Finding 394225 (2022-002)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-04-22

AI Summary

  • Core Issue: The organization submitted the 2022 Single Audit Reporting Package and Data Collection Form late to the Federal Audit Clearinghouse.
  • Impacted Requirements: Submission deadlines are 30 days after the auditor's report or 9 months after the fiscal year-end, as per Uniform Guidance.
  • Recommended Follow-Up: Ensure clarity on contract funding status as subrecipient or vendor at the time of signing to avoid future delays.

Finding Text

Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) Federal program and award identification: All Identification as a Repeat Finding: Not a repeat finding Finding: The Organization did not file its annual 2022 Single Audit and Data Collection form timely. Criteria: The Single Audit Reporting Package and Data Collection Form shall be submitted to the Federal Audit Clearinghouse 30 days after receipt of the auditor’s report, or 9 months after the end of the fiscal year, whichever comes first. Condition and context: Submission of the Single Audit Reporting Package and Data Collection Form to the FAC was not completed within the timeframe required by the Uniform Guidance. During the audit we noted that the Single Audit Reporting Package and Data Collection Form is expected to be submitted to the FAC during 2024 for the fiscal year ended December 31, 2022. Cause: The ICDA was working with various funders to determine whether certain contracts were federally funded and therefore subject to the audit requirements of the Uniform Guidance. The organization did not receive final clarity on these questions until confirmation was received from one funder in October 2023 – after the due date of the reporting package. Sample size and population: Sampling was not applicable to this finding. Effect: Noncompliance with the Uniform Guidance could reduce access to future funding from Federal sources. Recommendation: We recommend in the future that the organization receive clarity as to their status of being a subrecipient or vendor as contracts are signed. Question Costs: None Views of Management and Corrective Action Plan: Management’s response is reported in the “Management’s Corrective Action Plan” at the end of this report. Contact Person: Medhat Adib, Chief Financial Officer

Corrective Action Plan

Reporting – Late submission of the Single Audit Reporting Package and Data Collection Form to the Federal Audit Clearinghouse (FAC) InterIm Community Development Association agrees with the finding and recommendations made by the auditor. We note that one funder for one contract took a very long time to clarify whether their funding should be classified as being federal in nature. InterIm Community Development Association management, working with its Board Treasurer, will identify additional accounting procedures and policies which will resolve the finding in the future.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.023 Emergency Rental Assistance Program $585,494
16.575 Crime Victim Assistance $279,730
10.699 Partnership Agreements $6,620