Finding Text
DATA COLLECTION FORM
Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2023, reporting package deadline was March 31, 2024. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: Yes Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.