Finding 1168721 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-01-12

AI Summary

  • Answer: There are insufficient controls in place to ensure timely filing of single audit reports as required by the Uniform Guidance.
  • Trend: This issue indicates a pattern of non-compliance that could lead to increased scrutiny and potential penalties.
  • List: Implement stronger monitoring processes, establish clear deadlines, and provide training on compliance requirements.

Finding Text

Lack of proper controls over compliance with the Uniform Guidance over late filing of required single audit reports.

Corrective Action Plan

The organization will strengthen internal controls to ensure compliance with Uniform Guidance requirements for timely Single Audit filings by establishing a formal audit compliance calendar, clearly assigning responsibility to designated finance and executive staff, and implementing management oversight to monitor deadlines and submission status. The organization will update and document audit-related policies and procedures, engage external auditors earlier in the fiscal year with defined timelines, and provide staff training on audit and reporting requirements under 2 CFR 200. The Executive Director, with support from the Finance Director, will be responsible for implementing this corrective action plan, which will be effective immediately and fully implemented by [insert date], to prevent future late filings and ensure ongoing compliance for the Refugee and Entrant Assistance State and Reception & Placement Programs (Assistance Listing Numbers 93.566 and 19.510).

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1168718 2023-004
    Material Weakness Repeat
  • 1168719 2023-005
    Material Weakness Repeat
  • 1168720 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
19.510 U.S. REFUGEE ADMISSIONS PROGRAM $1.48M
93.566 REFUGEE AND ENTRANT ASSISTANCE STATE/REPLACEMENT DESIGNEE ADMINISTERED PROGRAMS $966,133