FAC Explorer

Finding 3888 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-12-11
Audit: 6148
Organization: Central Valley Opportunity Center, Inc. (CA)
Auditor: Hudson Henderson & Company INC

AI Summary

  • Core Issue: The audit report and reporting package were submitted late, missing the June 30, 2023 deadline.
  • Impacted Requirements: This finding violates Section 200.512 of Uniform Guidance, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Implement financial closing procedures to ensure audits are prepared and submitted on time each year.

Finding Text

Reference: 2022-001 Type of Finding: Material Weakness Category of Finding: Reporting Federal Program Title(s) & CFDA Number(s): 81.042 – Weatherization Assistance for Low Income Persons; 93.568 – Low-Income Home Energy Assistance Program Federal Agency: United States Department of Energy; United States Department of Health and Human Services Passed-Through: California State Department of Community Services and Development Award Number: N/A Award Year: Fiscal Year 2021/22 Criteria: Section 200.512 of Uniform Guidance requires that the audit be completed, and the data collection form and reporting package by submitted within the earlier of 30 calendar days after receipt of the auditors’ reports, or nine months after the end of the audit period. Condition: The current audit report and reporting package was due to be completed and submitted by June 30, 2023. The completion of the audit and submission of the reporting package was not completed within the required submission timeline. Cause: Audit files were turned in completed on 6/30/2023 but were not submitted early enough to allow time for the auditors’ review and submission prior to the submission deadline. Effect: The audit and reporting package are considered late and will be submitted after the submission timeline. Questioned Costs: None. Recommendation: We recommend the Agency implement financial closing procedures that include a single audit performance and ensure the timely submission of both the data collection form and the reporting package. Management Response: The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.

Corrective Action Plan

The Agency understands that although the requested reports were submitted to the auditor on 6/30/2023 for the 2022 fiscal year, the requested reports were not provided to the auditor early enough to allow time for review, preparation, and submission by the auditor. The Agency will endeavor to provide all schedules, reports, exhibits and supporting documents to the auditor at least thirty (30) days prior to the 6/30 deadline.

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 3889 2022-001
    Material Weakness
  • 3890 2022-001
    Material Weakness
  • 3891 2022-001
    Material Weakness
  • 3892 2022-001
    Material Weakness
  • 3893 2022-001
    Material Weakness
  • 3894 2022-001
    Material Weakness
  • 3895 2022-001
    Material Weakness
  • 3896 2022-001
    Material Weakness
  • 3897 2022-001
    Material Weakness
  • 3898 2022-001
    Material Weakness
  • 3899 2022-001
    Material Weakness
  • 3900 2022-001
    Material Weakness
  • 3901 2022-001
    Material Weakness
  • 580330 2022-001
    Material Weakness
  • 580331 2022-001
    Material Weakness
  • 580332 2022-001
    Material Weakness
  • 580333 2022-001
    Material Weakness
  • 580334 2022-001
    Material Weakness
  • 580335 2022-001
    Material Weakness
  • 580336 2022-001
    Material Weakness
  • 580337 2022-001
    Material Weakness
  • 580338 2022-001
    Material Weakness
  • 580339 2022-001
    Material Weakness
  • 580340 2022-001
    Material Weakness
  • 580341 2022-001
    Material Weakness
  • 580342 2022-001
    Material Weakness
  • 580343 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.569 Community Services Block Grant $367,501
84.141 Migrant Education_high School Equivalency Program $107,263
93.558 Temporary Assistance for Needy Families $65,431
17.264 National Farmworker Jobs Program $52,085
81.042 Weatherization Assistance for Low-Income Persons $34,884
17.278 Wia Dislocated Worker Formula Grants $33,678
21.023 Emergency Rental Assistance Program $31,999
17.270 Reintegration of Ex-Offenders $25,000
93.568 Low-Income Home Energy Assistance $24,263
17.277 Workforce Investment Act (wia) National Emergency Grants $1,347