FAC Explorer

Finding 513626 (2023-102)

Material Weakness
Requirement
ABCHILN
Questioned Costs
-
Year
2023
Accepted
2024-12-09
Audit: 331540
Organization: Circle the City (AZ)
Auditor: Fester & Chapman PLLC

AI Summary

  • Issue: The Organization failed to submit the annual single audit reporting package and data collection form on time.
  • Requirement: Compliance with 200.512 of the Uniform Guidance mandates submission within nine months after the audit period ends.
  • Follow-up: Increase accounting staff and prioritize timely preparation of financial statement schedules.

Finding Text

Single Audit Reporting Package Not Submitted in a Timely Manner Federal program: FAL#: All federal programs Questioned Costs: None Criteria: 200.512 of the Uniform Guidance requires the the Organization submit an annual single audit reporting package and submit it data collection form prior to nine months after the end of the audit period. Condition: The Organization did not submit its single audit audit reporting package or data collection form within the required timeline. Cause: Staffing turnover. Effect: Due staffing turnover the Organization was not in compliance with provisions of 200.512 of the Uniform Guidance. Recommendation: The Organization should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner.

Corrective Action Plan

Recommendation: The Center should work to increase accounting staffing and focus on preparing supporting schedules for the preparation of its financial statements in a timely manner. Action Taken: As indicated in the response to finding 2023-001, staffing has since been increased to ensure compliance with the timely filing of all internal and external deliverables. Contact Person: John Moore, CFO Anticipated Completion Date: Completed

Categories

Reporting Special Tests & Provisions

Other Findings in this Audit

  • 513624 2023-101
    Material Weakness
  • 513625 2023-101
    Material Weakness
  • 513627 2023-102
    Material Weakness
  • 513628 2023-102
    Material Weakness
  • 513629 2023-102
    Material Weakness
  • 1090066 2023-101
    Material Weakness
  • 1090067 2023-101
    Material Weakness
  • 1090068 2023-102
    Material Weakness
  • 1090069 2023-102
    Material Weakness
  • 1090070 2023-102
    Material Weakness
  • 1090071 2023-102
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Community Health Centers $591,730
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $249,410
93.526 Fip Verification $75,514