Finding 43993 (2022-003)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-01-03
Audit: 51519
Organization: The Extension, Inc. (GA)

AI Summary

  • Core Issue: The Extension, Inc. failed to submit required audit or financial statements on time, missing the December 27, 2021 deadline.
  • Impacted Requirements: This non-compliance affects their status as a low-risk client for future audits.
  • Recommended Follow-Up: Management should review all grant agreements to ensure compliance with reporting requirements moving forward.

Finding Text

Finding 2022-003 Criteria and Condition: Per part 4 of the compliance supplement and grant agreement with Block Grants for Prevention and Treatment of Substance Abuse, reporting compliance was required. The Extension, Inc. was required to submit audit or financial statements within 180 days after the close of the fiscal year to the grantor. Context: Reporting compliance requirements were not met. The audit or financial statements were due to the grantor on December 27th, 2021. Cause: The Extension, Inc. did not submit audit or financial statements within 180 days after the close of the fiscal year. The audit was submitted January 4th, 2022. Effect: The failure to submit the audit or financial statements within 180 days after the close of the fiscal year resulted in The Extension, Inc. to not be considered a low risk client this year. Recommendation: We recommend management reviews all grant agreements for compliance requirements in future periods. Views of Responsible Officials and Planned Corrective Actions: Management agrees to the recommendation and will meet all reporting requirements with grant agreements going forward.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $499,293
14.231 Emergency Solutions Grant Program - Covid19 $261,122
93.569 Community Services Block Grant $129,585
14.267 Continuum of Care Program $98,474
14.231 Emergency Solutions Grant Program $39,558
93.569 Community Services Block Grant - Covid19 $35,787
14.218 Community Development Block Grants/entitlement Grants $35,000
97.024 Emergency Food and Shelter National Board Program $15,000