Finding 1175344 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-02-25
Audit: 389043
Auditor: WHITTLESEY PC

AI Summary

  • Core Issue: Connecticut Veterans Legal Center, Inc. missed the deadline to file its federal single audit for the year ended June 30, 2024.
  • Impacted Requirements: The organization failed to comply with the requirement to file within thirty days of receiving the auditor's report or nine months after the audit period.
  • Recommended Follow-Up: Implement a process to ensure timely filing of future single audits, as agreed upon in the Corrective Action Plan.

Finding Text

Finding No. 2024-003: – Single Audit Report Filing – Other Matter Assistance Listing Program Title and Number: All Federal Agency: All Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Connecticut Veterans Legal Center, Inc. must file a federal single audit the earlier of thirty calendar days after receiving the auditors’ report or nine months after the end of the audit period. Condition: Connecticut Veterans Legal Center, Inc. did not file its federal single audit for the year ended June 30, 2024, by the due date of March 31, 2025. Cause: Significant delays in the audit process resulting in the late filing. Effect: Connecticut Veterans Legal Center, Inc. is not in compliance with the reporting requirement. Questioned Costs: None Context: The financial statements and federal single audit were not able to be completed by the due date. Recommendation: Connecticut Veterans Legal Center, Inc. should implement a process to ensure the single audit is filed timely. Reporting Views of Responsible Officials: Management agrees with the finding, see the Corrective Action Plan.

Corrective Action Plan

The Center is working with their third-party bookkeeper to ensure all federal funds are reported properly in their general ledger system in order to determine if a federal single audit is required.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1175335 2024-003
    Material Weakness Repeat
  • 1175336 2024-001
    Material Weakness Repeat
  • 1175337 2024-002
    Material Weakness Repeat
  • 1175338 2024-003
    Material Weakness Repeat
  • 1175339 2024-001
    Material Weakness Repeat
  • 1175340 2024-003
    Material Weakness Repeat
  • 1175341 2024-001
    Material Weakness Repeat
  • 1175342 2024-003
    Material Weakness Repeat
  • 1175343 2024-001
    Material Weakness Repeat
  • 1175345 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $402,004
14.537 EVICTION PROTECTION GRANT PROGRAM $161,916
64.056 LEGAL SERVICES FOR VETERANS GRANTS $150,000
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $50,000