FAC Explorer

Finding 1162597 (2023-005)

Material Weakness Repeat Finding
Requirement
ABEL
Questioned Costs
-
Year
2023
Accepted
2025-11-18
Audit: 372284
Organization: JEWISH FAMILY SERVICES OF GREENWICH (CT)
Auditor: GALLEROS ROBINSON CPA LLP

AI Summary

  • Issue: The Organization missed the deadline for submitting the Single Audit report due to delays in completing financial statements.
  • Requirements Impacted: The Uniform Guidance mandates submission within 30 days of the audit report or nine months after the fiscal year-end for organizations receiving over $750,000 in federal assistance.
  • Follow-Up: Improve internal controls and consider staffing adjustments in the accounting department to ensure timely reporting in the future.

Finding Text

Finding 2023-005 Single Audit Report Submission Assistance Listing 93.567 and 93.576 Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditors’ report, or nine months after the end of fiscal year end date. Condition: The audit completion of the Organization’s basic financial statements delayed, and the Single Audit reporting deadline was not met. Context: The Single Audit report was not submitted timely. Cause: Internal controls over the timely submission of financial reports were not operating effectively or designed properly. Effect: The Organization failed to submit the Single Audit reporting requirements for the year ended December 31, 2023 on time. Recommendation: We recommend that the Organization takes the necessary steps in staffing its accounting department to meet reporting deadlines.

Corrective Action Plan

Finding 2023-005 Assistance Listings: 93.567 & 93.576 Issue: Timely submission of Single Audit We respectfully acknowledge the Single Audit was not submitted timely. We were in a period of growth and building an in-house finance team. Prior to 2024, an outside consulting team performed the accounting function. The basic financial statements were delayed, and this caused the Single Audit for December 31, 2023, reporting deadline to be delayed. Corrective Actions We put in place an internal finance team, a CFO, an Accountant and a Consultant to operate effectively and to meet reporting deadlines. Responsible Official: Renee Carroll, CFO Implementation Date: August 14, 2025

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1162588 2023-001
    Material Weakness Repeat
  • 1162589 2023-002
    Material Weakness Repeat
  • 1162590 2023-003
    Material Weakness Repeat
  • 1162591 2023-004
    Material Weakness Repeat
  • 1162592 2023-001
    Material Weakness Repeat
  • 1162593 2023-002
    Material Weakness Repeat
  • 1162594 2023-003
    Material Weakness Repeat
  • 1162595 2023-004
    Material Weakness Repeat
  • 1162596 2023-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.567 REFUGEE AND ENTRANT ASSISTANCE VOLUNTARY AGENCY PROGRAMS $997,527
93.576 REFUGEE AND ENTRANT ASSISTANCE DISCRETIONARY GRANTS $872,576
19.510 U.S. REFUGEE ADMISSIONS PROGRAM $238,159
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $80,537
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $11,137