Finding 1241653 (2025-005)

Finding: Federal Agency: Pass-through Agency: Federal Program Title: Assistance Listing Number: Compliance Requirement: Type of Finding: Responsible Official: Prior year finding: Criteria: 2025-005 U.S. Department of Agriculture N/A WIC Farmers’ Market Nutrition Program / Senior Farmers’ Market Nutrition Program 10.572 / 10.576 Reporting Significant Deficiency Finance Director 2024 - 001 2 CFR Part 200.512 – Report Submission establishes that the audit must be completed, and the data collection form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Data Collection Form and related reporting package for the fiscal year ended June 30, 2024, were not submitted to the Federal Audit Clearinghouse within the timeframe required by 2 CFR Part 200.512. This matter represents a repeat finding from the prior year. Effect AEDA is not in compliance with the reporting requirements set forth by federal regulations, which could affect AEDA’s continued eligibility for or administration of federal awards. Cause AEDA did not have sufficiently effective procedures to timely close and reconcile its accounting records and provide the information necessary to complete the Single Audit reporting package within the required timeframe. Recommendation We recommend that AEDA establish a formal Single Audit reporting calendar and designate responsible personnel to coordinate the audit process before year-end. Management should establish deadlines for closing the accounting records, completing subsidiary ledgers and reconciliations, preparing the Schedule of Expenditures of Federal Awards and supporting schedules, responding to auditor requests, and reviewing and submitting the Data Collection Form and reporting package within the federal deadline. Questioned Costs None Management’s Response Refer to Grantee’s Corrective Action Plan.