FAC Explorer

Finding 1215999 (2024-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-05-29
Audit: 402547
Organization: The Enola Group, Inc. (NC)
Auditor: DUNCAN ASHE P A

AI Summary

  • Core Issue: The Organization failed to submit the data collection form and reporting package on time.
  • Impacted Requirements: This violates the submission timeline set by Title 2 U.S. CFR Part 200, which mandates submission within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-Up: Ensure timely submission of future reports and consider implementing a tracking system to meet compliance deadlines.

Finding Text

Criteria: Under the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), auditees are required to submit the data collection form and the reporting package to the FAC within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Condition: The Organization’s data collection form and the reporting package for the year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse (FAC) within a timely manner.

Corrective Action Plan

NAME OF CONTACT: Terri Brown, Director of Finance CORRECTIVE ACTION: Management acknowledges the finding. The delayed submission of the Data Collection Form and reporting package was primarily the result of an extended audit timeline caused by the transition to a new audit firm. In addition, delays associated with the completion of prior audit matters and the new auditor's initial review process contributed to the timing of the final audit report and subsequent FAC submission. Since that time, the Organization has hired a new auditor, improved internal closing procedures, and implemented enhanced monitoring of audit and federal reporting deadlines. Management is committed to timely compliance with all Uniform Guidance reporting requirements and believes these improvements will help prevent future delays. PROPOSED COMPLETION DATE: May 30, 2026

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 1215998 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $3.21M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $175,460