Finding 47773 (2022-102)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-08-23
Audit: 41448
Organization: Labors Community Service Agency (AZ)

AI Summary

  • Core Issue: LCSA missed the deadline for submitting the annual audit report, which is a significant deficiency.
  • Impacted Requirements: The submission was due by March 31, 2023, as per federal grant terms and Uniform Guidance.
  • Recommended Follow-up: Allocate more resources to the accounting team to ensure timely reporting in the future.

Finding Text

Finding 2022-102 ? Improve the Timeliness of Filing the Annual Audit (Significant Deficiency) FAL Number and Title: 14.239 ? HOME Investment Partnership Program Award Year: 2022 Award Number: N/A Federal Agency: U.S. Department of Housing and Urban Development Pass-through Grantor: City of Phoenix Compliance Requirement: Special Tests & Provisions: Housing Quality Standards Questioned Costs: None Condition and Context ? LCSA?s single audit reporting package for the fiscal year ended June 30, 2022, was not submitted to the Federal Audit Clearinghouse by the required deadline of March 31, 2023. Effect ? The effect of the untimely submission of the single audit reporting package and a lack of timely reporting to grantor agencies, who rely on this information to monitor compliance. Cause ? The cause was a lack of timely account reconciliation by LCSA?s Finance Department. Criteria ? The terms of LCSA?s federally funded grants and contracts and the Uniform Guidance require the submission of a single audit reporting package to the Federal Audit Clearinghouse within nine months of LCSA?s fiscal year end. Recommendation ? We recommend that LCSA devote the necessary resources to the accounting function to meet its reporting obligations. Doing so will improve the timeliness of LCSA?s submittal to the Federal Audit Clearinghouse. Views of Responsible Officials - See LCSA?s corrective action plan.

Categories

Reporting Special Tests & Provisions Significant Deficiency

Other Findings in this Audit

  • 47770 2022-101
    Significant Deficiency
  • 47771 2022-102
    Significant Deficiency
  • 47772 2022-101
    Significant Deficiency
  • 47774 2022-101
    Significant Deficiency
  • 47775 2022-102
    Significant Deficiency
  • 47776 2022-101
    Significant Deficiency
  • 47777 2022-102
    Significant Deficiency
  • 47778 2022-101
    Significant Deficiency
  • 47779 2022-102
    Significant Deficiency
  • 47780 2022-101
    Significant Deficiency
  • 47781 2022-102
    Significant Deficiency
  • 624212 2022-101
    Significant Deficiency
  • 624213 2022-102
    Significant Deficiency
  • 624214 2022-101
    Significant Deficiency
  • 624215 2022-102
    Significant Deficiency
  • 624216 2022-101
    Significant Deficiency
  • 624217 2022-102
    Significant Deficiency
  • 624218 2022-101
    Significant Deficiency
  • 624219 2022-102
    Significant Deficiency
  • 624220 2022-101
    Significant Deficiency
  • 624221 2022-102
    Significant Deficiency
  • 624222 2022-101
    Significant Deficiency
  • 624223 2022-102
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.267 Continuum of Care Program $58,785
14.218 Community Development Block Grants/entitlement Grants $53,509
14.871 Section 8 Housing Choice Vouchers $4,320
14.239 Home Investment Partnerships Program $4,098