FAC Explorer

Finding 370813 (2021-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-02-27
Audit: 292503
Organization: Dallas County System of Services, Inc. (AL)
Auditor: Edwards and Wilkinson Cpa's

AI Summary

  • Core Issue: The Organization missed the deadline for filing the single audit reporting package and annual audited financial statements.
  • Impacted Requirements: This violates the submission timeline outlined in 2 CFR 200.512, which mandates filing within nine months after the year-end.
  • Recommended Follow-Up: The Organization should enhance its financial reporting processes to ensure timely compliance moving forward.

Finding Text

Type of Finding: Significant weakness in internal control over financials reporting, other matters Condition: The Organization did not file the single audit reporting package within 9 months after the year end. In addition, the Organization did not file annual audited financial statements within the required timeframe, including extensions, 2 CFR 200.512 Criteria: Based on the requirement in 2 CFR 200.512, report submission, the Organization is required to submit single audit reporting package within nine months after the Organization’s year end. Context: The Organization was unaware of the requirements for filing single audit reporting package within 9 months of the Organization’s year end being the first year they were required to have a Single Audit. Cause: Co-vid created a delay in having their annual audit in a timely matter due for both the Organization and the Auditor. Recommendation: We recommend that the organization improve the process for timely financial reporting Planned Corrective Action The organization agrees with the findings and is making every effort to catchup the time of completion of the Data collection form and the audit to be in compliance with financial reporting and single audit requirements.

Corrective Action Plan

Description of Finding: Significant weakness in internal control over financials reporting, other matters. A single audit was not filed within 9 months after the year end. In addition, an annual audited financial statement was not filed within the required timeframe, including extensions, 2 CFR 200.512. Statement of Concurrence or Nonconcurrence: As a part of the recovery from the pandemic, new programs were added to the DCSOS menu of services. In 2021 it included a new federally funded program which brought the collective total of federal funds to over the $750,000 threshold. Due to covid setbacks in preparing the annual audit, management was unaware of the requirements of a single audit. Therefore, DCSOS agrees with the audit finding. Corrective Action: The DCSOS has hired additional staff in the finance office and prepared a plan to ensure the filing of the 2022- and 2023-year end statements will be prepared and filed prior to the September 30th, 2024 deadline. With a new work plan in place, subsequent year filings for single audits will comply with the single audit filing deadlines. Proposed Completion Date: Immediately Person Responsible for Corrective Action: Financial Officer

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 370814 2021-002
    Significant Deficiency
  • 370815 2021-003
    Significant Deficiency
  • 370816 2021-004
    Significant Deficiency
  • 370817 2021-001
    Significant Deficiency
  • 370818 2021-002
    Significant Deficiency
  • 370819 2021-003
    Significant Deficiency
  • 370820 2021-004
    Significant Deficiency
  • 370821 2021-001
    Significant Deficiency
  • 370822 2021-002
    Significant Deficiency
  • 370823 2021-003
    Significant Deficiency
  • 370824 2021-004
    Significant Deficiency
  • 370825 2021-001
    Significant Deficiency
  • 370826 2021-002
    Significant Deficiency
  • 370827 2021-003
    Significant Deficiency
  • 370828 2021-004
    Significant Deficiency
  • 370829 2021-001
    Significant Deficiency
  • 370830 2021-002
    Significant Deficiency
  • 370831 2021-003
    Significant Deficiency
  • 370832 2021-004
    Significant Deficiency
  • 370833 2021-001
    Significant Deficiency
  • 370834 2021-002
    Significant Deficiency
  • 370835 2021-003
    Significant Deficiency
  • 370836 2021-004
    Significant Deficiency
  • 370837 2021-001
    Significant Deficiency
  • 370838 2021-002
    Significant Deficiency
  • 370839 2021-003
    Significant Deficiency
  • 370840 2021-004
    Significant Deficiency
  • 370841 2021-001
    Significant Deficiency
  • 370842 2021-002
    Significant Deficiency
  • 370843 2021-003
    Significant Deficiency
  • 370844 2021-004
    Significant Deficiency
  • 370845 2021-001
    Significant Deficiency
  • 370846 2021-002
    Significant Deficiency
  • 370847 2021-003
    Significant Deficiency
  • 370848 2021-004
    Significant Deficiency
  • 947255 2021-001
    Significant Deficiency
  • 947256 2021-002
    Significant Deficiency
  • 947257 2021-003
    Significant Deficiency
  • 947258 2021-004
    Significant Deficiency
  • 947259 2021-001
    Significant Deficiency
  • 947260 2021-002
    Significant Deficiency
  • 947261 2021-003
    Significant Deficiency
  • 947262 2021-004
    Significant Deficiency
  • 947263 2021-001
    Significant Deficiency
  • 947264 2021-002
    Significant Deficiency
  • 947265 2021-003
    Significant Deficiency
  • 947266 2021-004
    Significant Deficiency
  • 947267 2021-001
    Significant Deficiency
  • 947268 2021-002
    Significant Deficiency
  • 947269 2021-003
    Significant Deficiency
  • 947270 2021-004
    Significant Deficiency
  • 947271 2021-001
    Significant Deficiency
  • 947272 2021-002
    Significant Deficiency
  • 947273 2021-003
    Significant Deficiency
  • 947274 2021-004
    Significant Deficiency
  • 947275 2021-001
    Significant Deficiency
  • 947276 2021-002
    Significant Deficiency
  • 947277 2021-003
    Significant Deficiency
  • 947278 2021-004
    Significant Deficiency
  • 947279 2021-001
    Significant Deficiency
  • 947280 2021-002
    Significant Deficiency
  • 947281 2021-003
    Significant Deficiency
  • 947282 2021-004
    Significant Deficiency
  • 947283 2021-001
    Significant Deficiency
  • 947284 2021-002
    Significant Deficiency
  • 947285 2021-003
    Significant Deficiency
  • 947286 2021-004
    Significant Deficiency
  • 947287 2021-001
    Significant Deficiency
  • 947288 2021-002
    Significant Deficiency
  • 947289 2021-003
    Significant Deficiency
  • 947290 2021-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
17.259 Wia Youth Activities $205,225
17.258 Wia Adult Program $122,083
93.276 Drug-Free Communities Support Program Grants $121,715
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $70,005
93.788 Opioid Str $46,453
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $35,622
93.558 Temporary Assistance for Needy Families $31,365