Finding 1175982 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-03-02

AI Summary

  • Issue: The DCF and Single Audit reporting package were submitted late to the FAC.
  • Requirements Impacted: Must submit within 30 days of receiving the auditor's report or nine months after the audit period ends.
  • Recommended Follow-up: Address staffing gaps to ensure timely monitoring of submission deadlines and compliance with federal requirements.

Finding Text

Condition: The Data Collection Form (DCF) and the Single Audit reporting package for the fiscal year ended May 31, 2024 were not submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine months after the end of the audit period. Criteria: The auditee must submit the completed DCF and a reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s reports, or nine months after the end of the audit period. Cause: The delay resulted from a lack of critical financial personnel staffing to monitor the submission deadlines and required deliverables. Effect: Late submission of the DCF and Single Audit reporting package to the FAC could result in noncompliance with federal requirements, impacting the entity’s future availability for federal funding from granting agencies.

Corrective Action Plan

Recommendation: We recommend management maintain awareness of audit reporting deadlines to ensure timely submission to maintain Single Audit and federal compliance requirements. Management’s Response: The Agency agrees with the finding. Management has assigned the responsibility for monitoring and submitting the DCF and reporting package to specific personnel.

Categories

Reporting

Other Findings in this Audit

  • 1175959 2025-003
    Material Weakness Repeat
  • 1175960 2025-003
    Material Weakness Repeat
  • 1175961 2025-003
    Material Weakness Repeat
  • 1175962 2025-003
    Material Weakness Repeat
  • 1175963 2025-003
    Material Weakness Repeat
  • 1175964 2025-003
    Material Weakness Repeat
  • 1175965 2025-003
    Material Weakness Repeat
  • 1175966 2025-003
    Material Weakness Repeat
  • 1175967 2025-003
    Material Weakness Repeat
  • 1175968 2025-003
    Material Weakness Repeat
  • 1175969 2025-003
    Material Weakness Repeat
  • 1175970 2025-003
    Material Weakness Repeat
  • 1175971 2025-003
    Material Weakness Repeat
  • 1175972 2025-003
    Material Weakness Repeat
  • 1175973 2025-003
    Material Weakness Repeat
  • 1175974 2025-003
    Material Weakness Repeat
  • 1175975 2025-003
    Material Weakness Repeat
  • 1175976 2025-003
    Material Weakness Repeat
  • 1175977 2025-003
    Material Weakness Repeat
  • 1175978 2025-003
    Material Weakness Repeat
  • 1175979 2025-003
    Material Weakness Repeat
  • 1175980 2025-003
    Material Weakness Repeat
  • 1175981 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $3.40M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $819,143
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $722,960
93.569 COMMUNITY SERVICES BLOCK GRANT $403,733
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $259,039
20.509 FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM $155,600
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $126,589
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $70,165
93.597 GRANTS TO STATES FOR ACCESS AND VISITATION PROGRAMS $37,411
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $28,894
10.555 NATIONAL SCHOOL LUNCH PROGRAM $20,095