Finding 389293 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-03-29
Audit: 300302
Auditor: Bdo USA PC

AI Summary

  • Core Issue: The reporting package and data collection form for the year ended December 31, 2022, were not submitted by the September 30, 2023 deadline.
  • Impacted Requirements: Compliance with 2 CFR Section 200.512(a) regarding timely submission of audit reports and data collection forms.
  • Recommended Follow-Up: Enhance tracking and monitoring of reporting requirements to ensure timely electronic filing with the Federal Audit Clearinghouse.

Finding Text

2022-002 Submission of Data Collection Form Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 through June 30, 2022, October 1, 2018 through December 31, 2022, October 1, 2021 to September 30, 2024 Criteria - In accordance with 2 CFR Section 200.512(a) Report Submission - General, the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition - The reporting package and data collection form for the year ended December 31, 2022 was not filed by the deadline of September 30, 2023 to the Federal Audit Clearinghouse. Cause- Due to turnover and reduction in staff, additional time was required to comply fully with reporting on, and audit of, compliance requirements of the federal award programs. Effect - The reporting package and data collection form for the year ended December 31, 2022, was not submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs - None Context - The reporting package and data collection form for the year ended December 31, 2022 will be submitted to the Federal Audit Clearinghouse after the due date of September 30, 2023. Repeat Finding - This is not a repeat finding. Recommendation - We recommend the Fund continue to refine policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically filed with the Federal Audit Clearinghouse within the applicable deadline. View of Responsible Officials - Management agrees with the Federal award finding identified in the audit. The Fund’s response to this finding is described in the accompanying management’s corrective action plan.

Corrective Action Plan

Year Ended December 31, 2022 Contact – Randy Willard, New Director of Finance Telephone Number – (410)-733-9113 Completion Date – First Quarter of 2024 Information on Federal Program(s) U.S. Department of State Name of Program: Program to End Modern Slavery Assistance Listing Number: 19.019 Grant Award Number: S-SJTIP-17-CA-1018/S-SJTIP-18-CA-1014/ S-SJTIP-18-CA-3035 Grant Award Period: October 1, 2017 to June 30, 2022, October 1, 2018 to December 31, 2022, October 1, 2021 to September 30, 2024 Management’s Corrective Action Plan: With the stabilization of staffing and improved timeliness of the monthly close of the financial records, accompanied with monthly reconciliation of accounts, we expect streamlined and efficient preparation of year-end records for the 2023 external audit. We plan a much shorter total period needed to complete the 2023 external audit and as a result a timely submission of the data and information to the Federal Audit Clearinghouse.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 389294 2022-002
    Significant Deficiency
  • 389295 2022-002
    Significant Deficiency
  • 389296 2022-003
    Significant Deficiency
  • 389297 2022-003
    Significant Deficiency
  • 389298 2022-003
    Significant Deficiency
  • 965735 2022-002
    Significant Deficiency
  • 965736 2022-002
    Significant Deficiency
  • 965737 2022-002
    Significant Deficiency
  • 965738 2022-003
    Significant Deficiency
  • 965739 2022-003
    Significant Deficiency
  • 965740 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.019 Program to End Modern Slavery (pems2) $8.63M
19.019 Program to End Modern Slavery (pems1) $2.15M
19.019 Program to End Modern Slavery (pems5) $1.42M
17.041 Program to End Modern Slavery $22,777