Finding Text
2024-002 Late filing of required reports Significant Deficiency Impacted Major Programs: 19.510 U.S. Refugee Admissions Program 93.558 Temporary Assistance For Needy Families (TANF) Criteria: The Uniform Guidance, section 200.507, paragraph c, subparagraph 1, states the Organization’s audit must be completed and submitted withing 30 calendar days after the Organization receives the auditor’s report or nine months after the end of the audit period (whichever is earlier) Condition: The Organization did not timely file their annual audit with Federal Audit Clearinghouse. Cause: Organization staff responsible for preparation of the financial statements had significant turnover during the period under audit and short thereafter. As such, the procedures and controls necessary to timely prepare accurate financial statements were not in place. Effect: The Organization’s audit report for the current fiscal period was not filed timely with the Federal Audit Clearinghouse as per the requirements of the Uniform Guidance. Questioned Costs: None Repeat finding: No Recommendations: We recommend management continue to be aware of the financial reporting requirements of the Uniform Guidance and review its processes and internal controls that impact the preparation of it’s annual financial statements. Response: Management agrees with the finding