Finding 1162174 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-11-10

AI Summary

  • Core Issue: The Commission failed to submit the audit reporting package on time, missing the nine-month deadline.
  • Impacted Requirements: This non-compliance violates the reporting requirements set by the Uniform Guidance.
  • Recommended Follow-Up: Implement a new policy with a clear timeline for audits and cross-train staff to ensure continuity and compliance.

Finding Text

Criteria: The Commission must submit the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Condition: The Commission did not submit the single audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period as required. Cause: The Commission had staff turnover in the finance position and did not have sufficient controls and redundancies to allow them to close the year to get ready for the audit. Effect: The Commission did not adhere to the reporting requirements of the Uniform Guidance. Recommendation: The Commission should adhere to Uniform Guidance reporting requirements. Views of responsible officials and planned corrective actions: The CFO and the Executive Director will develop a policy to include a timeline for arranging for the audit, closing out the year and submitting the reporting package in accordance with the Uniform Guidance reporting. The procedures will involve cross-training several employees to prevent any disruption from employee turnover.

Corrective Action Plan

Finding Reference Number: 2024-3 Description of Finding: The Commission did not submit the single audit reporting package to the Federal Audit Clearinghouse within nine months after the end of the audit period as required. The Commission had staff turnover in the finance position and did not have sufficient controls and redundancies to allow them to close the year to get ready for the audit. Statement of Concurrence or Nonconcurrence: The auditee agrees with these recommendations and has taken the necessary steps to prevent a re-occurrence as of October of 2025. Corrective Action: The CFO and the Executive Director will develop a policy to include a timeline for arranging for the audit, closing out the year and submitting the reporting package in accordance with the Uniform Guidance reporting. The procedures will involve cross-training several employees to prevent any disruption from employee turnover. Name of Contact Person: Candace Harris, Chief Financial Officer Projected Completion Date: November 30, 2025

Categories

Reporting

Other Findings in this Audit

  • 1162169 2024-001
    Material Weakness Repeat
  • 1162170 2024-002
    Material Weakness Repeat
  • 1162171 2024-003
    Material Weakness Repeat
  • 1162172 2024-001
    Material Weakness Repeat
  • 1162173 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
20.933 NATIONAL INFRASTRUCTURE INVESTMENTS $455,942
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $274,899
11.419 COASTAL ZONE MANAGEMENT ADMINISTRATION AWARDS $250,316
11.303 ECONOMIC DEVELOPMENT_TECHNICAL ASSISTANCE $64,004
66.419 WATER POLLUTION CONTROL STATE, INTERSTATE, AND TRIBAL PROGRAM SUPPORT $57,080
20.505 METROPOLITAN TRANSPORTATION PLANNING AND STATE AND NON-METROPOLITAN PLANNING AND RESEARCH $54,304
66.466 CHESAPEAKE BAY PROGRAM $45,230
97.047 PRE-DISASTER MITIGATION $24,940
97.039 HAZARD MITIGATION GRANT $16,831
90.705 LDD CAPACITY BUILDING $1,701