FAC Explorer

Finding 382374 (2021-008)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-03-20
Audit: 296079
Organization: Children's Home of Kingston (NY)
Auditor: Mengel Metzger Barr & CO LLP

AI Summary

  • Core Issue: The Agency missed the deadline to submit its Single Audit to the Federal Audit Clearinghouse by March 30, 2022.
  • Impacted Requirements: Compliance with federal submission timelines is crucial for monitoring federal program progress and fund usage.
  • Recommended Follow-Up: Establish stronger internal controls and conduct regular reviews to ensure timely completion and submission of audits.

Finding Text

2021-008 Submission to the Federal Audit Clearinghouse; Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services.; Criteria: Single Audits are required to be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report or 9 months after the end of the audit period. For the year ended June 30, 2021, the due date for submission was March 30, 2022.; Condition: The Agency did not submit its Single Audit to the Federal Audit Clearinghouse by March 30, 2022.; Questioned Costs: None; Cause: Due to significant turnover, the Agency was unable to submit the Single Audit to the Federal Audit Clearinghouse in a timely manner.; Effect: The Federal Audit Clearinghouse relies on such submissions to monitor the progress of the program and the use of the federal funds.; Perspective Information: Compliance with filing requirements is reviewed as part of the audit procedures.; Repeat Finding: Yes; Recommendation: The Agency should establish and implement internal controls over financial reporting sufficient to ensure Single Audits are completed and submitted timely.; Views of the Responsible Officials and Planned Corrective Actions: The Board of Directors will request a review of Financial Audits, annually. This will ensure Single Audits are completed and submitted in a timely manner. The Chief Executive Officer [CEO, Executive Director] will meet with the Controller weekly to ensure timely financial reporting. Reports will be provided to the board of Directors monthly.

Corrective Action Plan

2021-008 – Submission to Federal Audit Clearinghouse; Beginning March 2024, the Agency will establish and implement internal controls over financial reporting sufficient to ensure Single Audits are completed and submitted in a timely manner. The Board of Directors will request a review of Financial Audits annually. This will ensure Single Audits are completed and submitted in a timely manner. The Chief Executive Officer [CEO, Executive Director], Marianne Gribbon will meet with the Controller (Jarri Melton) weekly to ensure timely financial reporting. Reports will be provided to the board of Directors monthly. The Agency plans to adhere to the following timeline: •June 2024: completion of 21-22 (2022) audit •December 2024: completion of 22-23 (2023) audit •March 2025: completion of 23-24 (2024) audit •December 2025: completion of 24-25 (2025) audit Additionally, the Board of Directors will meet with the auditors during the December Board of Directors meeting to review the findings of the previous year’s audit (i.e., in December 2025, the auditors will review the 2024-2025 audit.) This will be a standing meeting between the Board of Directors and the auditors. Considering the significant delay in reporting, the Board of Directors will review the audit within one month of finalizing the audit. The timeline for outstanding audits is as follows: •21-22 (2022) audit will be reviewed no later than July 2024 •22-23 (2023) audit will be reviewed no later than January 2025 •23-24 (2024) audit will be reviewed no later than April 2025 •24-25 (2025) audit will be reviewed no later than January 2026 The Board is aware of the significant reporting delay. The CAP, presented here, will be shared with the Board during March 2024 to ensure compliance and timely reporting.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 382370 2021-006
    Significant Deficiency Repeat
  • 382371 2021-006
    Significant Deficiency Repeat
  • 382372 2021-007
    Significant Deficiency Repeat
  • 382373 2021-007
    Significant Deficiency Repeat
  • 382375 2021-008
    Significant Deficiency Repeat
  • 382376 2021-009
    Material Weakness Repeat
  • 382377 2021-009
    Material Weakness Repeat
  • 958812 2021-006
    Significant Deficiency Repeat
  • 958813 2021-006
    Significant Deficiency Repeat
  • 958814 2021-007
    Significant Deficiency Repeat
  • 958815 2021-007
    Significant Deficiency Repeat
  • 958816 2021-008
    Significant Deficiency Repeat
  • 958817 2021-008
    Significant Deficiency Repeat
  • 958818 2021-009
    Material Weakness Repeat
  • 958819 2021-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Alien Children Program $1.03M
10.555 National School Lunch Program $13,778
10.553 School Breakfast Program $6,992