Finding 523480 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-02-18

AI Summary

  • Core Issue: The Data Collection Form and Single Audit reporting package were submitted late, missing the nine-month deadline.
  • Impacted Requirements: This violates Uniform Guidance, Part 200.512 (a), which mandates timely submission of audit reports.
  • Recommended Follow-Up: Ensure future submissions of the data collection form and audit package meet required deadlines to avoid compliance issues.

Finding Text

Criteria Uniform Guidance, Part 200.512 (a) established that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 days after receipt of the auditor's reports, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Unless restricted by law or regulation. The auditee shall make copies available for public inspection. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Also did not submit six (6) months beyond the normal due date nor on the extension date. Casuse and Effect Information to complete the financial statements audit procedures was not available within the required period. Data collection form and single audit report were not submitted in a timely manner as required by the Uniform Guidance. Recommendation Data collection from and single audit package shall be submitted within the required due dates Management Response The delay in submitting the data collection form was an extraordinary event, due to the delay of the audited financial statements. There was some actions related to some grants for year ended December 31, 2022 pending of approval by the Grantor Agency.

Corrective Action Plan

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. ue to complications related to COVID-19 during that period, we faced several obstacles in hiring auditors. In mid-June 2022, we began the process for the fiscal year 2021 audit. Many of the auditors we contacted informed us that they were unavailable, which is supported by the attached evidence. The only available auditor offered a budget that significantly exceeded the allocated funds, delaying the hiring while additional resources were identified. The final audit reports for 2021 were received in October 2023,

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 523481 2022-001
    Significant Deficiency
  • 523482 2022-001
    Significant Deficiency
  • 523483 2022-001
    Significant Deficiency
  • 523484 2022-001
    Significant Deficiency
  • 523485 2022-001
    Significant Deficiency
  • 1099922 2022-001
    Significant Deficiency
  • 1099923 2022-001
    Significant Deficiency
  • 1099924 2022-001
    Significant Deficiency
  • 1099925 2022-001
    Significant Deficiency
  • 1099926 2022-001
    Significant Deficiency
  • 1099927 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $41,325
93.356 Head Start Disaster Recovery $32,603
93.600 Head Start $13,464