Finding 576230 (2023-001)

Significant Deficiency Repeat Finding

Requirement

Questioned Costs

Year

2023

Accepted

2025-09-12

Audit: 366149

Organization: Taller Educativo De Caguas, Inc. (PR)

Auditor: Diaz and Candelaria CPA Psc

AI Summary

Core Issue: The Data Collection Form and Single Audit reporting package were submitted late, missing the nine-month deadline.
Impacted Requirements: This violates Uniform Guidance, Part 200.512 (a), which mandates timely submission of audit reports.
Recommended Follow-Up: Ensure future submissions of the data collection form and audit package meet required deadlines to avoid compliance issues.

Finding Text

Criteria Uniform Guidance, Part 200.512 (a) established that the audit must be completed, and the data collection form and reporting package must be submitted within the earlier of 30 days after receipt of the auditor's reports, or nine 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. Unless restricted by law or regulation. The auditee shall make copies available for public inspection. Condition The Data Collection Form and Single Audit reporting package were not submitted within nine (9) months after the end of the audit period. Also did not submit six (6) months beyond the normal due date nor on the extension date. Casuse and Effect Information to complete the financial statements audit procedures was not available within the required period. Data collection form and single audit report were not submitted in a timely manner as required by the Uniform Guidance. Recommendation Data collection from and single audit package shall be submitted within the required due dates Management Response The delay in submitting the data collection form was an extraordinary event, due to the delay of the audited financial statements. There was some actions related to some grants for year ended December 31, 2022 pending of approval by the Grantor Agency.

Corrective Action Plan

To avoid future delays, the program will implement an internal procedure to ensure that the auditor hiring process is initiated well in advance of the fiscal year's end. This will allow us to meet the established deadlines for submitting audits to the Federal Audit Clearinghouse. During the audit period, the program encountered challenges in securing an auditor within the required timeframe. In mid-2022, the hiring process for the FY 2021 audit was initiated, but most contacted firms were unavailable or exceeded the allocated budget. The final audit report for FY2021 was received in October 2023, at which point the program proceeded with hiring the same audit firm for FY's 2022 and 2023, as their proposal was within budget and timelines. Documentation of efforts made after October 2023 is included, along with the estimated completion date for the fy 2022 audit. These actions reflect our commitment to timely compliance and improved internal procedures to prevent future delays.

Other Findings in this Audit

576231 2023-001

Significant Deficiency Repeat
576232 2023-001

Significant Deficiency Repeat
1152672 2023-001

Significant Deficiency Repeat
1152673 2023-001

Significant Deficiency Repeat
1152674 2023-001

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
93.600	Head Start	$111,058
10.558	Child and Adult Care Food Program	$83,899