Finding 42761 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-07-23
Audit: 50892
Organization: Live Violence Free (CA)

AI Summary

  • Core Issue: The Organization submitted its Audited Financial Statements and Single Audit Report late, three months after the March 31, 2023 deadline.
  • Impacted Requirements: Timely submission is required by federal regulations (2 CFR §200.512) to avoid penalties or additional monitoring.
  • Recommended Follow-up: Collaborate with the external accounting firm to ensure future submissions meet the reporting deadline.

Finding Text

Finding 2022-001 Federal Grantor: U.S. Department of Justice Passed-through: California Governor?s Office of Emergency Services Pass-through Grantor?s No: Various Compliance Requirement: Reporting Condition: The Organization submitted its Audited Financial Statements and Single Audit Report to the federal clearinghouse in June 2023, 3 months after it was due. Criteria: The Organization was required to submit its Audited Financial Statements and Single Audit Report to the federal audit clearinghouse no later than March 31, 2023, 9 months after the fiscal year-end (2 Code of Federal Regulations ?200.512). Effect: Federal awarding agencies may deny future federal awards or subject the Organization to additional cash monitoring requirements. This finding was not a result of internal control individual federal programs and, accordingly, did not have a direct and material effect on the reporting requirements over the Town?s major federal programs. Cause: The Organization failed to prepare its Audited Financial Statements and Schedule of Expenditures of Federal Awards in a timely manner due to the number of federal awards tested in the current year compared to prior years. Recommendation: The Organization should work with its external accounting firm so that it can close its books and submit its audited financial statements and single audit to the federal audit clearinghouse no later than the statutory reporting deadline. Management?s Response: Management?s response to the finding is discussed in the attached Corrective Action Plan.

Corrective Action Plan

Finding 2022-001 ? Reporting Live Violence Free faced multiple challenges during the audit process, leading to the delayed submission of our Audited Financial Statements and Schedule of Expenditures of Federal Awards. Throughout January, February, and March 2023, El Dorado County declared a state of emergency due to an exceptionally severe weather event. This lead to multiple office closures, inability to access information, and limited internet and broadband capabilities. Furthermore, a greater number of federal awards were examined in the current year in comparison to previous years. Planned Corrective Action: In September and October, Live Violence Free will commence the preparation of financial documents and finalizing bookkeeping for the fiscal year under audit. We will collaborate closely with the audit firm to promptly compile all required records, ensuring they possess the necessary information to finalize the audited financial statements and single audit well before the reporting deadline. Contact Person Responsible for Corrective Action: Chelcee Thomas, Executive Director Email: cthomas@liveviolencefree.org Phone: (530) 264-5303 Anticipated Completion Date for Corrective Action: Live Violence Free will complete all preparation by the end of October 2023. The audit for Fiscal Year 2023-2024 will begin in January 2024. The Audited Financial Statements and Single Audit Report will be submitted to the federal audit clearinghouse no later than March 31, 2024.

Categories

Reporting Subrecipient Monitoring

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $250,084
16.524 Legal Assistance for Victims $175,653
93.136 Injury Prevention and Control Research and State and Community Based Programs $75,328
16.588 Violence Against Women Formula Grants $53,683
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $16,102
97.024 Emergency Food and Shelter National Board Program $10,932
93.497 Family Violence Prevention and Services/ Sexual Assault/rape Crisis Services and Supports $4,542