Finding 1173423 (2024-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-02-13

AI Summary

  • Core Issue: The annual financial statement for the year ending August 31, 2024, was submitted late, missing the required deadline.
  • Impacted Requirements: Organizations must submit financial statements within nine months of year-end if they expend over $750,000 in federal awards, as per 45 CFR § 75.501(a).
  • Recommended Follow-Up: Ensure timely submission of financial statements in the future to comply with federal regulations and avoid penalties.

Finding Text

The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2024, was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in forty-five days. CFR § 75.502. The regulation obligates organizations expending federal grant funds over $750,000 to submit their required annual financial statement information within nine months of their year end to the Federal Audit Clearing House electronically via the Internet.

Corrective Action Plan

We acknowledge the findings of Compliance and Reporting. The lapse occurred during a period when multiple years’ audits were required within a short turnaround. We are completing these outstanding audits to comply by May 31, 2026, for year end of August 31, 2025. Management will be developing and implementing a calendar to standardized reporting for all federal programs and updated written policies and procedures to document reporting responsibilities, timelines, and required documentation.

Categories

Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 1173402 2024-001
    Material Weakness Repeat
  • 1173403 2024-002
    Material Weakness Repeat
  • 1173404 2024-001
    Material Weakness Repeat
  • 1173405 2024-002
    Material Weakness Repeat
  • 1173406 2024-001
    Material Weakness Repeat
  • 1173407 2024-002
    Material Weakness Repeat
  • 1173408 2024-001
    Material Weakness Repeat
  • 1173409 2024-002
    Material Weakness Repeat
  • 1173410 2024-001
    Material Weakness Repeat
  • 1173411 2024-002
    Material Weakness Repeat
  • 1173412 2024-001
    Material Weakness Repeat
  • 1173413 2024-002
    Material Weakness Repeat
  • 1173414 2024-001
    Material Weakness Repeat
  • 1173415 2024-002
    Material Weakness Repeat
  • 1173416 2024-001
    Material Weakness Repeat
  • 1173417 2024-002
    Material Weakness Repeat
  • 1173418 2024-001
    Material Weakness Repeat
  • 1173419 2024-002
    Material Weakness Repeat
  • 1173420 2024-001
    Material Weakness Repeat
  • 1173421 2024-002
    Material Weakness Repeat
  • 1173422 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $2.08M
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $1.26M
94.011 AMERICORPS SENIORS FOSTER GRANDPARENT PROGRAM (FGP) 94.011 $375,904
93.569 COMMUNITY SERVICES BLOCK GRANT $17,898