Finding 45644 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-18

AI Summary

  • Core Issue: The Association failed to file the required data collection forms and financial statements on time, violating Uniform Guidance.
  • Impacted Requirements: Timely submission is mandated for entities receiving over $750,000 in federal awards, with specific deadlines outlined in section .320.
  • Recommended Follow-Up: Enhance year-end closing processes to ensure compliance with filing deadlines and avoid being labeled a "high-risk auditee."

Finding Text

2022-01 Filing of Data Collection Form and Reporting Package CFDA #: 93.600 Federal Agency: U.S. Department of Health and Human Services Statement of Condition: The August 31, 2022, audited financial statements and data collection forms for the Association were not filed within the time required by Uniform Guidance. Criteria: Uniform Guidance requires that non-federal entities that expend more than $750,000 or more in a year in federal awards shall have a single audit conducted and section .320 requires that the audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 days after receipt of the auditors? report or nine months after the end of the audit period. Cause: The Association?s filing process to ensure timely filing of the data collection form of the financial statements was attributed to the delay of the audit due to the turnover of staff, thus causing a delay in the submission of the required reports. Effect: Late filing of the data collection forms and reporting packages will cause an auditee to be determined a ?high-risk auditee? and could affect future federal grant funding. Recommendation: We recommend the Association improve their year-end closing processes in order to meet all filing requirements. Management Response: The Association has implemented new procedures to ensure the reporting will be done timely in future periods.

Corrective Action Plan

Name of Auditee: Woonsocket Head Start Child Development Association, Incorporated Name of Audit Firm: Kahn, Litwin, Renza & Co., Ltd. Period Covered by the Audit: September 1, 2021 to August 31, 2022 Corrective Action Plan Prepared By: Name: Mary Varr Position: Executive Director Telephone Number: 302-230-2144 Current Findings on the Schedule of Findings, Questioned Costs, and Recommendations. Finding 2022-01: Filing of Data collection Form and Reporting Package Auditee?s Response: Woonsocket Head Start Child Development Association, Incorporated (the Association) is in agreement with the finding and the recommendation. Proactive steps will be taken to ensure the reporting package of the financial statements for fiscal year 2023 is completed and the data collection form and reporting package shall be submitted within the earlier of 30 days after receipt of auditor?s report on nine months after the end of the audit period. The Association has a better handling of the documentation required to prepare the schedules and other financial reports of the audit. Planned Corrective Action Plan: The Association has reviewed its controls over filing and reporting on the reporting package of the financial statements and is confident that new procedures will be adhered to ensure timely filing. Name of Responsible Person: Mary Varr Name of Department Contact: Mary Varr Projected Implementation Date: The implementation has been completed.

Categories

Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 622086 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.93M
84.419 Preschool Development Grants $499,944
93.558 Temporary Assistance for Needy Families $384,318
93.575 Child Care and Development Block Grant $318,266
10.588 Assessment of Alternatives to Face-to-Face Interviews in Snap $195,312