Finding 1172325 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-04

AI Summary

  • Core Issue: The Organization failed to submit the Data Collection Form within the required 30 days after the audit report date.
  • Impacted Requirements: This delay affects compliance with federal oversight and monitoring of grant requirements, risking noncompliance with Uniform Guidance.
  • Recommended Follow-Up: Implement formal procedures for timely submission, assign responsibilities, and establish supervisory reviews to ensure compliance.

Finding Text

Criteria: The Data Collection Form must be submitted to the Federal Audit Clearinghouse within thirty days of the audit report date. Condition: The Organization did not submit the required Data Collection Form within thirty days of the audit report date, as required by applicable compliance requirements. Failure to submit the Data Collection Form within the required 30-day timeframe is significant as the Data Collection Form serves as the primary mechanism for communicating audit results to federal oversight agencies. Timely submission ensures transparency, enables federal agencies to monitor compliance with grant requirements, and supports the identification and resolution of audit findings. Effect or potential effect: Delayed submission may hinder federal oversight, reduce the effectiveness of monitoring efforts, and place the Organization at risk of noncompliance with Uniform Guidance requirements, potentially resulting in increased scrutiny or sanctions. Cause: The Data Collection Form was not submitted within the required timeframe for compliance with audit reporting and submission process due to untimely monitoring. Recommendation: The Organization should establish and implement formal procedures to ensure timely submission of the Data Collection Form, including assigning clear responsibility for filing and implementing supervisory review to verify submission within the required 30-day timeframe. Management’s Response / Views of Responsible Officials: Management acknowledges the finding and agrees that the Data Collection Form was not submitted within the required timeframe. Management will implement procedures to ensure timely filing in future periods to assign responsible parties and verify submission.

Corrective Action Plan

Management implemented corrective actions to strengthen internal controls over the Data Collection Form submission process, including assigning responsibility to a designated individual and monitoring submission deadlines to ensure timely filing in future periods. Name of contact person responsible for corrective action plan: Renee Moynagh, Chief Financial Officer. Current Status: The finding has been corrected effective December, 2025.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

  • 1172324 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
84.126 REHABILITATION SERVICES_VOCATIONAL REHABILITATION GRANTS TO STATES $84,999
14.181 SUPPORTIVE HOUSING FOR PERSONS WITH DISABILITIES $28,819
84.027 SPECIAL EDUCATION GRANTS TO STATES $14,000