Finding 498400 (2019-003)

Material Weakness
Requirement
Activities Allowed/Unallowed
Questioned Costs
-
Year
2019
Accepted
2024-09-26
Audit: 321137
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The Organization failed to submit the December 31, 2019 data collection form on time.
  • Impacted Requirements: This violates 2 CFR Part 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: Implement new systems to ensure audits are completed and submitted on schedule.

Finding Text

Finding Number: 2019-003 Data Collection Form Late Submission Repeat Finding: No Questioned Costs: None Funding Agency: Department of Housing and Urban Development & Department of Health and Human Services Title: Section 8 and Head Start AL Numbers: 14.871 & 93.600 Award Year: Section 8: 01/01/19 - 12/31/19 Head Start: 11/1/2018 - 10/31/2019 Head Start: 11/1/2019 - 10/31/2020 Condition - The Organization did not submit the December 31, 2019 data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria - The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause - The Organization's December 31, 2019 audit was not completed prior to the due date. Effect - The Organization was not in compliance with audit submission requirements, resulting in a material weakness in internal control over compliance. Recommendations - We recommend the Organization implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials - Management agrees with the finding and has committed to a corrective action plan.

Corrective Action Plan

Corrective Action Plan: CFS was required to create a detailed Quality Improvement Plan to address financial management deficiencies. The plan was approved by IHCDA, CFS’ primary funder, and is monitored by the CSBG Program Manager via monthly meetings, progress reports, and file audits. The report is attached and illustrates the detailed steps CFS pledged to take, the status of each step, and corresponding national CSBG standards to ensure regulatory compliance and alignment with Standard Accounting Principles. Person(s) Responsible: Tom Steffen, Director of Finance and Administration Timing for Implementation: Ongoing, until all required financial documents, are completed per standards and submitted to the associate state and federal partners.

Categories

HUD Housing Programs Material Weakness Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 498394 2019-001
    Material Weakness
  • 498395 2019-001
    Material Weakness
  • 498396 2019-001
    Material Weakness
  • 498397 2019-002
    Material Weakness
  • 498398 2019-002
    Material Weakness
  • 498399 2019-002
    Material Weakness
  • 498401 2019-003
    Material Weakness
  • 498402 2019-003
    Material Weakness
  • 498403 2019-004
    Material Weakness
  • 498404 2019-004
    Material Weakness
  • 1074836 2019-001
    Material Weakness
  • 1074837 2019-001
    Material Weakness
  • 1074838 2019-001
    Material Weakness
  • 1074839 2019-002
    Material Weakness
  • 1074840 2019-002
    Material Weakness
  • 1074841 2019-002
    Material Weakness
  • 1074842 2019-003
    Material Weakness
  • 1074843 2019-003
    Material Weakness
  • 1074844 2019-003
    Material Weakness
  • 1074845 2019-004
    Material Weakness
  • 1074846 2019-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.34M
93.600 Head Start $526,921
93.569 Community Services Block Grant $325,593
81.042 Weatherization Assistance for Low-Income Persons $278,977
17.235 Senior Community Service Employment Program $205,385
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $137,605
14.231 Emergency Solutions Grant Program $29,852
10.558 Child and Adult Care Food Program $19,623
93.568 Low-Income Home Energy Assistance $14,895