Finding 524736 (2023-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-02-27

AI Summary

  • Core Issue: The annual financial statement was submitted late to the Federal Audit Clearing House.
  • Impacted Requirements: Compliance with the Uniform Guidance under 45 CFR § 75, specifically regarding timely audits for entities expending over $750,000 in federal awards.
  • Recommended Follow-Up: Ensure future submissions meet deadlines to avoid penalties and maintain compliance with federal audit requirements.

Finding Text

The required annual financial statement submission to the Federal Audit Clearing House for the year ended August 31, 2023 was made after the extended submission deadline. Criteria: The U. S. Department of Health and Human Services has implemented the Uniform Guidance at 45 CFR § 75. According to the Subpart F-Audits 45 CFR §75.501(a) non-federal entities that expend $750,000 or more during the non-Federal entity's fiscal year in federal awards must have a single or program-specific audit conducted for that year in accordance with the provisions of this part. Guidance on determining Federal awards expended is provided in 45.

Categories

Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 524733 2023-001
    Material Weakness
  • 524734 2023-002
    Material Weakness
  • 524735 2023-001
    Material Weakness
  • 1101175 2023-001
    Material Weakness
  • 1101176 2023-002
    Material Weakness
  • 1101177 2023-001
    Material Weakness
  • 1101178 2023-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
81.042 Weatherization Assistance for Low-Income Persons $453,872
94.011 Americorps Seniors Foster Grandparent Program (fgp) 94.011 $309,817
93.568 Low-Income Home Energy Assistance $173,522
93.569 Community Services Block Grant $1,360