FAC Explorer

Finding 570828 (2023-003)

Significant Deficiency Repeat Finding
Requirement
ABCEHLM
Questioned Costs
-
Year
2023
Accepted
2025-07-09
Audit: 361764
Organization: Folsom Cordova Community Partnership (CA)
Auditor: Nicholson & Olson CPAS

AI Summary

  • Core Issue: The Organization failed to submit the Single Audit Data Collection Form on time due to delays in financial statement preparation.
  • Impacted Requirements: This violates Uniform Guidance, which mandates submission within 30 days of the audit report or nine months post fiscal year-end.
  • Recommended Follow-Up: Hire additional accounting staff to ensure timely completion of financial statements and audits, addressing the turnover and vacancy issues.

Finding Text

2023-003 Significant deficiency - Timely Submission of Single Audit Data Collection Form Criteria: Uniform Guidance requires Organizations that expend $750,000 and greater of federal funds to conduct a single audit and submit the data collection form to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the fiscal year. Condition: The Organization has experienced significant delays in the preparation and issuance of the June 30, 2023, financial statements and its Single Audit required under the Uniform Guidance. Cause: This situation was attributed to the turnover and vacancy in the accounting department and the shortage of support staff. Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes FCCP to be considered a high-risk auditee. In addition, the Organization is required to adhere to strict reporting deadlines set by regulatory bodies, including Federal grantors. Failure to meet these deadlines can result in compliance issues and penalties and ultimately jeopardize the renewal of funding. Questioned costs: None Repeat Finding: Previously reported as finding 2022-004 Recommendation: Employ the necessary accounting personnel to ensure the financial statements are completed in an accurate and timely manner. Response: The Organization agrees with the finding. Now that the Organization has filled the accounting director position the delinquent audits are being completed as efficiently as possible.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 570816 2023-002
    Significant Deficiency Repeat
  • 570817 2023-002
    Significant Deficiency Repeat
  • 570818 2023-002
    Significant Deficiency Repeat
  • 570819 2023-002
    Significant Deficiency Repeat
  • 570820 2023-002
    Significant Deficiency Repeat
  • 570821 2023-002
    Significant Deficiency Repeat
  • 570822 2023-002
    Significant Deficiency Repeat
  • 570823 2023-002
    Significant Deficiency Repeat
  • 570824 2023-002
    Significant Deficiency Repeat
  • 570825 2023-003
    Significant Deficiency Repeat
  • 570826 2023-003
    Significant Deficiency Repeat
  • 570827 2023-003
    Significant Deficiency Repeat
  • 570829 2023-003
    Significant Deficiency Repeat
  • 570830 2023-003
    Significant Deficiency Repeat
  • 570831 2023-003
    Significant Deficiency Repeat
  • 570832 2023-003
    Significant Deficiency Repeat
  • 570833 2023-003
    Significant Deficiency Repeat
  • 570834 2023-004
    Significant Deficiency Repeat
  • 570835 2023-004
    Significant Deficiency Repeat
  • 570836 2023-004
    Significant Deficiency Repeat
  • 570837 2023-004
    Significant Deficiency Repeat
  • 570838 2023-004
    Significant Deficiency Repeat
  • 570839 2023-004
    Significant Deficiency Repeat
  • 570840 2023-004
    Significant Deficiency Repeat
  • 570841 2023-004
    Significant Deficiency Repeat
  • 570842 2023-004
    Significant Deficiency Repeat
  • 1147258 2023-002
    Significant Deficiency Repeat
  • 1147259 2023-002
    Significant Deficiency Repeat
  • 1147260 2023-002
    Significant Deficiency Repeat
  • 1147261 2023-002
    Significant Deficiency Repeat
  • 1147262 2023-002
    Significant Deficiency Repeat
  • 1147263 2023-002
    Significant Deficiency Repeat
  • 1147264 2023-002
    Significant Deficiency Repeat
  • 1147265 2023-002
    Significant Deficiency Repeat
  • 1147266 2023-002
    Significant Deficiency Repeat
  • 1147267 2023-003
    Significant Deficiency Repeat
  • 1147268 2023-003
    Significant Deficiency Repeat
  • 1147269 2023-003
    Significant Deficiency Repeat
  • 1147270 2023-003
    Significant Deficiency Repeat
  • 1147271 2023-003
    Significant Deficiency Repeat
  • 1147272 2023-003
    Significant Deficiency Repeat
  • 1147273 2023-003
    Significant Deficiency Repeat
  • 1147274 2023-003
    Significant Deficiency Repeat
  • 1147275 2023-003
    Significant Deficiency Repeat
  • 1147276 2023-004
    Significant Deficiency Repeat
  • 1147277 2023-004
    Significant Deficiency Repeat
  • 1147278 2023-004
    Significant Deficiency Repeat
  • 1147279 2023-004
    Significant Deficiency Repeat
  • 1147280 2023-004
    Significant Deficiency Repeat
  • 1147281 2023-004
    Significant Deficiency Repeat
  • 1147282 2023-004
    Significant Deficiency Repeat
  • 1147283 2023-004
    Significant Deficiency Repeat
  • 1147284 2023-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $127,544
17.258 Wioa Adult Program $64,507
17.259 Wioa Youth Activities $57,368
17.278 Wioa Dislocated Worker Formula Grants $51,137
93.268 Immunization Cooperative Agreements $40,408
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $13,913
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,805
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $8,513
93.569 Community Services Block Grant $3,693
14.218 Community Development Block Grants/entitlement Grants $88