Finding 36001 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-15

AI Summary

  • Core Issue: The Company failed to submit the required data collection form and reporting package on time for 2021.
  • Impacted Requirements: This late filing violates federal requirements for timely submission to the Federal Audit Clearinghouse.
  • Recommended Follow-up: Develop and implement a tracking process to ensure timely filing of future data collection forms and reporting packages.

Finding Text

2022-001: Community Development Financial Institutions Fund ? Assistance Listing No. 21.020 and Community Development Financial Institutions Fund ? Rapid Response Program Assistance Listing No. 21.024, Late Filing of Prior Year Data Collection Form. Criteria and Condition: The data collection form and reporting package is required to be submitted to the Federal Audit Clearinghouse within 30 days after receipt of the auditor?s report or 9 months after the end of the fiscal year, whichever comes first. Context: The Company did not submit the data collection form and reporting package for 2021 within the required due dates.Cause: A formal process to track the filing of the data collection form and reporting package does not exist. Effect: By not filing the data collection form and reporting package by the due date, one of the federal award requirements was not met. Recommendation: We recommend that the Company develop a process to track the filing of the data collection form and reporting package. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding and have established a process to track the filing of the data collection form and reporting package.

Corrective Action Plan

U.S. Department of Treasury Appalachian Community Capital Corporation respectfully submits the following corrective action plan for the year ended December 31, 2022. Name and address of independent public accounting firm: Brown, Edwards & Company, L.L.P. 105 Arbor Drive, 3rd Floor Christiansburg, VA 24073 Audit Period: Year ended December 31, 2022 The findings from the December 31, 2022 schedule of findings and questioned costs are discussed below. The findings are numbers consistently with the numbers assigned in the schedule. Section A of the schedule, Summary of Audit Results, does not include findings and is not addressed. Findings ? Financial Statement Audit NONE Findings ? Federal Award Programs Audits U.S. Department of the Treasury 2022-001: Community Development Financial Institutions Fund ? Assistance Listing No. 21.020 and Community Development Financial Institutions Fund ? Rapid Response Program Assistance Listing No. 21.024 Recommendation: We recommend that the Company develop a process to track the filing of the data collection form and reporting package. Action Taken: ACC has instituted an alert system that will notify in advance its CEO, Chief Lending and Impact Officer, and SVP-Finance the due dates for submitting ACC?s single audit to the federal clearinghouse and to be in contact, if necessary, with ACC?s audit firm during the notification period. ACC is confident this process will prevent late filings in the future. Name of Contact Person: Donna Gambrell Signature of Contact Person: ___________________________________________

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.020 Community Development Financial Institutions Program $299,000
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $292,060
23.002 Appalachian Area Development $35,000
10.446 Rural Community Development Initiative $20,012