Finding 1173146 (2024-001)

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

AI Summary

  • Core Issue: The audit was delayed due to the firm's poor workload management, leading to late access to necessary materials.
  • Impacted Requirements: Timely completion of audits is critical; delays can affect reporting and compliance.
  • Recommended Follow-Up: Collaborate with the audit firm to establish a realistic timeline for future audits to ensure timely filings.

Finding Text

Views of responsible officials: The audit firm has acknowledged that the delay in completing the audit in a timely manner was due to their failure in managing the audit workload. Access to materials necessary to complete a large portion of the audit work was provided within five months of the year end. Furthermore, auditor requests for more information were answered promptly by the Organization throughout the audit process. The Organization is willing to work with the audit firm to create an audit timeline that will work for both auditee and auditor. The goal is to file audit reports in a timely manner for years going forward. As noted, this was the first year with this audit firm and it is the Organization’s intention to stay with this firm for at least two more years. The audit firm showed a level of professionalism and expertise that has been a great benefit to the Organization.

Corrective Action Plan

Finding type: Significant deficiency

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 1173140 2024-001
    Material Weakness Repeat
  • 1173141 2024-001
    Material Weakness Repeat
  • 1173142 2024-001
    Material Weakness Repeat
  • 1173143 2024-001
    Material Weakness Repeat
  • 1173144 2024-001
    Material Weakness Repeat
  • 1173145 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.188 ORGANIC MARKET DEVELOPMENT GRANT (OMDG) PROGRAM $250,310
10.575 FARM TO SCHOOL GRANT PROGRAM $162,218
10.937 PARTNERSHIPS FOR CLIMATE-SMART COMMODITIES $143,996
10.331 GUS SCHUMACHER NUTRITION INCENTIVE PROGRAM $120,098
10.311 BEGINNING FARMER AND RANCHER DEVELOPMENT PROGRAM $100,117
10.576 SENIOR FARMERS MARKET NUTRITION PROGRAM $63,137
10.912 ENVIRONMENTAL QUALITY INCENTIVES PROGRAM $27,233
10.170 SPECIALTY CROP BLOCK GRANT PROGRAM - FARM BILL $20,567
10.165 PERISHABLE AGRICULTURAL COMMODITIES ACT $14,760
10.175 FARMERS MARKET AND LOCAL FOOD PROMOTION PROGRAM $13,157
10.664 COOPERATIVE FORESTRY ASSISTANCE $10,068
93.991 PREVENTIVE HEALTH AND HEALTH SERVICES BLOCK GRANT $10,000
10.460 RISK MANAGEMENT EDUCATION PARTNERSHIPS $7,619
10.700 NATIONAL AGRICULTURAL LIBRARY $5,845
10.171 ORGANIC CERTIFICATION COST SHARE PROGRAMS $2,500