Finding 38583 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-04-26

AI Summary

  • Issue: The Organization failed to submit the required data collection form and reporting package for 2021 on time.
  • Impacted Requirements: Submission must occur within 30 days of the auditor's report or 9 months after the fiscal year ends.
  • Recommended Follow-Up: Develop a formal process to ensure timely tracking and filing of the data collection form and reporting package.

Finding Text

2022-001: Community Development Financial Institutions Fund ? Assistance Listing No. 21.020 and Capital Magnet ? Assistance Listing No. 21.011, 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 Organization 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 Organization 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 VCC Social Enterprises Inc. and Subsidiaries 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 ending 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 Capital Magnet Assistance Listing No. 21.011. Recommendation: We recommend that the Organization develop a process to track the filing of the data collection form and reporting package. Action Taken: The Financial Reporting Manager and Executive Director of Finance will add tracking of the data collection form and reporting package to their formal task lists to ensure filing is complete and timely. Name of Contact Person: Ashley Coleman, Executive Director of Finance Signature of Contact Person: ______________________________________

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.011 Capital Magnet Fund $1.35M
21.020 Community Development Financial Institutions Program $625,000
21.021 Bank Enterprise Award Program $170,699
59.037 Small Business Development Centers $159,095
21.024 Community Development Financial Institutions Rapid Response Program (cdfi Rrp) $111,061
23.002 Appalachian Area Development $105,632