Finding 24223 (2022-001)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-22

AI Summary

  • Core Issue: Dayspring failed to submit the Data Collection Form by the March 31, 2023 deadline, indicating a significant compliance deficiency.
  • Impacted Requirements: This noncompliance violates 2 CFR § 200.512, which mandates timely submission of audit reports and related documents.
  • Recommended Follow-Up: Dayspring should implement procedures for timely submissions and enhance training to prevent future disruptions due to management turnover.

Finding Text

Schedule of Current Year Findings and Questioned Costs For the Year Ended June 30, 2022 Finding 2022-001 Programs: All Type of Finding: Noncompliance and Significant Deficiency Compliance Requirement: Timely Submission of Reporting Package and Data Collection Form Repeat Finding: Yes Condition: The Data Collection Form for the year ended June 30, 2022 was due for submission to the Federal Audit Clearing House by March 31, 2023 and was not submitted by that date. Criteria: In accordance with 2 CFR ? 200.512, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Cause: Dayspring was not able to complete the audit and obtain the waiver timely enough to meet the deadline. Effect: Because of the late submission of the audit reports, the reporting package was not made available to users in a timely manner. Questioned Costs: None. Recommendation: We recommended that Dayspring develop procedures to ensure that future reporting packages are submitted within the earlier of 30 days after receipt of the auditor?s reports, or nine months after the end of the audit period. Finally, we also recommend that Dayspring ensure appropriate training, knowledge transfer, and succession planning within the organization to ensure that turnover in key management positions does not cause disruption to operations or financial reporting. Management?s Response and Corrective Action Plan Management agrees with the finding. See schedule of corrective action.

Corrective Action Plan

1. Develop and implement a schedule. Audit Commencement should be initiated by mid-september following the close of FY. 2. Conduct a weekly follow-up meeting to ensure that all internal and external documents are being produced and supplied to appropriate parties 3. Ensure that all internal personnel are given the knowledge and resources to mitigate the disruption that may come from any employee transition or turnover. 4. Conclude the audit by the end of December of the following end of the FY.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 24224 2022-001
    Significant Deficiency Repeat
  • 24225 2022-001
    Significant Deficiency Repeat
  • 24226 2022-001
    Significant Deficiency Repeat
  • 24227 2022-001
    Significant Deficiency Repeat
  • 600665 2022-001
    Significant Deficiency Repeat
  • 600666 2022-001
    Significant Deficiency Repeat
  • 600667 2022-001
    Significant Deficiency Repeat
  • 600668 2022-001
    Significant Deficiency Repeat
  • 600669 2022-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $5.10M
14.267 Continuum of Care Program $984,012
14.235 Supportive Housing Program $227,910
10.558 Child and Adult Care Food Program $180,735
16.575 Crime Victim Assistance $127,481