Finding 1179819 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-17
Audit: 392192
Organization: Uspiritus, Inc. (KY)
Auditor: LBMC

AI Summary

  • Issue: The Single Audit was not completed on time, missing the nine-month deadline after the fiscal year-end.
  • Impact: This delay means the Organization is not compliant with federal regulations for Single Audit submissions.
  • Follow-up: The Organization should establish better controls to ensure timely filing of the data collection package moving forward.

Finding Text

Condition: The Single Audit was not completed by the deadline. Criteria: Single audit reporting packages must have a report date no later than nine months after the fiscal year-end (2 CFR Part 200 Subpart F). Cause: The Organization and audit firm experienced delays in financial reporting and completion of the fiscal year 2024 audit. Effect: The Organization was not in compliance with federal regulations and guidelines for the Single Audit submission. Recommendation: The Organization should implement controls for filing of the data collection package in a timely manner. Management’s Response and Planned Corrective Action: Management has worked with its audit firm to ensure timely completion and filing of the data collection package in the future.

Corrective Action Plan

Managements Response and Planned Corrective Action: Management has worked with its audit firm to ensure timely completion and filing of the data collection package in the future.

Categories

Reporting

Other Findings in this Audit

  • 1179816 2025-001
    Material Weakness Repeat
  • 1179817 2025-001
    Material Weakness Repeat
  • 1179818 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.555 NATIONAL SCHOOL LUNCH PROGRAM $97,309
93.472 TITLE IV-E PREVENTION PROGRAM $9,106
93.556 MARYLEE ALLEN PROMOTING SAFE AND STABLE FAMILIES PROGRAM $9,106