Finding 496893 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-09-16

AI Summary

  • Core Issue: The Organization failed to complete its audit of Federal Awards on time and did not submit the required Data Collection Form by the deadline.
  • Impacted Requirements: This violates Uniform Guidance, which mandates timely audits and submissions for organizations spending over $750,000 in federal funds.
  • Recommended Follow-Up: Implement new policies and procedures to ensure timely completion and submission of the Data Collection Form as required.

Finding Text

Finding: (2022-001) Condition – The Organization did not timely have an audit performed of its Federal Awards and also did not timely submit a Data Collection Form to the Federal Clearinghouse for the year ended December 31, 2022. Criteria – As required under the Uniform Guidance, organizations that spend more than $750,000 of federal funds are required to have an audit in accordance with Uniform Guidance and submit a Data Collection Form through the Federal Clearinghouse within the earlier of nine months after year end or 30 days after its audit opinion date. Cause – The audit under Uniform Guidance for the year ended December 31, 2022 was not completed timely. Effect – The Organization did not comply with reporting regulations required by the Uniform Guidance. Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with Uniform Guidance.

Corrective Action Plan

Recommendation – We recommend the Organization enact policies and procedures to ensure that the Data Collection Form be completed and submitted to the Federal Clearinghouse with the required timeframe specified by the Uniform Guidance. Management’s Response – Management has initiated policies and procedures to ensure that the required reporting regarding federal expenditures is completed in accordance with Uniform Guidance.

Categories

Reporting

Other Findings in this Audit

  • 1073335 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $899,300