FAC Explorer

Finding 1240512 (2025-001)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
-
Year
2025
Accepted
2026-10-15
Audit: 414971
Organization: Mississippi County Arkansas Economic Opportunity Commission, Inc. (AR)
Auditor: STAN PARKS CPA

AI Summary

  • Core Issue: The Commission faced significant challenges in early 2025, including personnel losses and software implementation, impacting the completion of the annual single audit.
  • Impacted Requirements: The delays affected the timely filing of required annual reports under the Uniform Audit Guidance criteria.
  • Recommended Follow-Up: Management plans to improve procedures to ensure all annual reports are filed on time in the future.

Finding Text

View of Responsible Officials and Planned Corrective Action(s): - The Commission’s management understands this finding is required under the rules of the Uniform Aduit Guidance criteria and accepts same. The Commission encountered the perfect storm in the early months of 2025 while starting preparations for the annual single audit. These events included significant unplanned (long-term experienced) personnel “losses” and shortages, while also implementing new software, as well as battling the challenges of program funding shortages created by the volatile government shutdown early in the year. Overcoming all of the obstacles occurring simultaneously, overcoming the man-power shortage to adequately complete the 2025 year-end single audit reporting package took more time. Management will enhance all procedures to ensure timely filing of all annual reports as required

Corrective Action Plan

View of Responsible Officials and Planned Corrective Action(s): - The Commission’s management understands this finding is required under the rules of the Uniform Aduit Guidance criteria and accepts same. The Commission encountered the perfect storm in the early months of 2025 while starting preparations for the annual single audit. These events included significant unplanned (long-term experienced) personnel “losses” and shortages, while also implementing new software, as well as battling the challenges of program funding shortages created by the volatile government shutdown early in the year. Overcoming all of the obstacles occurring simultaneously, overcoming the man-power shortage to adequately complete the 2025 year-end single audit reporting package took more time. Management will enhance all procedures to ensure timely filing of all annual reports as required

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $12.28M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $1.39M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $650,241
93.569 COMMUNITY SERVICES BLOCK GRANT $395,674
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $197,242
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $110,529
10.433 RURAL HOUSING PRESERVATION GRANTS $94,000
93.434 EVERY STUDENT SUCCEEDS ACT/PRESCHOOL DEVELOPMENT GRANTS $80,002
93.570 COMMUNITY SERVICES BLOCK GRANT DISCRETIONARY AWARDS $33,726
14.252 SECTION 4 CAPACITY BUILDING FOR COMMUNITY DEVELOPMENT AND AFFORDABLE HOUSING $11,800