FAC Explorer

Finding 23876 (2022-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-21
Audit: 18508
Organization: Jewish Family Service Association of Cleveland Ohio (OH)
Auditor: Rsm US LLP

AI Summary

  • Core Issue: The data collection form for the year ended June 30, 2021, was not submitted on time to the Federal Audit Clearinghouse.
  • Impacted Requirements: This delay violates the requirement to submit within 30 days of receiving auditor reports or 9 months post-audit period.
  • Recommended Follow-Up: Implement policies and procedures to ensure timely submission of the data collection form and reporting package.

Finding Text

Finding 2022-002 Federal Programs: All Criteria: The auditee must electronically submit to the Federal Audit Clearinghouse (FAC) the data collection form and the reporting package, including the auditor?s reports. After the data collection form is completed and the reporting package is uploaded by the auditee to the FAC website, certification by the auditee and a signature by the auditor on the auditor statement completes the submission. The auditee must submit the data collection form and the reporting package within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Condition: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Cause: Policies and procedures were not implemented to ensure that the data collection form was completed timely. Effect: Lack of timely submission in the data collection form results in noncompliance with the Uniform Guidance requirements. Questioned Cost: Not applicable Context: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Recommendations: We recommend that policies and procedures be implemented to ensure that the data collection form and the related reporting package be submitted in a timely manner. View of Responsible Officials: Management concurs with this recommendation. See page 43 for Corrective Action Plan.

Corrective Action Plan

Identifying Number: Finding No. 2022-002 Finding: The data collection form related to the year ended June 30, 2021, was not submitted to the FAC within the earlier of 30 days after the receipt of the auditor?s reports or 9 months after the end of the audit period. Corrective Action Taken or Planned: To ensure that the data collection form is submitted timely in the future, the following procedures will be followed: ? The deadline date for filing will be communicated to the Director of Performance Improvements & Outcomes (Compliance Officer) for addition to the calendar for organization compliance deadlines ? The deadline date for filing will be communicated to the Executive Assistant to the CEO and CFO to be recorded on the calendar of both. ? The deadline date will be communicated to the Controller for tracking with other accounting deadlines. ? The Controller or staff assigned by controller will upload the single audit to the Federal Audit Clearinghouse site prior to the deadline. The CFO will review the upload and certify the upload. Once the auditor certifies the single audit upload on the Federal Audit Clearinghouse site, the CFO will submit the single audit. ? Once the single audit is accepted by the Federal Audit Clearinghouse, the CFO will forward the notification to the Compliance Officer, CEO, Executive Assistant and Controller. Name of contact person and title: William Bode, Controller Anticipated completion date: Immediately

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 23877 2022-003
    Material Weakness
  • 23878 2022-005
    Material Weakness
  • 23879 2022-004
    Significant Deficiency
  • 23880 2022-002
    Material Weakness
  • 23881 2022-002
    Material Weakness
  • 23882 2022-002
    Material Weakness
  • 23883 2022-002
    Material Weakness
  • 23884 2022-002
    Material Weakness
  • 23885 2022-002
    Material Weakness
  • 23886 2022-002
    Material Weakness
  • 23887 2022-002
    Material Weakness
  • 23888 2022-002
    Material Weakness
  • 23889 2022-002
    Material Weakness
  • 23890 2022-002
    Material Weakness
  • 23891 2022-002
    Material Weakness
  • 23892 2022-002
    Material Weakness
  • 23893 2022-002
    Material Weakness
  • 600318 2022-002
    Material Weakness
  • 600319 2022-003
    Material Weakness
  • 600320 2022-005
    Material Weakness
  • 600321 2022-004
    Significant Deficiency
  • 600322 2022-002
    Material Weakness
  • 600323 2022-002
    Material Weakness
  • 600324 2022-002
    Material Weakness
  • 600325 2022-002
    Material Weakness
  • 600326 2022-002
    Material Weakness
  • 600327 2022-002
    Material Weakness
  • 600328 2022-002
    Material Weakness
  • 600329 2022-002
    Material Weakness
  • 600330 2022-002
    Material Weakness
  • 600331 2022-002
    Material Weakness
  • 600332 2022-002
    Material Weakness
  • 600333 2022-002
    Material Weakness
  • 600334 2022-002
    Material Weakness
  • 600335 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Covid 19: Provider Relief Funds and American Rescue Plan (arp) Rural Distributions $361,134
93.470 Alzheimer's Disease Program Initiative (adpi) $313,103
21.019 Covid 19: Coronavirus Relief Fund $53,256
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $34,792
14.267 Continuum of Care Program $26,131
16.575 Crime Victim Assistance $24,230
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $18,967
16.588 Violence Against Women Formula Grants $17,447
16.738 Edward Byrne Memorial Justice Assistance Grant Program $11,364