Finding 1229194 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-09

AI Summary

  • Core Issue: The data collection form for the audit year ending June 30, 2025 was not submitted on time, risking federal funding.
  • Impacted Requirements: Compliance with 2 CFR Part 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Management should ensure timely submission of the data collection form within 30 days of receiving the auditor's report or within 9 months post-audit period.

Finding Text

Finding 2025-003 (Repeat finding 2024-003) – All Federal Programs Noncompliance – Reporting Compliance Requirement: Reporting Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period. Condition – The data collection form for the audit year June 30, 2025 was not submitted to the Federal Audit Clearinghouse on a timely basis. Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed. Effect – By not submitting information to the Federal Audit Clearing House on a timely basis, the Organization may be at risk for losing federal funding. Questioned Costs – None noted. Context – The data collection form for the year ended June 30, 2025 should have been submitted to the Federal Audit Clearinghouse by March 31, 2026. Recommendation – We recommend management ensure the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period. Management’s Response – Management concurs with the finding, see Corrective Action Plan.

Corrective Action Plan

Finding 2025-003 – Noncompliance – Reporting (Repeat) Name of Contact Person: George Czerwionka, Director of Finance Corrective Action: Management understands the data collection was not submitted within nine months of June 30 year-end. Procedures will be implemented to make sure the audit is completed before the nine-month deadline. Data collections will then be uploaded to the federal clearing hours before the ninemonth deadline or within 30 days of the audit report being issued. Proposed Completion Date: March 31, 2027

Categories

Reporting

Other Findings in this Audit

  • 1229184 2025-003
    Material Weakness Repeat
  • 1229185 2025-003
    Material Weakness Repeat
  • 1229186 2025-003
    Material Weakness Repeat
  • 1229187 2025-003
    Material Weakness Repeat
  • 1229188 2025-003
    Material Weakness Repeat
  • 1229189 2025-003
    Material Weakness Repeat
  • 1229190 2025-003
    Material Weakness Repeat
  • 1229191 2025-003
    Material Weakness Repeat
  • 1229192 2025-003
    Material Weakness Repeat
  • 1229193 2025-003
    Material Weakness Repeat
  • 1229195 2025-004
    Material Weakness Repeat
  • 1229196 2025-004
    Material Weakness Repeat
  • 1229197 2025-004
    Material Weakness Repeat
  • 1229198 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $609,121
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $532,353
93.493 CONGRESSIONAL DIRECTIVES $421,441
14.267 CONTINUUM OF CARE PROGRAM $301,431
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $4,560