FAC Explorer

Finding 499906 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-09-30
Audit: 322832
Organization: San Joaquin County Child Abuse Prevention Council (CA)
Auditor: Bowman & Company LLP

AI Summary

  • Issue: The June 30, 2023 audit report was submitted late, violating federal requirements.
  • Impacted Requirement: CFR Title 2, Part 200 Section 200.512(a)(1) mandates timely submission of Single Audit reports.
  • Recommended Follow-up: Strengthen internal controls over accounting and financial reporting to ensure compliance in the future.

Finding Text

Criteria: Code of Federal Regulations (CFR), Title 2, Part 200 Section 200.512(a)(1) requires Single Audit reports to be submitted within the earlier of 30 days after receipt of the audit by the agency, or nine months after the end of the audit period. Condition: The June 30, 2023 audit report was not submitted on or before its deadline. Cause: The Council lacks an effective internal control structure over accounting records and financial reporting. Effect: The Single Audit reporting package was not submitted to the Federal Audit Clearinghouse by the federally required deadline. Non-compliance with the reporting requirements is a violation of federal grants' terms and conditions.

Corrective Action Plan

Recommendation: We recommend that management evaluate all aspects of the financial close and reporting processes and establish effective internal controls and procedures to ensure timely submission of the financial statements and supporting schedules. Management should complete the year end closing process in an adequate timeframe so the audit fieldwork can commence earlier therefore completing the report submission by the deadline. Management's Response: Leadership recognizes the federal award finding and questioned costs and is already moving forward with a systems change in the finance department to ensure timeliness of completing the necessary processes with the annual audit.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 499907 2023-001
    Significant Deficiency
  • 499908 2023-001
    Significant Deficiency
  • 1076348 2023-001
    Significant Deficiency
  • 1076349 2023-001
    Significant Deficiency
  • 1076350 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $841,794
93.575 Child Care and Development Block Grant $615,444
93.556 Marylee Allen Promoting Safe and Stable Families Program $234,088
10.558 Child and Adult Care Food Program $204,676
93.558 Temporary Assistance for Needy Families $197,694
16.575 Crime Victim Assistance $127,372
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $95,991
93.658 Foster Care Title IV-E $63,902
14.218 Community Development Block Grants/entitlement Grants $63,710