Finding 1226015 (2025-003)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2025
Accepted
2026-08-06

AI Summary

  • Core Issue: HRCSF missed the deadline to submit the data collection form for the Single Audit.
  • Impacted Requirements: This violates Uniform Guidance 2 CFR 200.512(a), which mandates timely reporting.
  • Recommended Follow-up: HRCSF should keep better documentation to ensure timely submission of future audits.

Finding Text

2025-003 - Compliance with Reporting Requirements of OMB-Single Audit (Significant Deficiency) Criteria or Specific Requirements: In accordance with Uniform Guidance 2 CFR 200.512(a), recipients must submit a data collection form that states whether the audit was completed in accordance with this part and provides information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after the receipt of the audit report or nine months after the end of the audit period. Conditions: The data collection form for the year ended June 30, 2025, was not filed by the deadline of March 31, 2026, to the Federal Audit Clearinghouse. Cause: All required information required for the Single Audit was not available to complete within the required timeframe. Effect: HRCSF is not in compliance with Uniform Guidance 2 CFR 200.512(a). Auditor's Recommendation: We recommend that HRCSF should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form).

Corrective Action Plan

Management Response: Management acknowledges that the data collection form and related single audit reporting package for the year ended June 30, 2025, were not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2026, and therefore resulted in noncompliance with Uniform Guidance 2 CFR 200.512(a). Management recognized the importance of timely completion of the Single Audit process and timely submission of the reporting package. Although the organization made substantial efforts throughout the engagement to support completion of the audit, management acknowledges its ultimate responsibility for ensuring timely submission of the reporting package. Anticipated Completion Date: Implemented for the fiscal year ending June 30, 2026. Responsible Officials: Ileana Mar, HRCSF, Finance & Operations Director Maria Zamudio, HRCSF, Executive Director Marcos Demetrio, Shining Star Consulting, Director of Finance, HRCSF’s External Controller

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1226012 2025-002
    Material Weakness Repeat
  • 1226013 2025-003
    Material Weakness Repeat
  • 1226014 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $592,227