Finding 501895 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-10-07
Audit: 324039
Organization: Access, INC (CA)

AI Summary

  • Core Issue: The audit report and data collection form were not submitted on time, violating federal requirements.
  • Impacted Requirements: Compliance with Title 2 CFR § 200.512 (a) for timely submission of audit documents.
  • Recommended Follow-Up: Management should prioritize timely audit completion and submission to avoid future noncompliance.

Finding Text

2023-003 The audit report and data collection form not submitted as required Federal Program: WIOA Youth Program and Community Development Block CFDA Number: 17.259 Compliance Requirement: Reporting Repeat Finding: Yes Type of Finding: Noncompliance, Significant Deficiency Questioned Costs: None Criteria: In accordance with Title 2 CFR § 200.512 (a), the audit package and the data collection forms shall be submitted 30 days after receipts of the Auditors’ report, or nine months after the end of the fiscal year end date, whichever comes first. Condition: The Single Audit Report for the year ended June 30, 2023, was not submitted to the Federal Audit Clearinghouse within the required period. Cause: The organization experienced staffing shortages which led to Management not providing the necessary documents needed for the audit in a timely manner. Effect: Access, Inc. is not in compliance with the requirement of Title 2 § CFR 200.512 (a). Recommendation: Access, Inc’s management should ensure the audit is completed within the required time period and submitted to the Federal Audit Clearinghouse timely. Management’s Response: Access, Inc. concurs with the finding and has begun implementing corrective actions.

Corrective Action Plan

Access, Inc. has recently employed a CFO with extensive experience with the Department of Labor grants and contracts, to assist with the accounting process and to ensure the books are closed in a timely fashion and the reporting package to be submitted to the Federal Audit Clearinghouse.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 501893 2023-001
    Material Weakness Repeat
  • 501894 2023-002
    Material Weakness Repeat
  • 1078335 2023-001
    Material Weakness Repeat
  • 1078336 2023-002
    Material Weakness Repeat
  • 1078337 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
17.259 Wioa Youth Activities $2.35M