Finding 576099 (2023-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-09-10

AI Summary

  • Core Issue: The organization failed to submit the Data Collection Form and Reporting Package on time for the fiscal year ending December 31, 2023.
  • Impacted Requirements: This noncompliance with Uniform Guidance 2 CFR Section 200.512(a) could jeopardize future federal grants.
  • Recommended Follow-Up: Implement new policies to ensure timely completion and submission of the annual audit.

Finding Text

Section III - Major Federal Award Program Findings and Questioned Costs Finding No. 2023-003 Federal Agency: United States Department of Agriculture Federal Program Title and ALN: All Federal Programs Compliance Requirement: Reporting (Single Audit Report) Type of Finding: Significant Deficiency (SD) and Instance of Noncompliance (NC) Criteria The Uniform Guidance 2 CFR Section 200.512(a) requires the audit to be completed, and the reporting package and data collection form be submitted to the Federal Audit Clearinghouse (“FAC”) within the earlier of 30-day after the receipt of the auditor’s reports or nine months after the end of the audit period. Statement of Condition The Data Collection Form and the Reporting Package for the year ended December 31, 2023, was not timely submitted to the federal government. The Data Collection Form and the Reporting Package must be submitted by the auditee within the earlier of 30-day after the receipt of the auditor’s reports or nine (9) months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. No extension from the cognizant or oversight agency was noted. Cause of Condition The Organization has not been able to provide the necessary information for the preparation of the single audit report on a timely basis in order to complete its reporting requirement for the fiscal year ended on December 31, 2023. Effect of Condition The Organization is not complying with the reporting requirements set forth by federal regulations, which could affect the future of its federal grants. Recommendation The Organization should adopt policies and procedures to ensure that the annual audit is performed and submitted in a timely manner. 28 Section III - Major Federal Award Program Findings and Questioned Costs (Continued) Management Response Management concurs with the findings. External auditors were contracted to update the financial statements for 2023, 2024 and 2025 is in process to prepare the single audit report in a timely manner. Responsible Officials Mr. Marcos Rivera CEO

Corrective Action Plan

External auditors were contracted to update the financial statements for 2023, 2024 and 2025 is in process to prepare the single audit report in a timely manner.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 576097 2023-001
    Material Weakness
  • 576098 2023-002
    Material Weakness
  • 576100 2023-004
    Material Weakness
  • 576101 2023-005
    Material Weakness
  • 1152539 2023-001
    Material Weakness
  • 1152540 2023-002
    Material Weakness
  • 1152541 2023-003
    Significant Deficiency
  • 1152542 2023-004
    Material Weakness
  • 1152543 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
10.569 Emergency Food Assistance Program (food Commodities) $10.15M
10.568 Emergency Food Assistance Program (administrative Costs) $979,411