FAC Explorer

Finding 12323 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-06-01
Audit: 16716
Organization: Western Maine Community Action, Inc. (ME)
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Organization failed to submit the data collection form on time, violating federal reporting requirements.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200.512, which mandates timely submission of audit-related documents.
  • Recommended Follow-Up: Implement new systems and procedures to ensure timely audit completion and submission to the Federal Audit Clearinghouse.

Finding Text

Finding Number: 2022-001 Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control and Nonmaterial Noncompliance Description: Data Collection Form Late Filing Major Programs: AL#10.557 - WIC Special Supplemental Nutrition Program for Women, Infants and Children ? Award numbers: CD3-21-4658A, CD3-21-4658B and CD3-22-4658 AL#21.023 ? COVID-19 - Emergency Rental Assistance Program ? Award numbers - None AL#93.568 - Low Income Home Energy Assistance Program ? Award numbers - None Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirement: Reporting Requirement Condition: The Organization did not submit the data collection form and reporting package, for the year ended August 31, 2021, to the Federal Audit Clearinghouse in a timely manner. Criteria: The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause: Management did not certify the auditee section timely. Effect: The Organization was not in compliance with audit submission requirements, resulting in a non-material noncompliance and significant deficiency in internal controls over compliance. Recommendation: We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials: Management agrees with the finding and has committed to a corrective action plan.

Corrective Action Plan

Corrective Action Plan for Current Year Findings 2022-001 ? Data Collection Form Late Filing Corrective Action Plan To ensure proper timing of the Data Collection Form filing, the CFO will certify and file the data collection form for FY2022 with the Federal Audit Clearinghouse on May 31, 2023, after receiving notification from the auditors that it is ready. The CFO will send a confirmation email to the auditing firm, as well as the CEO upon filing. WMCA will ensure the Accounting Policies and Procedures for WMCA reflect that we must submit within 30 days after receipt of the auditor?s report or nine months after the end of their audit period ? whichever comes first, as required by Federal law. Person(s) Responsible: Rebecca Gage, CFO Timing for Implementation: Implement immediately. Submit within the same day of auditors notice for FY2023. Check and revise policy and procedures, if necessary, within 90 days.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $3.70M
93.568 Low-Income Home Energy Assistance $1.42M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $1.37M
93.569 Community Services Block Grant $208,065
10.565 Commodity Supplemental Food Program $138,084
10.558 Child and Adult Care Food Program $128,088
10.443 Outreach and Assistance for Socially Disadvantaged and Veteran Farmers and Ranchers $100,319
81.042 Weatherization Assistance for Low-Income Persons $48,814
93.558 Temporary Assistance for Needy Families $48,018
93.778 Medical Assistance Program $35,271
21.026 Homeowner Assistance Fund $16,165
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $12,768
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $170