Finding Text
Compliance with Reporting Requirements
Information on Federal Program: U.S. Department of Health COVID-19 Detection and Mitigation of COVID-19 in Confinement Facilities, federal assistance listing number 93.323.
Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the December 31, 2023, reporting package deadline was September 30, 2024.
Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House.
Statement of Cause: Difficulties were encountered in performing and completing the audit process, which caused delays in preparing accurate financial data. As a result, the December 31, 2023 audit was not issued until January 22, 2025.
Statement of Effect: The Association was not in compliance with federal guidelines.
Questioned Cost: None
Repeat Finding: No
Recommendation: We recommend management review policies and procedures to ensure timely and accurate information is available in order to complete the audit process timely.
Views of the Responsible Officials and Planned Corrective Actions: The amount of backup source documents and intensity of the single audit was very unfamiliar to staff
responsible for providing those materials. Recent hire of Finance Assistant, Paula Gwinnell and her gained experience will help move the audit along in a more timely manner.