Finding 33792 (2022-003)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 34716
Organization: Howard Area Community Center (IL)
Auditor: Pkf Mueller

AI Summary

  • Core Issue: Monthly financial reports for grant 16.575 were not submitted on time for the year ending June 30, 2022.
  • Impacted Requirements: Timely reporting is crucial for grantor oversight; delays could lead to payment withholding.
  • Recommended Follow-Up: Submit all overdue reports immediately and implement controls to ensure future compliance with reporting deadlines.

Finding Text

FINDING 2022-003 - LATE FINANCIAL REPORTING AND LIMITED CONTROLS OVER TIMELY REPORTING - CRIME VICTIMS ASSISTANCE, FEDERAL ASSISTANCE LISTING NUMBER 16.575 Criteria: The grant agreement specifies for Federal Assistance Listing Number 16.575 that monthly financial reports are to be submitted to the grantor no later than 15 days after each month-end. Condition: For the project year ended June 30, 2022, none of the monthly reports were submitted to the grantor timely. Questioned Costs: None. Effect: Delayed reporting affects the grantor?s ability to exercise effective grantee oversight and could result in grantor's withholding of payments and other adverse actions. Cause: Lack of proper management oversight and other controls over compliance with the reporting requirements. Recommendation: Management should communicate periodically with the federal agency and design and implement effective controls to ensure timely submission of future reports. Also, all past due reports should be submitted to the grantor as soon as possible. Management's Response: The Organization terminated our professional relationship with our financial services provider in FY23, Quatrro BSS. We established a financial services contract with Metropolitan Family Services (MFS) that began July 1, 2022. MFS has not had any late submission findings in the past ten years of audits. We have created a calendar with all necessary reporting deadlines for all funding agencies. The calendar is reviewed by the finance team, the executive team, and a government contracts and grants manager to ensure accurately recorded deadlines are reflected. The Director of Budgets reviews monthly deadlines and ensures timely submission of reports.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 33791 2022-003
    Material Weakness
  • 33793 2022-002
    Material Weakness Repeat
  • 33794 2022-004
    Material Weakness Repeat
  • 33795 2022-005
    Material Weakness
  • 33796 2022-002
    Material Weakness Repeat
  • 33797 2022-004
    Material Weakness Repeat
  • 33798 2022-005
    Material Weakness
  • 610233 2022-003
    Material Weakness
  • 610234 2022-003
    Material Weakness
  • 610235 2022-002
    Material Weakness Repeat
  • 610236 2022-004
    Material Weakness Repeat
  • 610237 2022-005
    Material Weakness
  • 610238 2022-002
    Material Weakness Repeat
  • 610239 2022-004
    Material Weakness Repeat
  • 610240 2022-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $301,202
14.218 Community Development Block Grants/entitlement Grants $254,313
16.575 Crime Victim Assistance $142,156
84.002 Adult Education - Basic Grants to States $136,849
10.558 Child and Adult Care Food Program $125,823
93.600 Head Start $83,063
93.667 Social Services Block Grant $79,949
93.917 Hiv Care Formula Grants $64,750
16.726 Juvenile Mentoring Program $41,960
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $37,251
21.019 Coronavirus Relief Fund $27,210
93.569 Community Services Block Grant $16,632
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $12,501
21.027 Coronavirus State and Local Fiscal Recovery Funds $5,637
93.558 Temporary Assistance for Needy Families $1,344
97.024 Emergency Food and Shelter National Board Program $1,290