Finding 3518 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-12-06

AI Summary

  • Core Issue: The Agency submitted the December 31, 2022 data collection form late, repeating a previous finding.
  • Impacted Requirements: This violates 2 CFR Part 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Implement new systems to ensure audits are completed and submitted on time.

Finding Text

Finding Number: 2022-002 Data Collection Form Late Submission Repeat Finding: Yes Questioned Costs: None Funding Agency: Department of Health and Human Services Title: Low Income Housing Energy Assistance Program and Head Start AL Numbers: 93.568 & 93.600 Award Year: Low Income Housing Energy Assistance Program: 10/1/22 - 6/30/23, 7/1/21 - 9/30/22 Head Start: 07/01/21 - 06/30/22, 07/01/22 - 06/30/23 Condition - The Agency did not submit the December 31, 2022 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. This is a repeat of finding 2021-001 that was reported in the December 31, 2021 audit report. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Agency's December 31, 2022 audit was not completed prior to the due date. Effect - The Agency was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations - We recommend the Agency implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3517 2022-002
    Significant Deficiency Repeat
  • 3519 2022-002
    Significant Deficiency Repeat
  • 3520 2022-002
    Significant Deficiency Repeat
  • 3521 2022-002
    Significant Deficiency Repeat
  • 3522 2022-002
    Significant Deficiency Repeat
  • 3523 2022-002
    Significant Deficiency Repeat
  • 579959 2022-002
    Significant Deficiency Repeat
  • 579960 2022-002
    Significant Deficiency Repeat
  • 579961 2022-002
    Significant Deficiency Repeat
  • 579962 2022-002
    Significant Deficiency Repeat
  • 579963 2022-002
    Significant Deficiency Repeat
  • 579964 2022-002
    Significant Deficiency Repeat
  • 579965 2022-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.51M
93.499 Low Income Household Water Assistance Program $315,377
93.569 Community Services Block Grant $173,101
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $138,004
21.023 Emergency Rental Assistance Program $67,735
81.042 Weatherization Assistance for Low-Income Persons $63,908
93.568 Low-Income Home Energy Assistance $23,920
10.558 Child and Adult Care Food Program $2,782