Finding 521556 (2023-001)

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Requirement
P
Questioned Costs
-
Year
2023
Accepted
2025-02-04

AI Summary

  • Core Issue: The organization failed to submit its single audit for the fiscal year ending June 30, 2022, to the Federal Audit Clearinghouse.
  • Impacted Requirements: This non-compliance with 45 CFR Part 75, Subpart F affects the organization’s transparency and accountability regarding federal funding.
  • Recommended Follow-Up: Submit the overdue audit for FY 2022 and ensure the FY 2023 audit is submitted on time; consider accessing training materials from the FAC website to improve processes.

Finding Text

Criteria: In accordance with 45 CFR Part 75, Subpart F, nonprofit organizations that expend $750,000 or more in federal awards in a fiscal year must have a single audit conducted and submit the related audit reports to the Federal Audit Clearinghouse (FAC) within 30 days after receipt of the auditor’s report or 9 months after the end of the audit period. Condition: We noted that the single audit for the fiscal year ended June 30, 2022 was not submitted to the Federal Audit Clearinghouse. Cause: Insufficient training and transfer of duties related to the single audit process during employment transition from prior Director of Finance to the current Finance Manager. Effect: The organization’s single audit status was not reported to FAC and made publicly available. Recommendation: We recommend the FAC submission for the fiscal year ended June 30, 2022 be processed, along with the fiscal year ended June 30, 2023. If necessary, training materials can be accessed online via the FAC website. Organization’s Response: The organization will process the submission prior to the end of fiscal year ending June 30, 2024. The Finance Manager will process the submissions and the Executive Director will review.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $301,427
14.231 Emergency Solutions Grant Program $265,536
64.033 Va Supportive Services for Veteran Families Program $104,243
14.267 Continuum of Care Program $93,780
93.150 Projects for Assistance in Transition From Homelessness (path) $13,950
97.024 Emergency Food and Shelter National Board Program $6,095