Finding 1165883 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2025-12-22

AI Summary

  • Issue: The Organization failed to submit Form SF-SAC on time for the year ending March 31, 2024.
  • Requirements Impacted: This violates Uniform Guidance, which mandates submission within 30 days of the auditor’s report or 9 months after the fiscal year ends.
  • Follow-Up: Management should ensure awareness of submission procedures to prevent future delays and has committed to timely submissions moving forward.

Finding Text

Condition - The Organization has not submitted Form SF-SAC to the Federal Audit Clearinghouse for the year ended March 31, 2024 within the required timeframe. Criteria - According to Uniform Guidance compliance requirements, the audit package and the data collection form shall be submitted 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Effect - The Organization was not in compliance with the above Uniform Guidance compliance requirement. Cause - Due to Management’s oversight, the submission of Form SF-SAC to the Federal Audit Clearinghouse was not made within the required timeframe. Repeat Finding - This is a repeat of finding 2024-001 from the previous year. Recommendation - We recommend that management becomes aware of the submission procedures so that future submissions of Form SF-SAC can be submitted. Management’s Reply - (a) Comments on the findings and recommendation - Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken - Management has certified and submitted the Form SF-SAC to the Federal Audit Clearinghouse for the year ended March 31, 2024 on February 21, 2025. Management will submit the Form SF-SAC to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s report for future submissions.

Corrective Action Plan

Name of auditee: Friends of the North Country, Inc. TIN: 14-1626314 Name of audit firm: EFPR Group, CPAs, PLLC Period covered by audit: March 31, 2025 CAP prepared by: Crystal Narducci Executive Director (518) 293-5045 Current Finding on the Schedule of Findings and Questioned Costs and Recommendations (1) Finding 2025-001 (a) Comments on the findings and recommendation - Management agrees with the finding. Management also agrees with the recommendation, please see below for action taken. (b) Action taken - Management has certified and submitted the Form SF-SAC to the Federal Audit Clearinghouse for the year ended March 31, 2024 on February 21, 2025. Management will submit the Form SF-SAC to the Federal Audit Clearinghouse within 30 days after the receipt of the auditor’s report for future submissions.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1165875 2025-001
    Material Weakness Repeat
  • 1165876 2025-001
    Material Weakness Repeat
  • 1165877 2025-001
    Material Weakness Repeat
  • 1165878 2025-001
    Material Weakness Repeat
  • 1165879 2025-001
    Material Weakness Repeat
  • 1165880 2025-001
    Material Weakness Repeat
  • 1165881 2025-001
    Material Weakness Repeat
  • 1165882 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $845,887
14.169 HOUSING COUNSELING ASSISTANCE PROGRAM $62,095
14.228 COMMUNITY DEVELOPMENT BLOCK GRANTS/STATE'S PROGRAM AND NON-ENTITLEMENT GRANTS IN HAWAII $36,559