FAC Explorer

Finding 12179 (2022-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-19
Audit: 16294
Organization: Rural Resources Community Action (WA)
Auditor: Aiken & Sanders INC Ps

AI Summary

  • Core Issue: The audit report was not submitted by the required deadline of November 30, 2022, due to significant turnover in the finance department.
  • Impacted Requirements: This finding violates the Uniform Guidance, which mandates timely submission of audit reports to the Federal Audit Clearinghouse.
  • Recommended Follow-Up: Implement processes to ensure annual audits are completed on time, addressing training and oversight in the finance department.

Finding Text

2022-004 SUBMITTING AUDITED FINANCIAL STATEMENTS AL Number and Title: 21.023 Treasury Rent Assistance Program Federal Grantor Name: United States Department of the Treasury Pass Through Entity: Department of Commerce AL Number and Title: 21.027 Eviction Rental Assistance Program & Emergency Food Assistance Program Federal Grantor Name: United States Department of the Treasury Pass Through Entity: Department of Commerce & Department of Agriculture AL Number and Title: 93.600 Head Start and Early Head Start Federal Grantor Name: United States Department of Health and Human Services Pass Through Entity: N/A AL Number and Title: 14.871 Section 8 Housing Choice Vouchers Federal Grantor Name: United States Department of Housing & Urban Development Pass Through Entity: Spokane Housing Authority Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 (Uniform Guidance), required auditees to submit the audit report within nine months after year end to the Federal Audit Clearinghouse. Condition: The Organization did not submit the audit report by November 30, 2022 to the Federal Audit Clearinghouse. Effect: Because of significant turnover in the finance department and training and oversight has been inadequate in this area, the audit report was submitted late. Cause: Significant turnover in the finance department and training and oversight has been inadequate in this area. Recommendation: The Organization should implement processes to ensure that the annual audits are completed timely. Questioned Costs for Finding 2022-004: No questioned costs were noted for this finding.

Corrective Action Plan

Management?s Response to 2022 Audited Financial Statements Findings and Corrective Action Plan: Rural Resources Community Action agrees with the findings reported and has identified corrective action to rectify the findings. The Organization management and Board of Directors understand the requirement and importance of submitting audited financial statements to the Federal Audit Clearinghouse in a timely matter. This will be monitored closely by the Board of Directors and management of the Organization for future audits to make sure that the audits are submitted timely.

Categories

HUD Housing Programs Allowable Costs / Cost Principles

Other Findings in this Audit

  • 12178 2022-003
    Material Weakness
  • 12180 2022-005
    Material Weakness
  • 12181 2022-003
    Material Weakness
  • 12182 2022-004
    Material Weakness
  • 12183 2022-005
    Material Weakness
  • 12184 2022-003
    Material Weakness
  • 12185 2022-004
    Material Weakness
  • 12186 2022-005
    Material Weakness
  • 12187 2022-003
    Material Weakness
  • 12188 2022-004
    Material Weakness
  • 12189 2022-005
    Material Weakness
  • 12190 2022-003
    Material Weakness
  • 12191 2022-004
    Material Weakness
  • 12192 2022-005
    Material Weakness
  • 588620 2022-003
    Material Weakness
  • 588621 2022-004
    Material Weakness
  • 588622 2022-005
    Material Weakness
  • 588623 2022-003
    Material Weakness
  • 588624 2022-004
    Material Weakness
  • 588625 2022-005
    Material Weakness
  • 588626 2022-003
    Material Weakness
  • 588627 2022-004
    Material Weakness
  • 588628 2022-005
    Material Weakness
  • 588629 2022-003
    Material Weakness
  • 588630 2022-004
    Material Weakness
  • 588631 2022-005
    Material Weakness
  • 588632 2022-003
    Material Weakness
  • 588633 2022-004
    Material Weakness
  • 588634 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.71M
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.61M
93.568 Low-Income Home Energy Assistance $1.59M
10.218 Usda Loan $1.51M
21.023 Emergency Rental Assistance Program $1.16M
93.778 Medical Assistance Program $1.05M
17.278 Wia Dislocated Worker Formula Grants $966,353
14.231 Emergency Solutions Grant Program $771,302
21.019 Coronavirus Relief Fund $735,168
17.258 Wia Adult Program $676,606
17.259 Wia Youth Activities $631,661
10.569 Emergency Food Assistance Program (food Commodities) $569,137
10.766 Community Facilities Loans and Grants $438,505
16.575 Crime Victim Assistance $437,223
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $395,351
10.415 Rural Rental Housing Loans $393,182
10.565 Commodity Supplemental Food Program $216,583
14.856 Lower Income Housing Assistance Program_section 8 Moderate Rehabilitation $201,647
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $178,665
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $124,665
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $107,593
84.126 Rehabilitation Services_vocational Rehabilitation Grants to States $94,497
81.042 Weatherization Assistance for Low-Income Persons $90,273
14.169 Housing Counseling Assistance Program $87,685
93.569 Community Services Block Grant $83,996
16.588 Violence Against Women Formula Grants $76,832
10.568 Emergency Food Assistance Program (administrative Costs) $69,052
93.052 National Family Caregiver Support, Title Iii, Part E $65,990
93.136 Injury Prevention and Control Research and State and Community Based Programs $62,558
17.277 Workforce Investment Act (wia) National Emergency Grants $57,132
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $44,195
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $43,340
10.558 Child and Adult Care Food Program $36,835
93.959 Block Grants for Prevention and Treatment of Substance Abuse $25,238
64.035 Veterans Transportation Program $24,384
93.600 Head Start $16,431
93.558 Temporary Assistance for Needy Families $10,753
81.999 Bpa $10,705
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $1,356