FAC Explorer

Finding 497312 (2023-001)

Significant Deficiency Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-18
Audit: 319966
Organization: Semcac (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: The audit reporting package and data collection form were not submitted on time, repeating a previous finding.
  • Impacted Requirements: Timely submission is essential for qualifying as a low-risk auditee under 2 CFR section 200.520.
  • Recommended Follow-Up: Submit the audit reporting package and data collection form promptly once the audit is complete, and enhance accounting department capacity to ensure future compliance.

Finding Text

U.S. Department of Health and Human Services Pass-Through Minnesota Department of Commerce ALN 93.568 Low-Income Home Energy Assistance U.S. Department of Health and Human Services Direct ALN 93.600 Head Start Cluster Finding 2023-001: Submission of the Audit Reporting Package and Data Collection Form (Repeat of Finding 2022-001) Criteria: The auditee is responsible for ensuring the timely submission of the audit reporting package and data collection form to the Federal Audit Clearing Housing (FAC). Condition: The audit reporting package and data collection form for the year ended September 30, 2023, was not submitted to the FAC within the timeframe as required by the Uniform Guidance. Cause: The audit was not completed as of the due date of submission. Effect: To qualify as a low-risk auditee, 2 CFR section 200.520 requires the audit reporting package and data collection form to be submitted to the FAC by the due date for each of the previous two years. Late filing will result in noncompliance with timely submission of financial information to the grantor agencies. Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available Questioned costs: None Responsible Official's Response: We agree with the auditors' comments, and the following action will be taken to improve the situation. Semcac will be increasing capacity within the accounting department, specifically around audit tasks as well as implementing strategies throughout our programs to create efficiencies that will drive timely and accurate submission of financial transactions.

Corrective Action Plan

Department of Health and Human Services Department of Energy Semcac respectfully submits the following corrective action plan for the year ended 09/30/2023. BerganKDV, Ltd. 220 Park Ave S St. Cloud, MN 56301 Audit Period: 10/1/2022 - 9/30/2023 The finding from the 9/30/2023 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS- FEDERAL AWARD PROGRAMS AUDIT SIGNIFICANT DEFICIENCY Department of Health and Human Services Department of Energy 2023-001Low-Income Home Energy Assistance -ALN 93.568 Head Start -ALN 93.600 Submission of the Audit Reporting Package and Data Collection Form Recommendation: We recommend the submission of the audit reporting package and the data collection form as soon as the audit is available. Action Taken: We agree with the auditors' recommendation and the following action will be taken to ensure timely submission of the audit reporting package and data collection form. We will implement a plan which includes: adding capacity in the accounting department along with a schedule for a timely fiscal year close out, audit fieldwork, as well as an actionable plan to ensure audit tasks are completed in a timely fashion in order to submit the audit reporting package and data collection form by the deadline. If the Department of Health and Human Services or the Department of Energy have questions regarding this plan, please call Adam Larson at (507) 864-8218. Sincerely yours, Adam Larson, Semcac Fiscal Director

Categories

Reporting

Other Findings in this Audit

  • 497313 2023-001
    Significant Deficiency Repeat
  • 497314 2023-001
    Significant Deficiency Repeat
  • 497315 2023-001
    Significant Deficiency Repeat
  • 497316 2023-001
    Significant Deficiency Repeat
  • 497317 2023-001
    Significant Deficiency Repeat
  • 1073754 2023-001
    Significant Deficiency Repeat
  • 1073755 2023-001
    Significant Deficiency Repeat
  • 1073756 2023-001
    Significant Deficiency Repeat
  • 1073757 2023-001
    Significant Deficiency Repeat
  • 1073758 2023-001
    Significant Deficiency Repeat
  • 1073759 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.568 Low-Income Home Energy Assistance $3.54M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $626,322
81.042 Weatherization Assistance for Low-Income Persons $572,473
20.509 Formula Grants for Rural Areas and Tribal Transit Program $523,345
93.569 Community Services Block Grant $345,621
93.499 Low Income Household Water Assistance Program $261,834
10.558 Child and Adult Care Food Program $151,970
21.027 Coronavirus State and Local Fiscal Recovery Funds $136,266
93.053 Nutrition Services Incentive Program $90,164
93.052 National Family Caregiver Support, Title Iii, Part E $77,490
14.231 Emergency Solutions Grant Program $72,497
93.558 Temporary Assistance for Needy Families $60,835
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $50,541
93.600 Head Start $34,288
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $33,932
93.498 Provider Relief Fund $26,064
14.267 Continuum of Care Program $25,279
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $15,998
97.024 Emergency Food and Shelter National Board Program $6,594
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,378