Finding Text
2023-003 (2021-003) LATE FILING OF THE SINGLE AUDIT REPORTING PACKAGE WITH THE FEDERAL AUDIT CLEARINGHOUSE (Significant Deficiency and Non-compliance)
Funding agency: U.S. Department of Labor
Federal Program Title and Assistance Listing Number:
WIA/WIOA Adult Program 17.258
WIA/WIOA Youth Activities 17.259
WIA/WIOA Dislocated Worker Formula Grant 17.278
Type of Finding: Significant Deficiency and Non-compliance)
Compliance Area: Reporting
Question Costs: None
Condition
EAWDB did not submit their Single Audit reporting package (financial statements, data collectionform, and corrective action plan) within the required time period.
Management's Progress in 2023: The Board did not make progress towards resolving this prior year finding.
Criteria
2 CFR 200.512 stipulates the requirement that the Single Audit reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period.
Effect
Late reporting could cause additional oversight or restriction by certain State entities, including the Board's direct oversight entity (New Mexico Department of Workforce Solutions).
Cause
Due to turnover, internal controls were not properly designed, executed, and monitored to ensure a timely preparation of reports and records for audit purposes. As a result, management did not comply with the submission requirements of 2 CFR 200.512.