Finding 38904 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-07-25

AI Summary

  • Core Issue: CSC did not submit its audited financial statements to the Federal Audit Clearinghouse within the required nine-month timeframe.
  • Impacted Requirements: This finding violates 2 CFR 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: CSC should improve audit completion processes to ensure compliance with federal submission deadlines in the future.

Finding Text

Section III: Federal Award Findings and Questioned Costs Finding Number: 2022-001 Prior Year Finding Number: N/A Compliance Requirement: Data Collection Reporting Package Program: CSLRF and SSBG CFDA #: 21.027/93.667 Award #: Award Year: 10/01/2021-09/30/2022 Criteria: 2 CFR 200.512 requires that an entity?s single audit is to be submitted the earlier of thirty days after the receipt of the auditor?s report or nine months after the end of the audit period to the Federal Audit Clearinghouse (FAC). Condition: CSC?s audited financial statements for the September 30, 2022, year-end were not submitted to the Federal Audit Clearing House within the stipulated nine months after year-end. Questioned Costs: $-0- Context: This is a condition identified based on review of Uniform Guidance requirements. Effect: The project is not in compliance with reporting compliance of the Office of Management and Budget for non-profit, state and local government entities. Cause: There were transitions in financial personnel during and after year-end, which resulted in delays in the closing of the books and the report being submitted within the stipulated timeframe. Recommendation: We recommend that CSC work to have its audits completed more timely in the upcoming year to comply with federal guidelines for submission to the FAC.

Corrective Action Plan

CSC?s Management concurs with finding. See Section IV- Current Year Corrective Action Plan. 2022-001 Data Collection Reporting Package Name of Contact Person: Johnny Mammen Corrective Action: Effective July 17, 2023, the staffing of the finance team will be expanded to include a Senior Accountant under the supervision of the Director of Finance. CSC will close the books within the stipulated time and the audit will be completed in a timely manner to comply with federal guidelines for submission to the FAC. Proposed Completion Date: July 17, 2023

Categories

Reporting

Other Findings in this Audit

  • 38905 2022-002
    Material Weakness
  • 38906 2022-001
    Significant Deficiency
  • 38907 2022-002
    Material Weakness
  • 615346 2022-001
    Significant Deficiency
  • 615347 2022-002
    Material Weakness
  • 615348 2022-001
    Significant Deficiency
  • 615349 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.667 Social Services Block Grant $673,121
16.318 Children Exposed to Violence $251,686
21.027 Coronavirus State and Local Fiscal Recovery Funds $212,866
93.569 Community Services Block Grant $113,685
16.123 Community-Based Violence Prevention Program $81,281
84.425 Education Stabilization Fund $51,627
93.590 Community-Based Child Abuse Prevention Grants $50,000