Finding 1173501 (2024-001)

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

AI Summary

  • Issue: The audited financial statements for the year ended April 30, 2024, were submitted late, violating OMB requirements.
  • Requirements Impacted: Timely submission of financial statements is required within nine months post fiscal year end or 30 days after issuance.
  • Recommended Follow-Up: The Center should improve its procedures to ensure timely submission of future audits, with a target completion date of February 15, 2026.

Finding Text

Finding 2024-001 Finding resolution status: In progress Statement of Condition The audited financial statements for the year ended April 30, 2024 were not submitted timely in accordance with OMB requirements. Criteria: The Center must submit the audited financial statements within the earlier of nine months after the fiscal year end or 30 days after the issuance of the audited financial statements. Effect or Potential Effect The Center is in non-compliance with OMB financial statement submission requirements. Cause Controls are not in place to ensure that the audited financial statements are submitted in a timely manner. Recommendation We recommend that the Center ensures that audited financial statements are submitted on time. Response: The Center will evaluate its procedures to ensure that future audits are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action We agree that the Center needs to evaluate its procedures to ensure that audits are filed on time. Concur or do not concur with this finding: Concur Agree or disagree with auditor recommendations: Agree Completion date or proposed completion date: February 15, 2026

Corrective Action Plan

The Center will evaluate its procedures to ensure that future audits are filed in a timely manner.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1173495 2024-001
    Material Weakness Repeat
  • 1173496 2024-002
    Material Weakness Repeat
  • 1173497 2024-001
    Material Weakness Repeat
  • 1173498 2024-002
    Material Weakness Repeat
  • 1173499 2024-001
    Material Weakness Repeat
  • 1173500 2024-002
    Material Weakness Repeat
  • 1173502 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $3.90M
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $325,298
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $155,584