FAC Explorer

Finding 33802 (2022-004)

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Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-21
Audit: 35487
Organization: Saugatuck Child Care Services Inc. (CT)
Auditor: Apicella Testa and Company

AI Summary

  • Core Issue: Audited financial statements for 8/31/2020 and 8/31/2021 were not submitted to the Federal Audit Clearinghouse.
  • Impacted Requirements: Compliance with the Code of Federal Regulations requiring timely filing of audited financial statements.
  • Recommended Follow-Up: Management should collaborate with the previous audit firm to ensure the 2020 and 2021 audits are filed promptly.

Finding Text

Finding Number 2022-004 ? Federal Grantor ? U.S. Department of Agriculture ? Pass-Through Grantor ? State of Connecticut Department of Education ? Federal Program Name ? Child and Adult Food Care Program ? CFDA Number ? 10.558 ? Finding Type ? Reportable Noncompliance under Uniform Guidance ? Criteria ? The Code of Federal Regulations require audited financial statements to be submitted to the Federal Audit Clearinghouse (FAC). ? Condition ? The audited financial statements for 8/31/2020 and 8/31/2021 have not been filed with the FAC. ? Cause ? The previous audit firm did not complete filing and management did not monitor or follow-up on this requirement. ? Effect ? Financial statements were not filed with the FAC as required. ? Questioned Costs ? Not Applicable ? Repeat Finding ? No ? Recommendation ? Management should work with the previous audit firm to get the 2020 and 2021 audits filed with the FAC. ? Views of Responsible Officials ? Management agrees with the finding. The previous auditor is in the process of filing the 2020 and 2021 financials with the FAC.

Corrective Action Plan

Finding Number 2022-004 ? Description ? The audited financial statements for 8/31/2020 and 8/31/2021 have not been filed with the FAC. ? Views of Responsible Officials and Planned Corrective Action ? We agree with the finding. The former CPA firm is in the process of filing the 2020 and 2021 financials with the FAC. Sandy and Kathy have registered with the FAC and will monitor their emails to confirm filings when completed. ? Names and Title of Responsible Official ? Sandy Seres, Executive Director and Kathy Sabitsky, Finance Manager. ? Anticipated Completion Date ? August 2023.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 33799 2022-001
    Material Weakness
  • 33800 2022-002
    Material Weakness
  • 33801 2022-003
    Significant Deficiency
  • 33803 2022-001
    Material Weakness
  • 33804 2022-002
    Material Weakness
  • 33805 2022-003
    Significant Deficiency
  • 33806 2022-004
    -
  • 33807 2022-001
    Material Weakness
  • 33808 2022-002
    Material Weakness
  • 33809 2022-003
    Significant Deficiency
  • 33810 2022-004
    -
  • 33811 2022-001
    Material Weakness
  • 33812 2022-002
    Material Weakness
  • 33813 2022-003
    Significant Deficiency
  • 33881 2022-004
    -
  • 610241 2022-001
    Material Weakness
  • 610242 2022-002
    Material Weakness
  • 610243 2022-003
    Significant Deficiency
  • 610244 2022-004
    -
  • 610245 2022-001
    Material Weakness
  • 610246 2022-002
    Material Weakness
  • 610247 2022-003
    Significant Deficiency
  • 610248 2022-004
    -
  • 610249 2022-001
    Material Weakness
  • 610250 2022-002
    Material Weakness
  • 610251 2022-003
    Significant Deficiency
  • 610252 2022-004
    -
  • 610253 2022-001
    Material Weakness
  • 610254 2022-002
    Material Weakness
  • 610255 2022-003
    Significant Deficiency
  • 610323 2022-004
    -

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $58,974
10.558 Child and Adult Care Food Program - Meals $52,326
10.558 Child and Adult Care Food Program - Admin $6,744