Finding 1166289 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-12-23

AI Summary

  • Issue: The reporting package and data collection form were not submitted by the September 30, 2024 deadline.
  • Trend: This is a recurring problem, as it mirrors Finding 2023-001 from the previous year's audit.
  • Recommendation: Implement a tracking system to ensure timely submissions and address the root cause of the delays.

Finding Text

The reporting package and data collection form for the 2023 audit was not filed by the September 30, 2024 deadline. This is a repeat of Finding 2023-001 from the 2022 audit.

Corrective Action Plan

“CORRECTIVE ACTION PLAN” This Corrective Action plan is to ensure the audits are filed timely with the Federal Audit Clearing House: 1. Revised Audit Preparation Timeline A formal audit timeline has been established, beginning within 45 days after the close of the fiscal year end, including milestones dates for: • Year-end close • Auditor document requests• Draft financial statement review • Final audit completion 2. Assignment of Responsibility Assignment for audit coordination and FAC submission has been formally assigned to the CFO Robert Patrick. This individual will over preparation, communication with auditors and timely submission. 3. Internal Review Procedures The final audit report and FAC submission package will be reviewed by the CFO Robert Patrick, Executive Director Easter Parks, and Board Chair Walter McDowell prior to submission to ensure accuracy and completeness. Plan to Prevent Future Noncompliance The organization is committed to meeting all federal reporting requirements. With strengthening internal controls, assigned responsibilities, and improved scheduling processes, the organization will ensure that all future audits and FAC submissions are completed accurately and within the required deadlines. This plan will be implemented immediately and be in place for the next fiscal year end. If there are any questions regarding this plan please contact: Robert Patrick CFO Harambee Community Development Email: bob@rpcomp.com Tel. 201.341.4552 Cc: Easter Parks – Executive Director Harambee Family Academy Walter McDowell

Categories

Reporting

Other Findings in this Audit

  • 1166287 2024-001
    Material Weakness Repeat
  • 1166288 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.412 RACE TO THE TOP – EARLY LEARNING CHALLENGE $1.16M
59.008 DISASTER ASSISTANCE LOANS $212,483
10.558 CHILD AND ADULT CARE FOOD PROGRAM $4,125