FAC Explorer

Finding 484659 (2023-005)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-08-20
Audit: 317564
Organization: Orange County School Readiness Coalition, Inc. (FL)
Auditor: Moss Krusick & Associates LLC

AI Summary

  • Issue: The audit report for fiscal 2023 was submitted late, violating federal requirements.
  • Impact: This delay affects compliance with 34 CFR 200.512, which mandates timely submission to the Federal Audit Clearinghouse.
  • Follow-up: The Organization should implement a monitoring system to ensure future submissions meet deadlines.

Finding Text

Finding 2023-005: Late Submission of June 30, 2023 Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline.

Corrective Action Plan

Finding 2023-005: Late Submission of June 30, 2023, Audit Report Federal Programs ALN: 93.575, 93.596, 93.558 Criteria: The Organization is required to file its audit report each year to the Federal Audit Clearinghouse within nine months after the end of fiscal year in accordance with 34 CFR 200.512. Condition: The Organization did not file its fiscal 2023 report to the Federal Audit Clearinghouse within nine months after the end of fiscal year Cause: The Organization experienced employee turnover in key managerial and accounting roles causing delays in close out and completion of the audit. Effect: The Organization did not meet the submission requirements as set forth by 34 CFR 200.512. Recommendation: We recommend the Organization closely monitors this important submission requirement to avoid missing the deadline. Corrective Action Plan: Management has taken corrective action to ensure timely submission of the annual audit report to Federal Audit Clearinghouse in compliance with submission requirements. Responsible Party: Jenny Longo, CFO Anticipated Completion Date: March 2025

Categories

No categories assigned yet.

Other Findings in this Audit

  • 484656 2023-002
    Significant Deficiency
  • 484657 2023-003
    Significant Deficiency
  • 484658 2023-004
    Significant Deficiency
  • 484660 2023-002
    Significant Deficiency
  • 484661 2023-003
    Significant Deficiency
  • 484662 2023-004
    Significant Deficiency
  • 484663 2023-005
    Significant Deficiency
  • 484664 2023-002
    Significant Deficiency
  • 484665 2023-003
    Significant Deficiency
  • 484666 2023-004
    Significant Deficiency
  • 484667 2023-005
    Significant Deficiency
  • 484668 2023-002
    Significant Deficiency
  • 484669 2023-003
    Significant Deficiency
  • 484670 2023-004
    Significant Deficiency
  • 484671 2023-005
    Significant Deficiency
  • 484672 2023-002
    Significant Deficiency
  • 484673 2023-003
    Significant Deficiency
  • 484674 2023-004
    Significant Deficiency
  • 484675 2023-005
    Significant Deficiency
  • 484676 2023-002
    Significant Deficiency
  • 484677 2023-003
    Significant Deficiency
  • 484678 2023-004
    Significant Deficiency
  • 484679 2023-005
    Significant Deficiency
  • 484680 2023-002
    Significant Deficiency
  • 484681 2023-003
    Significant Deficiency
  • 484682 2023-004
    Significant Deficiency
  • 484683 2023-005
    Significant Deficiency
  • 484684 2023-002
    Significant Deficiency
  • 484685 2023-003
    Significant Deficiency
  • 484686 2023-004
    Significant Deficiency
  • 484687 2023-005
    Significant Deficiency
  • 1061098 2023-002
    Significant Deficiency
  • 1061099 2023-003
    Significant Deficiency
  • 1061100 2023-004
    Significant Deficiency
  • 1061101 2023-005
    Significant Deficiency
  • 1061102 2023-002
    Significant Deficiency
  • 1061103 2023-003
    Significant Deficiency
  • 1061104 2023-004
    Significant Deficiency
  • 1061105 2023-005
    Significant Deficiency
  • 1061106 2023-002
    Significant Deficiency
  • 1061107 2023-003
    Significant Deficiency
  • 1061108 2023-004
    Significant Deficiency
  • 1061109 2023-005
    Significant Deficiency
  • 1061110 2023-002
    Significant Deficiency
  • 1061111 2023-003
    Significant Deficiency
  • 1061112 2023-004
    Significant Deficiency
  • 1061113 2023-005
    Significant Deficiency
  • 1061114 2023-002
    Significant Deficiency
  • 1061115 2023-003
    Significant Deficiency
  • 1061116 2023-004
    Significant Deficiency
  • 1061117 2023-005
    Significant Deficiency
  • 1061118 2023-002
    Significant Deficiency
  • 1061119 2023-003
    Significant Deficiency
  • 1061120 2023-004
    Significant Deficiency
  • 1061121 2023-005
    Significant Deficiency
  • 1061122 2023-002
    Significant Deficiency
  • 1061123 2023-003
    Significant Deficiency
  • 1061124 2023-004
    Significant Deficiency
  • 1061125 2023-005
    Significant Deficiency
  • 1061126 2023-002
    Significant Deficiency
  • 1061127 2023-003
    Significant Deficiency
  • 1061128 2023-004
    Significant Deficiency
  • 1061129 2023-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $35.28M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $19.18M
93.558 Temporary Assistance for Needy Families $17.70M
21.027 American Rescue Plan Act $5.23M
93.434 Preschool Development Grant $1.71M
93.575 Coronavirus Aid, Relief, and Economic Security Act $1.01M
93.575 Coronavirus Response and Relief Supplemental Appropriations Funds $384,439
93.575 American Rescue Plan Act $335,139
93.104 Substance Abuse and Mental Health Services Administration $185,405
93.667 Social Services Block Grant $32,491