Finding 1172981 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2026-02-10

AI Summary

  • Issue: The FAC was filed late, missing the required deadline.
  • Impact: This could lead to late filing fees or penalties.
  • Recommendation: Create a detailed year-end closing process to ensure timely completion and approval before audits begin.

Finding Text

Criteria and Condition: Management is required to file the Federal Audit Clearing House Filing (“FAC”) by the earlier of 9 months after the fiscal year end or 30 days after the audit report release date. The FAC was filed after the deadline. Cause: The completion of the audit was beyond the deadline. Effect: Late filing fees or penalties may be assessed. Recommendations: We recommend establishing a detailed year-end closing process and review to help ensure the year-end accounting is complete, reviewed and approved by the Executive Director before the audit is started.

Corrective Action Plan

JFS is in the process of hiring a new Chief Financial Officer (CFO) with pertinent experience for non-profits, governments, and billing. That person will lead the finance team to ensure best accounting and internal control practices are implemented and followed. During 2025, JFS strengthened its governance and internal control environment by implementing a centralized system for tracking all grant-related data in a single, secure location. All grant documentation is now maintained electronically within the organization’s OneDrive system, improving record retention, transparency, and audit readiness. The Finance Department established regular internal finance meetings, in addition to standing leadership meetings, to promote consistent communication, segregation of duties, and oversight across the finance function. Management continues to provide the Finance Committee of the Board with monthly financial reports; supporting ongoing fiscal monitoring and informed decision-making.

Categories

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Other Findings in this Audit

  • 1172979 2024-001
    Material Weakness Repeat
  • 1172980 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $258,328
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $247,906
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $194,209
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $124,981
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $110,352
94.017 AMERICORPS SENIORS SENIOR DEMONSTRATION PROGRAM (FGP) 94.017 $99,802
97.008 NON-PROFIT SECURITY PROGRAM $83,392
93.667 SOCIAL SERVICES BLOCK GRANT $70,500
93.043 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART D, DISEASE PREVENTION AND HEALTH PROMOTION SERVICES $58,458
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $31,150
93.569 COMMUNITY SERVICES BLOCK GRANT $17,879
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $9,041