FAC Explorer

Finding 523479 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-02-18
Audit: 342748
Organization: La Isla Network INC (DC)
Auditor: Mullins PC

AI Summary

  • Issue: LIN failed to submit the single audit report on time, violating Uniform Guidance 2 CFR 200.501.
  • Impact: This delay means federal oversight agencies did not have access to LIN's completed audit when needed.
  • Recommendation: LIN should ensure timely preparation of its SEFA to meet future audit submission deadlines.

Finding Text

Condition: Uniform Guidance 2 CFR 200.501 states that the audit shall be completed, and the data collection form shall be submitted within the earlier of 30 days after the receipt of the auditor’s report, or nine months after the end of the audit period. Condition: The single audit report was not submitted to the Office of Management and Budget in accordance with the reporting requirement. Cause: The delay in submission was caused by unforeseen circumstances related to the auditing firm's processes. Effect: LIN did not provide required information to its federal oversight agency in a timely manner. The Federal Clearinghouse did not have LIN’s completed audit available. Questioned Costs: None Recommendation: LIN should prepare its SEFA in a timely manner in order to meet the deadline for submission of the audit and data collection form.

Corrective Action Plan

We are in agreement with the auditors' finding. In the future, we will be prepared for the reporting requirements and the data collection form will be submitted within 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Moving forward, the SEFA will be prepared alongside other necessary documents to facilitate the audit process efficiently, and the audit submission will be completed on time. The organization has implemented new measures to monitor the progress of audit activities, including the preparation of the audit by their independent auditing firm, and ensure adequate time is allotted for submission and correspondences within the required deadlines.

Categories

Reporting

Other Findings in this Audit

  • 1099921 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.019 International Programs to Combat Human Trafficking $86,084
17.401 International Labor Programs $74,250