Finding 1160608 (2024-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-10-16
Audit: 370898
Auditor: Cleveland Group

AI Summary

  • Core Issue: The organization failed to submit the Single Audit Report on time due to inadequate controls.
  • Impacted Requirements: Compliance with federal reporting deadlines under the Uniform Guidance was not met.
  • Recommended Follow-Up: Enhance internal controls to ensure timely completion of audits and financial statements.

Finding Text

2024-002 Timely submission of Single Audit Report Condition Under the Uniform Guidance, single audits are due nine months after the end of the organization's fiscal year. Criteria Controls should be established to ensure that the Organization can complete the required audit and reporting in a reasonable time to allow for timely filing. Cause Inadequate controls to ensure compliance with annual federal awards reporting requirements resulted in delayed submission of single audit reports for the year ended December 31, 2024. Effect Delayed submission of single audit report for the year ended December 31, 2024. Recommendation The Organization needs to improve internal controls to ensure timely resolution of accounting issues and timely completion of financial statements. Management's Response The Organization has reorganized its management team and accounting functions. We fully expect to complete future audits and single audit submission in the allotted time period. Status Corrective action has been taken.

Corrective Action Plan

We have employed a third-party accounting firm to review and reconcile the accounting records and post necessary bookkeeping entries. Additionally, we have re-organized management and responsibility to ensure timely and effective record keeping. This will ensure the audit and single audit is conducted much earlier in the year and all reporting is submitted timely.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1160607 2024-001
    Material Weakness Repeat
  • 1160609 2024-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program $846,834
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $1,245