Finding Text
Finding Number: 2022-SA7 Material Weakness Data Collection Form Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program Federal Agency: U.S. Veterans Administration Pass-Through Entity: Not applicable Repeat Finding: Yes – 2021-SA7 Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end. Condition: The single audit submission was not completed and not filed within nine months of year-end. Cause: Factors beyond the control of current management, including poorly designed policies and procedures to ensure audit was completed timely, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards. Effect or Potential Effect: Noncompliance with Uniform Guidance. Questioned Costs: None. Context: These issues stem from policies and procedures established by former key accounting personnel, predate current management’s oversight, and were therefore outside their direct control. Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is met. View of Responsible Officials: In response to Finding No. 2022-SA7, management agrees with the finding and has designed, implemented, and will continue to maintain policies and procedures to ensure compliance with the Uniform Guidance.