Finding 33936 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-28

AI Summary

  • Core Issue: The Partnership submitted its audited financial statements over 4 months late, violating federal deadlines.
  • Impacted Requirements: Required submission date was March 31, 2023; failure may lead to denial of future federal awards.
  • Recommended Follow-up: Collaborate with the external accounting firm to ensure timely submission of audits in the future.

Finding Text

Finding 2022-002 ? Significant Deficiency Assistance Listing: 93.591, Family Violence Prevention and Services/State Domestic Violence Coalitions Federal Grantor: U.S. Department of Health and Human Services Compliance Requirement: Other Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Criteria: The Partnership was required to submit its June 30, 2022 audited financial statements and single audit reporting package to the federal audit clearinghouse no later than March 31, 2023, 9 months after the fiscal year-end (2 Code of Federal Regulations ?200.512(a)). Effect: Federal awarding agencies may deny the Partnership future federal awards or subject the Partnership to additional monitoring requirements. Cause: The Partnership was not able to complete its single audit by the reporting deadline due to staff turnover and a reorganization that was in progress shortly after year-end when the Partnership normally completes its financial statement audit and single audit. Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Management?s Response: Management?s response to the finding is discussed in the attached Corrective Action Plan.

Corrective Action Plan

Federal Grantor: U.S. Department of Health and Human Services, Family Violence Prevention and Services/State Domestic Violence Coalitions, State Coalition Technical Assistance and Training Program, Director Program, Federal Assistance List Number 93.591 Condition: The Partnership submitted its audited financial statements and single audit report to the federal clearinghouse in August 2023, more than 4 months after it was due. Auditor Recommendation: The Partnership should work with its external accounting firm so that it can submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Partnership Contact Person Responsible for the Corrective Action: Aleese Moore-Orbih, Executive Director Management Response and Corrective Action Plan: The Partnership concurs with the finding and recommendation. We have begun the process of increasing the capacity of our finance department to include an Associate Director, who, like the Senior Director, will be familiar with Uniform Guidance and nonprofit grants management and accounting. They will work in collaboration with our accounting consultants to submit its audited financial statements and single audit no later than the statutory reporting deadline. The target date for hiring is September 1, 2023.

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 33937 2022-003
    Significant Deficiency
  • 33938 2022-004
    Significant Deficiency
  • 610378 2022-002
    Significant Deficiency
  • 610379 2022-003
    Significant Deficiency
  • 610380 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $644,227
93.136 Injury Prevention and Control Research and State and Community Based Programs $387,039
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $140,290
16.556 State Domestic Violence and Sexual Assault Coalitions $88,711
16.588 Violence Against Women Formula Grants $48,596
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $37,924