Finding Text
Section III - Major Federal Award Program Findings and Questioned Costs
Finding No. 2023-003
Federal Agency: United States Department of Agriculture
Federal Program Title and ALN: All Federal Programs
Compliance Requirement: Reporting (Single Audit Report)
Type of Finding: Significant Deficiency (SD) and Instance of Noncompliance (NC)
Criteria
The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed, and the reporting package
and data collection form be submitted to the Federal Audit Clearinghouse (“FAC”) within the earlier of 30-day
after the receipt of the auditor’s reports or nine months after the end of the audit period.
Statement of Condition
The Data Collection Form and the Reporting Package for the year ended December 31, 2023, was not timely
submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by
the auditee within the earlier of 30-day after the receipt of the auditor’s reports or nine (9) months after the end of
the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No
extension from the cognizant or oversight agency was noted.
Cause of Condition
The Organization has not been able to provide the necessary information for the preparation of the single audit
report on a timely basis in order to complete its reporting requirement for the fiscal year ended on December 31,
2023.
Effect of Condition
The Organization is not complying with the reporting requirements set forth by federal regulations, which could
affect the future of its federal grants.
Recommendation
The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted
in a timely manner.
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Section III - Major Federal Award Program Findings and Questioned Costs (Continued)
Management Response
Management concurs with the findings. External auditors were contracted to update the financial statements for
2023, 2024 and 2025 is in process to prepare the single audit report in a timely manner.
Responsible Officials
Mr. Marcos Rivera
CEO