Finding 513869 (2023-001)

Requirement

Questioned Costs

Year

2023

Accepted

2024-12-11

Audit: 331886

Organization: Baraga-Houghton-Keweenaw Child Development Board, Inc. (MI)

Auditor: Rukkila Negro and Associates CPAS PC

AI Summary

Answer: The single audit report was submitted late.
Trend: This delay exceeds the required submission timeline by over three months.
List: Ensure future reports are submitted by the due date to comply with Uniform Guidance.

Finding Text

According to the Uniform Guidance, the single audit report must be submitted within nine months after the end of the fiscal year. The single audit report for the fiscal year ending October 31, 2023, was submitted more than tree months past the required due date of July 31, 2023 as per the Uniform Guidance.

Corrective Action Plan

This finding should be considered a one-time occurrence as it was unexpected personal circumstances that led to a delay in the completion of the FY2023 audit. These circumstances have since been addressed. Midpoints & deadlines have been added to the Agency's Annual Planning Calendar in order to verify that progress on the audit & form 990 are being made in a timely manner. Additionally, support has been assigned to the Finance Department to assist with day-to-day duties so that the Finance Director can focus on priorities such as these.

Other Findings in this Audit

513870 2023-002

-
1090311 2023-001

-
1090312 2023-002

-

Programs in Audit

ALN	Program Name	Expenditures
93.600	Head Start	$6.22M
84.287	Twenty-First Century Community Learning Centers	$237,273
10.558	Child and Adult Care Food Program	$223,731
10.559	Summer Food Service Program for Children	$27,951