FAC Explorer

Finding 442 (2022-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-10-23
Audit: 982
Organization: Semcac (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: The audit reporting package and data collection form were not submitted on time to the Federal Audit Clearinghouse.
  • Impacted Requirements: Late submission affects compliance with 2 CFR section 200.520, jeopardizing low-risk auditee status.
  • Recommended Follow-Up: Ensure timely submission of audit documents as soon as they are available, and develop a plan to prevent future delays.

Finding Text

U.S. Department of Health and Human Services Pass-Through Minnesota Department of Human Services ALN 93.569 Community Services Block Grant U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Energy Pass-Through Minnesota Department of Commerce ALN 81.042 Weatherization Assistance for Low-Income Persons Finding 2022-01: Submission of the Audit Reporting Package and Data Collection Form Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2022, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. We will take what we've learned over the course of our recent audit process and develop an actionable plan to ensure a timely submission of the audit reporting package and data collection form.

Corrective Action Plan

Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2022. BerganKDV, Ltd. 220 Park Ave S MN St. Cloud, 56301 Audit Period: 10/1/2021- 9/30/2022 The finding from the 9/30/2022 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Department of Health and Human Services Department of Energy 2022-01 Community Services Block Grant -ALN 93.569 Low-Income Home Energy Assistance -ALN 93.568 Weatherization Assistance for Low-Income Persons -ALN 81.042 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available. Action Taken: We agree with the auditors' recommendation and the following action will be taken to ensure timely submission of the audit reporting package and data collection form. We will implement a schedule for a timely fiscal year close out, audit fieldwork, as well as an actionable plan to ensure audit tasks are completed in a timely fashion in order to submit the audit reporting package and data collection form by the deadline. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at {507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director

Categories

Reporting

Other Findings in this Audit

  • 443 2022-001
    Significant Deficiency
  • 444 2022-001
    Significant Deficiency
  • 445 2022-001
    Significant Deficiency
  • 446 2022-001
    Significant Deficiency
  • 447 2022-001
    Significant Deficiency
  • 448 2022-001
    Significant Deficiency
  • 449 2022-001
    Significant Deficiency
  • 576884 2022-001
    Significant Deficiency
  • 576885 2022-001
    Significant Deficiency
  • 576886 2022-001
    Significant Deficiency
  • 576887 2022-001
    Significant Deficiency
  • 576888 2022-001
    Significant Deficiency
  • 576889 2022-001
    Significant Deficiency
  • 576890 2022-001
    Significant Deficiency
  • 576891 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $6.60M
81.042 Weatherization Assistance for Low-Income Persons $968,864
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $779,105
20.509 Formula Grants for Rural Areas and Tribal Transit Program $757,698
93.600 Head Start $634,827
93.569 Community Services Block Grant $304,192
93.498 Provider Relief Fund $124,707
10.558 Child and Adult Care Food Program $124,364
93.053 Nutrition Services Incentive Program $63,842
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $57,468
93.558 Temporary Assistance for Needy Families $48,091
93.052 National Family Caregiver Support, Title Iii, Part E $47,461
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $30,134
14.231 Emergency Solutions Grant Program $30,016
14.267 Continuum of Care Program $26,180
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,027
97.024 Emergency Food and Shelter National Board Program $9,847
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $450