FAC Explorer

Finding 1228401 (2024-002)

Material Weakness Repeat Finding
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2026-08-31
Audit: 410080
Organization: Aging Services, Inc. (OK)
Auditor: ARLEDGE & ASSOCIATES PC

AI Summary

  • Core Issue: ASI failed to submit its audit report to the Federal Audit Clearinghouse within the required timeframe.
  • Impacted Requirements: Submission should occur within nine months after year-end or 30 days from report issuance.
  • Recommended Follow-Up: Review and strengthen internal controls for timely reporting to ensure compliance with deadlines.

Finding Text

B. Compliance Findings 2024-002 – Filing with the Federal Audit Clearing House Repeat Finding: No Criteria: The Federal Audit Clearinghouse (FAC) submission should occur earlier of nine months subsequent to year end or 30 days from report issuance. Condition: ASI did not submit its audit report to the FAC within nine months from year ending June 30, 2024. Cause and Effect: A change in key personnel over the ASI’s financial reporting resulted in delayed financial reporting close out of fiscal year 2024. As a result, the ASI was not in compliance with its required deadline to provide the FAC with its issued audit report within the established deadlines. Recommendation: We recommend the internal controls for reporting with the FAC be reviewed to ensure that future filings are completed within the established deadlines. Management Response: Management recognizes the need to submit its single audit reports to the FAC in accordance with the required deadlines in order to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward.

Corrective Action Plan

2024-002 – Filing with the Federal Audit Clearinghouse Condition: Aging Services, Inc. (ASI) did not submit its audit report to the FAC within nine months from the year ending June 30, 2024. In conjunction with our FY2024 single audit, please see the ASI’s corrective action plan below: Management recognizes the need to submit its single audit reports to the State Auditor and FAC in accordance with the required deadlines to remain compliant with requirements. Management will make an effort to correct their timeliness and file within the appropriate deadlines going forward. Expected completion date: 6/30/2026

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1228390 2024-001
    Material Weakness Repeat
  • 1228391 2024-001
    Material Weakness Repeat
  • 1228392 2024-001
    Material Weakness Repeat
  • 1228393 2024-001
    Material Weakness Repeat
  • 1228394 2024-002
    Material Weakness Repeat
  • 1228395 2024-002
    Material Weakness Repeat
  • 1228396 2024-002
    Material Weakness Repeat
  • 1228397 2024-002
    Material Weakness Repeat
  • 1228398 2024-002
    Material Weakness Repeat
  • 1228399 2024-002
    Material Weakness Repeat
  • 1228400 2024-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $65,435
93.045 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART C, NUTRITION SERVICES $57,698
93.053 NUTRITION SERVICES INCENTIVE PROGRAM $34,018
93.044 SPECIAL PROGRAMS FOR THE AGING, TITLE III, PART B, GRANTS FOR SUPPORTIVE SERVICES AND SENIOR CENTERS $7,293
93.052 NATIONAL FAMILY CAREGIVER SUPPORT, TITLE III, PART E $6,560