Finding 1152958 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-09-15
Audit: 366283
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The 2023 Single Audit Reporting Package was submitted late, violating federal guidelines.
  • Impacted Requirements: Compliance with the Uniform Guidance (2 CFR 200.512) was not met, as the audit was not completed on time.
  • Recommended Follow-up: SHNLFB should enhance processes to ensure timely filing with the Federal Audit Clearinghouse.

Finding Text

Item 2023-003: 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 period from July 1, 2023 to 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 December 31, 2023 single audit reporting package should have been submitted by September 30, 2024. Cause: The audit was not completed by September 30, 2024, due to timeliness of information being available to complete the audit and incorrect identification of reporting period. Effect: SHNLFB 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: Yes Recommendation: We recommend SHNLFB continue its efforts to ensure the reporting package is filed timely with the Federal Audit Clearinghouse. Views of responsible officials of the auditee: SHNLFB concurs with this finding and a response is included in the corrective action plan.

Categories

Reporting

Other Findings in this Audit

  • 1152943 2023-003
    Material Weakness Repeat
  • 1152944 2023-004
    Material Weakness Repeat
  • 1152945 2023-005
    Material Weakness Repeat
  • 1152946 2023-006
    Material Weakness Repeat
  • 1152947 2023-007
    Material Weakness Repeat
  • 1152948 2023-003
    Material Weakness Repeat
  • 1152949 2023-004
    Material Weakness Repeat
  • 1152950 2023-005
    Material Weakness Repeat
  • 1152951 2023-006
    Material Weakness Repeat
  • 1152952 2023-007
    Material Weakness Repeat
  • 1152953 2023-003
    Material Weakness Repeat
  • 1152954 2023-004
    Material Weakness Repeat
  • 1152955 2023-005
    Material Weakness Repeat
  • 1152956 2023-006
    Material Weakness Repeat
  • 1152957 2023-007
    Material Weakness Repeat
  • 1152959 2023-004
    Material Weakness Repeat
  • 1152960 2023-005
    Material Weakness Repeat
  • 1152961 2023-006
    Material Weakness Repeat
  • 1152962 2023-007
    Material Weakness Repeat
  • 1152963 2023-003
    Material Weakness Repeat
  • 1152964 2023-004
    Material Weakness Repeat
  • 1152965 2023-005
    Material Weakness Repeat
  • 1152966 2023-006
    Material Weakness Repeat
  • 1152967 2023-007
    Material Weakness Repeat
  • 1152968 2023-003
    Material Weakness Repeat
  • 1152969 2023-004
    Material Weakness Repeat
  • 1152970 2023-005
    Material Weakness Repeat
  • 1152971 2023-006
    Material Weakness Repeat
  • 1152972 2023-007
    Material Weakness Repeat
  • 1152973 2023-003
    Material Weakness Repeat
  • 1152974 2023-004
    Material Weakness Repeat
  • 1152975 2023-005
    Material Weakness Repeat
  • 1152976 2023-006
    Material Weakness Repeat
  • 1152977 2023-007
    Material Weakness Repeat
  • 1152978 2023-003
    Material Weakness Repeat
  • 1152979 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.565 Commodity Supplemental Food Program $234,668
10.569 Emergency Food Assistance Program (food Commodities) $216,355
21.027 Coronavirus State and Local Fiscal Recovery Funds $42,484
10.568 Emergency Food Assistance Program (administrative Costs) $9,612