FAC Explorer

Finding 1222570 (2025-001)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-06-30
Audit: 406172
Organization: Prairie Opportunity, Inc. (MS)
Auditor: BROWN EWING & CO P A

AI Summary

  • Core Issue: The auditee failed to submit the Data Collection Form and audit report to the Federal Audit Clearinghouse by the deadline of June 30, 2025.
  • Impacted Requirements: Submission must occur within 30 days of receiving the auditor's report or nine months after the audit period, as per 2 CFR 200.512(a).
  • Recommended Follow-Up: Management should assign clear responsibilities, set earlier internal deadlines, and establish a monitoring process to ensure timely submissions.

Finding Text

FAILURE TO SUBMIT THE DATA COLLECTION FORM AND AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE TIMELY Condition The auditee did not submit the required Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the timeframe mandated by federal regulations. The submission was made after the required deadline of June 30, 2025. Criteria Per 2 CFR 200.512(a), auditees must submit the DCF and the reporting package to the FAC no later than 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period, whichever comes first. Cause The delay occurred because internal processes did not ensure timely preparation, review, and submission of the DCF. Responsibilities for the submission were not clearly assigned, and no monitoring mechanism was in place to track the federal deadline. Effect Late submission increases the risk of noncompliance with federal requirements and may affect the entity's standing with federal agencies. Repeated untimely submissions can lead to additional oversight, questioned compliance history, or potential impacts on future federal funding. Recommendation Management should implement controls to ensure timely submission to the DCF and reporting package to the FAC. This should include assigning responsibility to specific personnel, establishing internal deadlines earlier than the federal due date, and implementing a monitoring process to verify timely completions.

Corrective Action Plan

AUDITEE'S CORRECTIVE ACTION PLAN June 23, 2026 U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Prairie Opportunity, Inc., respectfully submits the following corrective action plan for the year ended September 30, 2025. Name and address of independent public accounting form: Brown, Ewing & Co., P.A. 308 Highland Park Cove, Ridgeland, MS 39157. Audit period: Year Ended September 30, 2025. The findings from the September 30, 2025 Schedule of Findings and Questioned Costs is discussed below. The finding is numbered consistently with the numbers assigned in the schedule. Section 1 of the schedule, Summary of Audit's Results, does not include findings and is not addressed. Section 3: Findings and Questioned Costs - Major Federal Award Program Audit FINDING 2025-001 FAILURE TO SUBMIT THE DATA COLLECTION FORM AND AUDIT REPORT TO THE FEDERAL AUDIT CLEARINGHOUSE TIMELY Condition: The auditee did not submit the required Data Collection Form (DCF) and reporting package to the Federal Audit Clearinghouse (FAC) within the timeframe mandated by federal regulations. The submission was made after the required deadline of June 30, 2025. Action Taken: Manangement of Prairie Opportunity, Inc. will implement internal administartive contol procedures and policies to ensure that the data collection form and the annual audit is submitted to the federal clearinghouse in a timely manner. If you have any questions regarding this plan, please call me at (662) 323-3397. Sincerely, Tomeka Rhine Tomeka Rhine, Executive Director

Categories

Reporting Subrecipient Monitoring

Programs in Audit

ALN Program Name Expenditures
93.569 COMMUNITY SERVICES BLOCK GRANT $434,891
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $251,227
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $81,785
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $25,573