Finding 573423 (2024-001)

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Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-13

AI Summary

  • Issue: The Data Collection Form was not submitted to the Federal Audit Clearinghouse within the required nine-month period after year-end.
  • Impact: This non-compliance affects the Organization's status, preventing it from being classified as a low risk auditee.
  • Follow-up: Ensure timely submission of the Data Collection Form in the future to meet compliance requirements.

Finding Text

Federal Assistance Listing Number - 93.044; 93.045 and 93.053 Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse ("FAC") within nine months of year end (2 CFR 200.512(a)(2). Condition: The Data Collection Form was not submitted to the FAC within the nine-month period for the year ended June 30, 2024. Effect: The Organization was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, the Organization cannot be considered a low risk auditee. Context: When performing our audit we noted the Data Collection Form submission to the FAC was not filed on a timely basis. Cause: There were personnel changes within the Organization, which caused delays in concluding the audit on a timely basis. Repeat Finding: N/A Recommendation: We recommend the Organization's Data Collection Form submission to the FAC be filed within nine months of its fiscal year end as required. Views of Responsible Officials and Planned Corrective Actions: See attached Correction Action Plan.

Corrective Action Plan

April 28, 2025 Person responsible: Kevin Heslop, Executive Vice President of Finance Fiscal Year Ended June 30, 2024 Section III – Federal Awards Findings and Questioned Costs Item 2024 – 001 Federal Assistance Listing Number: 93.044, 93.045 and 93.053 Special Programs for the Aging - Title III, Part B, Grants for Supportive Services and Senior Centers Special Programs for the Aging - Title III, Part C Nutrition Services Nutrition Services Incentive Program Condition The Organization’s Data Collection Form submission to the Federal Audit Clearinghouse was not filed on time within nine months of the end of its fiscal year. Views of Responsible Officials and Corrective Action The late submission was due to delays in the year-end financial closing process. While the audit was substantially complete, finalization and report preparation took longer than anticipated due to staffing limitations and the volume of reconciliations required. All corrective measures will be fully implemented during the FY2025 audit cycle to ensure timely submission. To prevent recurrence, the following corrective actions are being implemented: Audit Preparation Calendar: An internal audit timeline with clear deliverables and deadlines has been established to ensure all documentation is completed well ahead of the required submission date. Dedicated Oversight: A designated finance team member will coordinate directly with the audit firm to track progress, resolve outstanding items promptly and avoid unnecessary delays. Earlier Engagement: The audit engagement letter will be executed earlier in the fiscal year to allow for an extended timeline for fieldwork and review.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $589,407
93.667 Social Services Block Grant $173,979
93.053 Nutrition Services Incentive Program $98,315
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $89,158
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $18,314