FAC Explorer

Finding 387334 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-03-28
Audit: 299528
Organization: Directorio Democratico Cubano, Inc. (FL)
Auditor: Abella Garcia Guell & CO LLP

AI Summary

  • Answer: The Organization needs to create internal controls for timely submission of audit documents.
  • Trend: Consistent delays in submitting the annual audit package and data collection form have been noted.
  • List: Implement policies and procedures to ensure ongoing compliance with submission deadlines.

Finding Text

Recommendation: We recommend that the Organization establish internal control policies and procedures to allow for the timely submission of its annual audit package and data collection form to the federal audit clearinghouse on an ongoing basis.

Corrective Action Plan

For the future audits, an audit coordinator has been instituted to monitor the progress of the audit performance. For the 2023 audit, management and the audit firm have made a commitment to begin the audit promptly after May 15th and to conclude the entire process, including the issuance of the audit package, on or before September 20th, 2024.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 387333 2022-001
    Significant Deficiency
  • 387335 2022-002
    Significant Deficiency
  • 387336 2022-002
    Significant Deficiency
  • 387337 2022-002
    Significant Deficiency
  • 387338 2022-002
    Significant Deficiency
  • 963775 2022-001
    Significant Deficiency
  • 963776 2022-002
    Significant Deficiency
  • 963777 2022-002
    Significant Deficiency
  • 963778 2022-002
    Significant Deficiency
  • 963779 2022-002
    Significant Deficiency
  • 963780 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.001 Usaid Foreign Assistance for Programs Overseas $62,691
19.345 International Programs to Support Democracy, Human Rights and Labor $54,840