Finding 1182222 (2023-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2026-03-24

AI Summary

  • Issue: Four annual reports for the Centers for Independent Living Program were submitted late, missing the 90-day deadline.
  • Requirements Impacted: Management must file reports on time to comply with federal guidelines and maintain funding eligibility.
  • Follow-Up: Implement formal procedures and controls, like a compliance calendar and assigned responsibilities, to ensure timely submissions in the future.

Finding Text

Condition During our current year reporting testing, we noted four instances where the Organization submitted annual reports related to grants for the Centers for Independent Living Program after the required 90-day deadline following the fiscal year-end. Questioned Costs N/A Criteria Per program requirements, management is responsible for filing annual reports within 90 days after the close of the fiscal year to maintain compliance with federal reporting guidelines.Cause The delays were primarily due to management oversight and a lack of formalized procedures to track and ensure timely submission. Effect of Condition Late submission of annual reports resulted in noncompliance with program requirements, which could impact the Organization’s standing with the funding agency and potentially affect future funding or grant renewals. Recommendation We recommend that the Board and management implement formal procedures and internal controls to ensure timely tracking and submission of required reports. This may include the use of a compliance calendar, assignment of responsibility to specific personnel, and regular monitoring to avoid future delays.

Corrective Action Plan

Name of Contact Person Lillian Harrison, Executive Director Management’s Response/Corrective Action The Organization will develop policies and procedures to ensure that the timely filing of the annual reports to ensure proper program compliance. Proposed Completion Date September 30, 2026

Categories

Internal Control / Segregation of Duties Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1182218 2023-001
    Material Weakness Repeat
  • 1182219 2023-002
    Material Weakness Repeat
  • 1182220 2023-003
    Material Weakness Repeat
  • 1182221 2023-004
    Material Weakness Repeat
  • 1182223 2023-006
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.432 ACL CENTERS FOR INDEPENDENT LIVING $1.16M
93.048 SPECIAL PROGRAMS FOR THE AGING, TITLE IV, AND TITLE II, DISCRETIONARY PROJECTS $49,000