Finding 1160511 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-15
Audit: 370866
Auditor: Whittlesey PC

AI Summary

  • Core Issue: The audit and reporting package were not submitted by the July 31, 2025 deadline.
  • Impacted Requirements: This violates the Code of Federal Regulations, Section 200.512 regarding timely report submission.
  • Recommended Follow-Up: Ensure all necessary steps are taken to meet submission deadlines in future fiscal years.

Finding Text

Finding No. 2024-001: Annual Audit Submission - Significant Deficiency Assistance Listing Program Title and Number: All Federal Agency: All Criteria: As per the Code of Federal Regulations, Section 200.512 - Report Submission, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report, or nine months after the end of the audit period. The due date for the submission was July 31, 2025. Condition: The audit and reporting package were not submitted by the due date July 31, 2025. Cause: The Organization was not able to complete the financial statements and federal single audit by the extended due date. Effect: The audit and federal reporting package were not filed on time. Questioned Costs: None. Context: The financial statements and federal single audit were not able to be completed by the due date. Recommendation: We recommend that all necessary efforts be taken to ensure timely submission of the audit and financial reporting package. Management’s Response/View of Responsible Officials: Management agrees with the auditors' findings. Management will meet timeliness standards in subsequent fiscal years.

Corrective Action Plan

The issue was attributed to limited staffing resources. To strengthen capacity, management has added a second accounting manager. With this enhancement, management will meet the timeliness standards in subsequent fiscal years.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1160448 2024-001
    Material Weakness Repeat
  • 1160449 2024-001
    Material Weakness Repeat
  • 1160450 2024-001
    Material Weakness Repeat
  • 1160451 2024-001
    Material Weakness Repeat
  • 1160452 2024-001
    Material Weakness Repeat
  • 1160453 2024-001
    Material Weakness Repeat
  • 1160454 2024-001
    Material Weakness Repeat
  • 1160455 2024-001
    Material Weakness Repeat
  • 1160456 2024-001
    Material Weakness Repeat
  • 1160457 2024-001
    Material Weakness Repeat
  • 1160458 2024-001
    Material Weakness Repeat
  • 1160459 2024-001
    Material Weakness Repeat
  • 1160460 2024-001
    Material Weakness Repeat
  • 1160461 2024-001
    Material Weakness Repeat
  • 1160462 2024-001
    Material Weakness Repeat
  • 1160463 2024-001
    Material Weakness Repeat
  • 1160464 2024-001
    Material Weakness Repeat
  • 1160465 2024-001
    Material Weakness Repeat
  • 1160466 2024-001
    Material Weakness Repeat
  • 1160467 2024-001
    Material Weakness Repeat
  • 1160468 2024-001
    Material Weakness Repeat
  • 1160469 2024-001
    Material Weakness Repeat
  • 1160470 2024-001
    Material Weakness Repeat
  • 1160471 2024-001
    Material Weakness Repeat
  • 1160472 2024-001
    Material Weakness Repeat
  • 1160473 2024-001
    Material Weakness Repeat
  • 1160474 2024-001
    Material Weakness Repeat
  • 1160475 2024-001
    Material Weakness Repeat
  • 1160476 2024-001
    Material Weakness Repeat
  • 1160477 2024-001
    Material Weakness Repeat
  • 1160478 2024-001
    Material Weakness Repeat
  • 1160479 2024-001
    Material Weakness Repeat
  • 1160480 2024-001
    Material Weakness Repeat
  • 1160481 2024-001
    Material Weakness Repeat
  • 1160482 2024-001
    Material Weakness Repeat
  • 1160483 2024-001
    Material Weakness Repeat
  • 1160484 2024-001
    Material Weakness Repeat
  • 1160485 2024-001
    Material Weakness Repeat
  • 1160486 2024-001
    Material Weakness Repeat
  • 1160487 2024-001
    Material Weakness Repeat
  • 1160488 2024-001
    Material Weakness Repeat
  • 1160489 2024-001
    Material Weakness Repeat
  • 1160490 2024-001
    Material Weakness Repeat
  • 1160491 2024-001
    Material Weakness Repeat
  • 1160492 2024-001
    Material Weakness Repeat
  • 1160493 2024-001
    Material Weakness Repeat
  • 1160494 2024-001
    Material Weakness Repeat
  • 1160495 2024-001
    Material Weakness Repeat
  • 1160496 2024-001
    Material Weakness Repeat
  • 1160497 2024-001
    Material Weakness Repeat
  • 1160498 2024-001
    Material Weakness Repeat
  • 1160499 2024-001
    Material Weakness Repeat
  • 1160500 2024-001
    Material Weakness Repeat
  • 1160501 2024-001
    Material Weakness Repeat
  • 1160502 2024-001
    Material Weakness Repeat
  • 1160503 2024-001
    Material Weakness Repeat
  • 1160504 2024-001
    Material Weakness Repeat
  • 1160505 2024-001
    Material Weakness Repeat
  • 1160506 2024-001
    Material Weakness Repeat
  • 1160507 2024-001
    Material Weakness Repeat
  • 1160508 2024-001
    Material Weakness Repeat
  • 1160509 2024-001
    Material Weakness Repeat
  • 1160510 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $17.23M
93.499 Low Income Household Water Assistance Program $840,608
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $412,395
94.016 Americorps Seniors Senior Companion Program (scp) 94.016 $387,240
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $370,611
93.667 Social Services Block Grant $341,466
93.558 Temporary Assistance for Needy Families $169,597
81.042 Weatherization Assistance for Low-Income Persons $169,485
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $164,827
94.002 Americorps Seniors Retired and Senior Volunteer Program (rsvp) 94.002 $160,736
94.017 Americorps Seniors Senior Demonstration Program (fgp) 94.017 $104,984
93.570 Community Services Block Grant Discretionary Awards $79,454
14.871 Section 8 Housing Choice Vouchers $68,025
93.461 Hrsa Covid-19 Claims Reimbursement for the Uninsured Program and the Covid-19 Coverage Assistance Fund $54,758
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $46,621
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $34,485
10.558 Child and Adult Care Food Program $29,350
21.027 Coronavirus State and Local Fiscal Recovery Funds $29,293
93.569 Community Services Block Grant $24,395
14.267 Continuum of Care Program $18,469
14.218 Community Development Block Grants/entitlement Grants $17,000
93.052 National Family Caregiver Support, Title Iii, Part E $16,269
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $15,913
14.879 Mainstream Vouchers $14,864
21.026 Homeowner Assistance Fund $8,724
97.024 Emergency Food and Shelter National Board Program $1,500