Finding 496866 (2023-001)

FINDING REFERENCE NUMBER: 2023-001 FEDERAL PROGRAMS: 93.778: Medicaid Cluster – Medical Assistance Program; 93.464: ACL Assistive Technology COMPLIANCE REQUIREMENT: Reporting TYPE OF FINDING: Noncompliance and Significant Deficiency in Internal Control Statement of Condition The Uniform Guidance report for the year ended September 30, 2023, will be submitted with SILO’s Federal Audit Clearinghouse filing during September 2024, which is after its due date. Criteria or Specific Requirement The Federal Audit Clearinghouse filing, inclusive of SILO’s Uniform Guidance report, is due thirty days after the receipt of the auditor’s report or nine months after the end of the fiscal year – whichever comes first. Questioned Costs Not applicable. Effect SILO did not comply with the reporting requirements established by the Federal Agency. Cause Additional time past the filing deadline was required to complete the financial statement and Uniform Guidance audits. Recommendation SILO should closely monitor compliance with reporting requirements established by the Federal Agency and consider commencing its financial statement and Uniform Guidance audits earlier. Views of Responsible Officials and Corrective Action Plan SILO will make sure the financial statement and Uniform Guidance audits are started earlier to ensure enough time to file timely in the future.