Finding 1161056 (2024-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-20
Audit: 371024
Organization: Through the Looking Glass (CA)

AI Summary

  • Core Issue: The auditee failed to submit the required audit reporting package to the Federal Audit Clearinghouse by the deadline.
  • Impacted Requirements: Compliance with 45CFR Part 75, Subpart F, which mandates submission within 30 days of the auditor's report or nine months after the fiscal year end.
  • Recommended Follow-up: Management should enhance policies and procedures to ensure timely submissions to avoid being labeled "high-risk" and facing potential funding consequences.

Finding Text

Criteria: 45CFR Part 75, Su_bpartF, requires, after the audit is completed, auditee is responsible for submitting the reporting package electronically to the Federal Audit Clearinghouse (FAC). Condition: The audit for the year ended June 30, 2024, was not submitted by the due date. Questioned costs: No questioned costs identified. Context: The package is due within 30 calendar days of receiving the auditor's report or nine months after the end of the fiscal year, whichever comes first. The auditee didn't submit the audit. Effect and Cause: Our opinion on each major federal program is not modified due to this finding. The finding causes us to report significant deficiency on internal control over compliance. Recommendation: We strongly suggest the management ensure their policies and procedures operate effectively as planned in this area. Among other things non-profits that miss their deadlines can be designated "high-risk" by federal agencies, which can lead to withholding of funds and/or loss of future awards.

Corrective Action Plan

Completion of audits by the required submission date of March 31st will be prioritized so Federal Audit Clearinghouse submission will occur by the due date.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start Cluster $1.40M
93.433 Acl, National Institute on Disability, Independent Living, and Rehabilitation Research $113,728
10.558 Child and Adult Care Food Program (cacfp) $17,471