Finding 3766 (2022-001)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-12-08

AI Summary

  • Core Issue: The Organization did not submit the audit report or data collection form to the FAC on time for the year ended December 31, 2022.
  • Impacted Requirements: This failure violates the Uniform Guidance, which mandates submission within nine months after the fiscal year-end.
  • Recommended Follow-Up: Establish a clear reporting process and timeline to ensure timely submissions in the future.

Finding Text

2022-001 Late Submission of Federal Audit Clearinghouse (FAC) Data Collection For the year ended December 31, 2022, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, which ever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward.

Corrective Action Plan

1. Effective December 1, 2023, the President & CEO will implement a sound reporting process to ensure compliance with its reporting requirements. 2.As part of the reporting process, timelines and target dates will be implemented and additional communication within the CNC team will be established for all personnel to be aware of the deadlines and the importance of meeting the deadlines. The President & CEO and other department heads can monitor that the Organization is on pace to meet its various reporting deadlines including the submission of the Data Collection to the FAC website by the deadline established by the Uniform Guidance. It is anticipated that this additional oversight and communication can occur right away, but the deadlines for various information and reports required by the grantors occur monthly with the goal of submitting reports by the deadlines for 2023-2024 awards going forward. Management will need to monitor continuously to make sure that the Organization is making progress and meeting its reporting deadlines. Successful implementation would indicate that the Organization meets all its reporting deadlines going forward starting with the 2023-2024 awards and submitting its Data Collection and Audit Reporting Package nine months after year-end which would be September 30, 2024.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425V Covid-19 - Education Stabilization Fund $171,277
17.259 Wia Youth Activities $95,650
84.425R Covid-19 - Education Stabilization Fund $48,594
14.169 Housing Counseling Assistance Program $27,500