Finding 1162214 (2024-001)

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

AI Summary

  • Answer: The Organization missed the deadline for submitting the Data Collection Form and reporting packages to the FAC.
  • Trend: This delay indicates a significant deficiency in internal controls, which could affect federal oversight of program funds.
  • List: Follow up by reviewing internal processes to ensure timely submissions and improve compliance with reporting requirements.

Finding Text

The Organization did not submit the Data Collection Form and reporting packages to the Federal Audit Clearinghouse (FAC) within the required timeframe. This failure to meet the deadline constitutes a significant deficiency in internal controls, as it delays the required reporting and could impact the federal oversight of program funds.

Corrective Action Plan

The Organization should implement an effective monitoring system to keep track of the compliance calendar, which includes financial reporting deadlines, and automatic reminders in advance of each deadline to aid in properly planning and timing submission of reporting packages. Additionally, the Organization should engage the audit firm well before the fiscal year end. The Organization should establish a timeline with the auditors that aligns with internal deadlines to ensure sufficient time to conduct the audit. Additionally, the Organization should implement a system that will file documents in an organized manner and make them easily accessible to the Organization and auditors. Furthermore, the Organization’s Board of Directors should be more actively engaged in the auditing and reporting process to establish a greater degree of accountability and oversight.

Categories

Internal Control / Segregation of Duties Reporting Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.553 SCHOOL BREAKFAST PROGRAM $509,064
10.558 CHILD AND ADULT CARE FOOD PROGRAM $238,922
10.582 FRESH FRUIT AND VEGETABLE PROGRAM $66,178
10.555 NATIONAL SCHOOL LUNCH PROGRAM $44,223
10.185 LOCAL FOOD FOR SCHOOLS COOPERATIVE AGREEMENT PROGRAM $20,237
10.579 CHILD NUTRITION DISCRETIONARY GRANTS LIMITED AVAILABILITY $19,404