Finding 514240 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-12-13

AI Summary

  • Core Issue: The organization failed to file the Federal Audit Clearinghouse Data Collection Form on time, violating compliance requirements.
  • Impacted Requirements: This affects compliance with Uniform Guidance 2 CFR 200.512(a), which mandates timely reporting for federal awards over $750,000.
  • Recommended Follow-Up: Implement a tracking system for document submission and file the overdue form for the fiscal year ending June 30, 2023, as soon as possible.

Finding Text

Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 19.510 & 93.576 Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS) Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Conditions: The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a). Cause: Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting. Effect: Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements. Questioned costs: None. Auditor's Recommendation: We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023. Management Response: The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.

Corrective Action Plan

We have received and reviewed the comments in your audit report, which you provided following the audit of our financial statements for the fiscal year ending June 30, 2023. Below is our detailed response to the findings and recommendations: Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated Criteria or Specific Requirements: Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period. Auditor's Recommendation: Harshwal recommends that the Organization (Jewish Family Services of Silicon Valley, JSFSV) evaluate its policies and procedures regarding report submission to ensure the timely submission of all compliance reports. In addition, the Organization should maintain documentation to support the appropriate and timely submission of the single audit (SF-SAC form). Management Response: JFSSV acknowledges the delay in completing the FY23 audit. The unforeseen need for an additional auditor, identified during the FY22 audit process, significantly impacted our timeline. Despite this challenge, JFSSV promptly engaged a new auditing firm to ensure continuity and accuracy in our financial reporting. JFSSV has implemented proactive measures to streamline its audit preparation and submission processes to prevent similar delays in the future. These include enhancing internal review procedures, ensuring clear communication with auditors, and allocating sufficient resources for timely compliance with reporting requirements, federal regulations, and guidelines. JFSSV's progress is as follows: • FY22 audit was completed by June 24, 2023. • FY23 audit is on track for completion by December 2024. • FY24 audit is targeted for completion by March 2025, ensuring compliance with federal reporting timelines. JFSSV is fully committed to maintaining and improving its financial and operational controls. We will continue to monitor corrective actions and adjust our policies and procedures as necessary to prevent similar issues in the future.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 514241 2023-001
    Significant Deficiency
  • 514242 2023-001
    Significant Deficiency
  • 514243 2023-001
    Significant Deficiency Repeat
  • 514244 2023-001
    Significant Deficiency Repeat
  • 1090682 2023-001
    Significant Deficiency
  • 1090683 2023-001
    Significant Deficiency
  • 1090684 2023-001
    Significant Deficiency
  • 1090685 2023-001
    Significant Deficiency Repeat
  • 1090686 2023-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $310,955
93.576 Refugee and Entrant Assistance_discretionary Grants $172,968
93.566 Refugee and Entrant Assistance_state Administered Programs $84,989
97.024 Emergency Food and Shelter National Board Program $56,319