Finding 486080 (2023-002)

Criteria - Management is responsible for establishing and maintaining effective internal controls and accounting policies to complete accounting records timely to allow correction of audited financial statements to facilitate timely filing of the data collection form. Condition - The Data Collection Form for the year ended September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Cause - The late filing resulted from a change in the accounting department leading to late completion of the audited financial statements and timely submission of the data collection form with the federal audit clearing house. Effect - The Data Collection Form for the year ended September 30, 2023 was not filed with the Federal Audit Clearinghouse within nine months after year end. Questioned Costs - None identified. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - Western New York Independent Living, Inc. and Affiliate should establish accounting procedures to complete the timely submissions of the Data Collection Form. Management’s Response - As a result of a change in accounting personnel, implementation of new outsourced billing led to delays in completing accounting records and late filing of the Data Collection Form. Management has hired new accounting personnel and is working to complete accounting records timely to submit the Data Collection Form timely for the year ending September 30, 2024.