FAC Explorer

Finding 30279 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-25
Audit: 31162
Organization: Ouachita Enrichment Centers, Inc. (AR)
Auditor: Little Shaneyfelt Marshall & CO

AI Summary

  • Core Issue: The Organization failed to file required RD Forms 442-2 and 442-3.
  • Impacted Requirements: Noncompliance with USDA Rural Development program requirements.
  • Recommended Follow-Up: The Organization must promptly file RD Forms 442-2 and 442-3 to ensure compliance.

Finding Text

Criteria: The Organization must file Rural Development (RD) Forms 442-2 and 442-3 as stated in the program compliance requirements.Condition: The Organization has not filed RD Forms 442-2 and 442-3. Context: During the performance of dual-purpose testing of compliance and controls over compliance, it was determined that the Organization had not met the requirement to file RD Forms 442-2 and 442-3. Effect: The filing of RD Forms 442-2 and 442-3 with USDA Rural Development is a stated compliance requirement; this would have the effect of program noncompliance. Cause: The Organization received a loan from USDA Rural Development and management was not aware of the compliance requirement. Recommendation: The Organization should file RD Forms 442-2 and 442-3.

Corrective Action Plan

Finding 2022-002: Management indicated they would review the compliance requirements and hold annual training to stay abreast of any changes to the compliance requirements. Management will submit RD Forms 442- 2 and 442-3 to USDA Rural Development and strengthen controls to ensure that these forms are submitted in a timely manner.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 30278 2022-001
    Significant Deficiency
  • 30280 2022-003
    Significant Deficiency
  • 606720 2022-001
    Significant Deficiency
  • 606721 2022-002
    Significant Deficiency
  • 606722 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.766 Community Facilities Loans and Grants $1.23M
10.558 Child and Adult Care Food Program $113,276
93.658 Provider Relief Fund $76,932
93.658 Child Care and Development Block Grant - America Rescue Plan Act - Child Care Stabilization-Covid 19 $25,000
10.558 Child and Adult Care Food Program Emergency Costs-Covid-19 $21,857
93.575 Child Care and Development Block Grant Emergency Food Assistance Program Covid 19 $18,500
93.498 Social Services Block Grant $14,142
93.575 Child Care and Development Block Grant - Covid Funds $1,250
93.667 Foster Care - Title IV E $1,182
93.575 Child Care and Development Block Grant $122