Finding Text
Late Audit Submission
Audit finding 2024-001 represents a significant deficiency in internal control over compliance for
Community Action Partnership of Sonoma County's major federal programs.
Federal Program Information:
Funding agency: U.S. Department of Health and Human Services
Title: Head Start Cluster
AL number: 93.600
Award number: 90CH01142504
90HE00049801C6
Funding agency: Department of Treasury funds passed through Sonoma County
Title: Coronavirus State and Local Fiscal Recovery Funds
AL number: 21.027
Award number: PREE-2224, DEM-2224
Criteria or Specific Requirement: 2 CFR section 200.512(a) requires the reporting package and
data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar
days after the reports are received from auditors or nine months after the end of the audit
period.
Condition: The fiscal year audit and reporting package is being submitted after the required due
date.
Context: We reviewed the audit submission date in comparison to the required due date.
Questioned Costs: None
Effect: There is a potential for suspension or cessation of federal and/or state funding.
Cause: Community Action Partnership of Sonoma County experienced delays in issuing the
February 29, 2024, audited financial statements which were due November 30, 2024. CAPSC was
making adjustments to the year ended February 29, 2024, general ledger to correct accounting
errors, indicating reconciliations were not performed or reviewed during the year.
Repeat: No
Auditor's Recommendations: CAPSC should take steps to ensure that its financial records are
maintained on a current basis, reconciled timely, and audited within nine months after year end.
View of Responsible Officials: CAPSC agrees with the audit finding and has written a corrective
action plan.