Finding 499182 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-27
Audit: 321973
Organization: Shiloh Home Inc. (CO)

AI Summary

  • Core Issue: The organization failed to submit the annual Federal Financial Report on time, missing the December 30, 2023 deadline by four weeks.
  • Impacted Requirements: This violates the reporting requirements set by 2 CFR 200.328, which mandates timely submission of financial reports for federal awards.
  • Recommended Follow-Up: Establish a review process for all federal award reporting requirements to ensure future compliance and timely submissions.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Assistance Listing Numbers: 93.550 & 93.623 Federal Program Titles: Transitional Living for Homeless Youth; Basic Center Grant Award Period: October 1, 2022 through September 30, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Code of Federal Regulations 2 CFR 200.328, Financial Reporting, requires that non-Federal entities must submit quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award. Condition: During our testing, we noted that the Organization did not submit the annual Federal Financial Report within the timeframe outlined in the grant agreement. Questioned Costs: None. Context: During our testing of performance and financial reports, The Adams Group, LLC noted the annual Federal Financial Reports for both ALNs 93.623 and 93.550 were submitted on January 26, 2024, which was four weeks past the deadline of December 30, 2023. Effect: The organization is not compliant with the reporting requirements of the cognizant oversight agency. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization implement a process to review the reporting requirements for all federal awards to ensure timely submission of reports. Views of Responsible Officials: Management agrees with the finding.

Corrective Action Plan

Corrective Action Plan: Management is developing a process to include a periodic review of all compliance aspects related to the grants including financial and performance reporting. This will be completed by December 31, 2024. Individual responsible for corrective action plan: Steven Ramirez

Categories

Reporting Internal Control / Segregation of Duties Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 499180 2023-003
    Significant Deficiency
  • 499181 2023-003
    Significant Deficiency
  • 499183 2023-004
    Significant Deficiency
  • 1075622 2023-003
    Significant Deficiency
  • 1075623 2023-003
    Significant Deficiency
  • 1075624 2023-004
    Significant Deficiency
  • 1075625 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.623 Basic Center Grant $237,635
93.550 Transitional Living for Homeless Youth $212,990
93.557 Education and Prevention Grants to Reduce Sexual Abuse of Runaway, Homeless and Street Youth $158,373
84.425 Education Stabilization Fund $109,817
21.027 Coronavirus State and Local Fiscal Recovery Funds $75,000