have sufficient audit preparation for the audit to be completed in time to submit the audit, reporting package, and data collection form on a timely basis. Effect A significant deficiency in internal control over compliance and an instance of noncompliance exists due to failure to adequately prepare for the audit in order to provide the audit, reporting package, and data collection form in a timely manner in order to meet audit submission deadlines. Recommendation We recommend that Great Lakes Recovery Centers, Inc. evaluate its existing resources and capacity and implement a plan to adequately prepare for the audit to ensure submission timelines are met. View of Responsible Officials Great Lakes Recovery Centers, Inc. agrees with the finding and is committed to a corrective action.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571853 2023-003
    Significant Deficiency
  • 571854 2023-004
    Material Weakness
  • 571855 2023-003
    Significant Deficiency
  • 1148296 2023-004
    Material Weakness
  • 1148297 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $2.29M
93.498 Covid-19 Provider Relief Fund $779,720
93.493 Congressional Directives $387,216
14.218 Community Development Block Grants/entitlement Grants $126,317