Finding 28250 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 31343
Organization: Chief Seattle Club (WA)

AI Summary

  • Core Issue: The Organization submitted two reports late for a federal contract, missing established deadlines.
  • Impacted Requirements: Federal contracts mandate timely submission of periodic reports to ensure funders have access to necessary information.
  • Recommended Follow-Up: Improve the tracking system for grant reporting deadlines to ensure timely submissions in the future.

Finding Text

See Schedule of Findings and Questioned Costs for chart/table Identification as a repeat finding: Not a repeat finding. Finding: The Organization was late in filing two reports required by one program contract. Criteria: Federal contracts identify periodic reporting requirement for reports due to funders. Sample Size and Population: From a population of 18 reports identified in the Club?s AL 21.027 contracts, 4 reports were selected for testing, 2 of which were submitted late. Condition and Context: The identified contract requires monthly reports to be submitted on the 10th of the following month and end of contract report be submitted by November 10, 2022. The two reports selected for testing were submitted after the deadline established in the contract. Effect: As a result of late submissions, federal funders did not have timely access to relevant information regarding the Organization?s transactions involving federal funds. Cause: The contract reporting process was not initiated until after the deadline. Recommendation: We recommend the Organization refine its system for tracking grant reporting deadlines in order to ensure that reporting deadlines are met timely in the future. Questioned Costs: None Management Response and Corrective Action Plan: See Corrective Action Plan. Contact Person: Marc Taylor, Director of Finance and Administration

Corrective Action Plan

We submitted two reports late resulting in this finding. The first late report, June 2022 Emergency Food and Shelter Program, due July 30th and submitted in August and the October ESFP report due November 30th and submitted in December. The reports were late because the program manager failed to timely provide the narrative portion to accounting. We will refine our company wide effort for tracking grant reporting timelines.

Categories

Reporting

Other Findings in this Audit

  • 28247 2022-002
    Material Weakness Repeat
  • 28248 2022-002
    Material Weakness Repeat
  • 28249 2022-002
    Material Weakness Repeat
  • 604689 2022-002
    Material Weakness Repeat
  • 604690 2022-002
    Material Weakness Repeat
  • 604691 2022-002
    Material Weakness Repeat
  • 604692 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.239 Home Investment Partnerships Program $2.33M
14.218 Community Development Block Grants/entitlement Grants $1.40M
14.231 Emergency Solutions Grant Program $179,151
97.024 Emergency Food and Shelter National Board Program $125,000
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $80,000
21.027 Coronavirus State and Local Fiscal Recovery Funds $50,000