Finding 480711 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-08

AI Summary

  • Core Issue: The organization submitted its single audit reporting package late, missing the deadline by several months.
  • Impacted Requirements: This late filing violates the requirement to submit reports to the Federal Audit Clearinghouse within 30 days of the audit or 9 months after the fiscal year end.
  • Recommended Follow-Up: Implement corrective actions from previous findings to improve compliance and prevent future delays in reporting.

Finding Text

Reference Number 2023-003 (Repeat finding, prior year finding 2022-004) Criteria: In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization is required to submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (FAC) no later than 30 days after the date of its audited financial statements or 9 months after the fiscal year end, whichever occurs earlier. Condition and Context: The organization did not issue its single audit reporting package until August 2024.Effect: Late filing is considered in noncompliance with timely submission of financial information to the Federal Audit Clearinghouse. Cause: As described in findings 2023-001 through 2023-003, the Organization suffered operational difficulties as a result of key employee turnover and internal control deficiencies. As a result, material adjustments to the financial statements and Schedule of Expenditures of Federal Awards (SEFA) were made. In order to support the adjustments and comply with Generally Accepted Government Auditing Standards significantly more time and documentation was required to be obtained. This significantly delayed the closing and delivery of the financial reporting package. Recommendation: The Organization should implement the recommendations in findings 2023-001 through 2023-003 to ensure that future reporting requirements are complied with in a timely manner. Management Response: See Corrective Action Plan.

Categories

Reporting

Other Findings in this Audit

  • 480703 2023-003
    Material Weakness Repeat
  • 480704 2023-003
    Material Weakness Repeat
  • 480705 2023-003
    Material Weakness Repeat
  • 480706 2023-003
    Material Weakness Repeat
  • 480707 2023-003
    Material Weakness Repeat
  • 480708 2023-003
    Material Weakness Repeat
  • 480709 2023-003
    Material Weakness Repeat
  • 480710 2023-003
    Material Weakness Repeat
  • 480712 2023-003
    Material Weakness Repeat
  • 480713 2023-003
    Material Weakness Repeat
  • 480714 2023-003
    Material Weakness Repeat
  • 1057145 2023-003
    Material Weakness Repeat
  • 1057146 2023-003
    Material Weakness Repeat
  • 1057147 2023-003
    Material Weakness Repeat
  • 1057148 2023-003
    Material Weakness Repeat
  • 1057149 2023-003
    Material Weakness Repeat
  • 1057150 2023-003
    Material Weakness Repeat
  • 1057151 2023-003
    Material Weakness Repeat
  • 1057152 2023-003
    Material Weakness Repeat
  • 1057153 2023-003
    Material Weakness Repeat
  • 1057154 2023-003
    Material Weakness Repeat
  • 1057155 2023-003
    Material Weakness Repeat
  • 1057156 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
97.024 Efsp Supplemental Appropriations for Humanitarian Assistance $351,439
14.231 Emergency Solutions Grant Program $119,586
97.008 Non-Profit Security Program $84,990
97.024 Emergency Food and Shelter National Board Program $23,859
14.218 Community Development Block Grants/entitlement Grants $14,395
19.910 U.s. Refugee Admissions Program $4,900