Finding 575146 (2024-002)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-29

AI Summary

  • Core Issue: Five out of eight monthly reports were submitted late, violating compliance requirements.
  • Impacted Requirements: Internal controls are needed to prevent noncompliance as per Uniform Guidance.
  • Recommended Follow-Up: Management should create clear procedures for timely report submissions and is already working with a consultant to improve controls.

Finding Text

Condition: Our test work over the reporting compliance requirement included a sample of monthly financial and performance reports. We noted that five of the eight reports were not submitted by the required dates. Criteria: The Uniform Guidance requires organizations to establish internal controls to detect potential noncompliance. Cause: Overall significant turnover and lack of policies and procedures regarding report submission. Effect: Non-compliance with submission of required financial and program reports. Recommendation: We recommend that management establish procedures for timely submission of required financial and performance reports. Views of Responsible Officials and Planned Corrective Actions: The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.

Corrective Action Plan

The Organization has recently hired an outside consultant and is working on documenting their internal controls to ensure timely submission of required financial and program reports.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 575145 2024-001
    Material Weakness
  • 575147 2024-003
    Material Weakness
  • 1151587 2024-001
    Material Weakness
  • 1151588 2024-002
    Material Weakness
  • 1151589 2024-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.11M