Finding 513611 (2023-001)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-12-09

AI Summary

  • Core Issue: The Organization did not submit the Federal Audit Clearinghouse (FAC) Data Collection Form on time for the fiscal year ending December 31, 2023.
  • Impacted Requirements: This failure violates the Uniform Guidance, which mandates submission within nine months after the fiscal year ends.
  • Recommended Follow-Up: Establish a clear reporting process and timeline to ensure future compliance with submission deadlines.

Finding Text

2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Form Condition: For the year ended December 31, 2023, the Organization failed to submit the audit report or data collection form to the FAC within nine months after the end of the audit period. Criteria: In accordance with the Uniform Guidance, the audit package and the data collection form shall be submitted 30 days after the receipt of the auditor’s report(s), or nine months after the end of the fiscal year, whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Cause: The late submission may be attributed to several factors, namely change in personnel, confusion on the action to be taken on the FAC website, and lack of oversight in the completion of submitting the data collection form. Effect: The Organization is not in compliance with the requirements of the Uniform Guidance regulatory requirements. Recommendation: The Organization should implement a sound reporting process to ensure compliance with its reporting requirements and create a timeline for the timely submission of the audit package and the data collection form by the due date required under the Uniform Guidance. View of responsible officials and planned corrective actions: The Organization is in agreement with our recommendation above and will take the appropriate steps and actions in order to submit the audit package and data collection form on a timely basis going forward. Current year status: The Organization did not submit the FAC Data Collection Form within nine months after the end of fiscal year ending December 31, 2023, to comply with the requirements of the Uniform Guidance. Comment will be repeated.

Corrective Action Plan

CORRECTIVE ACTION PLAN November 26, 2024 Cuban American National Council, Inc. respectfully submits the following corrective action plan for the year ended December 31, 2023. FINDINGS—FINANCIAL AWARDS AUDIT NONCOMPLIANCE FINDING 2023-001 (previously 2022-001) Late Submission of Federal Audit Clearinghouse (FAC) Data Collection Management agrees with the recommendation. To rectify the deficiency, management will perform the following steps: 1. Effective December 1, 2024, the President & CEO will implement a reporting process that includes timelines and target dates, and additional communication within the CNC team will be established for all personnel to be aware of the deadlines and the importance of meeting the deadlines. The President & CEO and other department heads can monitor that the Organization is on pace to meet its various reporting deadlines including the submission of the Data Collection to the FAC website by the deadline established by the Uniform Guidance. It is anticipated that this additional oversight and communication can occur right away, but the deadlines for various information and reports required by the grantors occur monthly with the goal of submitting reports by the deadlines for 2024-2025 awards going forward. Management will need to monitor continuously to make sure that the Organization is making progress and meeting its reporting deadlines. Successful implementation would indicate that the Organization meets all its reporting deadlines going forward starting with the 2024- 2025 awards and submitting its Data Collection and Audit Reporting Package nine months after year-end which would be September 30, 2025. Anticipated Completion Date: September 2025 Person(s) Responsible: Gabriela Musiet President & CEO Gmusiet@cnc.org (305) 642-3484

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425V Covid-19 - Education Stabilization Fund $150,760
17.259 Wioa Youth Activities $72,836
14.169 Housing Counseling Assistance Program $61,000