Finding 572047 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-07-28

AI Summary

  • Core Issue: The Center missed the federal deadline for submitting audit documentation, which is nine months after the year-end.
  • Impacted Requirements: Compliance with 2 CFR Part 200 Subpart F, specifically the audit submission timeline.
  • Recommended Follow-Up: Implement measures to ensure timely submission of required documentation to meet reporting deadlines.

Finding Text

2024-001: Significant Deficiency - Audit Completion and Submission to the Federal Government Compliance Area: Reporting (L) Criteria: Single Audits under 2 CFR Part 200 Subpart F 200.501-Audit Requirements are required to be submitted through the Federal Clearinghouse nine months from the recipient's year end. Condition: The Center did not provide audit documentation early enough to meet the federal governments nine-month submission deadline. Cause and Effect: The Center was unable to submit the required information to the auditors in a timely manner, resulting in non-compliance. Repeat Finding: No. Recommendation: We recommend that greater care is taken to ensure reporting deadlines are met. Management Response: See the following page for management's response to this finding.

Corrective Action Plan

Response to the Audit Findings FY 2024 Name of the Contact Person Responsible for Corrective Action: Abraham Mock, Executive Director Planned Corrective Action The Buffalo Senior Center recognizes the importance of meeting federal audit submission deadlines. To address this issue and prevent recurrence, we have implemented the following corrective actions: - Created an internal compliance calendar that includes all federal reporting and audit submission deadlines. - Scheduled earlier year-end closeout and reconciliations, with internal deadlines two months prior to the federal deadline. - Allocated additional staff time and resources during year-end to ensure timely preparation of financial and grant documentation. - Established a formal review and submission process with our auditors to ensure all necessary docuemtnation is delievered at least 60 days prior to the submission deadline. - Assigned direct oversight of audit coordination to the Executive Director, with monthly pregress check-ins from July through September. These steps are designed to eliminate delays and ensure full compliance with the 9-month federal submission deadline going forward. Management's Agreement or Disagreement with the Finding Management agrees with the finding. We acknowledge the delay in providing audit documentation and are committed to improving our reporting timeline and internal coordination to ensure timely submission in the future.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 1148489 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.509 Formula Grants for Rural Areas and Tribal Transit Program $119,919
20.526 Buses and Bus Facilities Formula, Competitive, and Low Or No Emissions Programs $61,880
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $43,322
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $20,784
93.053 Nutrition Services Incentive Program $14,803
93.052 National Family Caregiver Support, Title Iii, Part E $8,521