Finding Text
Reference: 2022-001
Type of Finding: Material Weakness
Category of Finding: Reporting
Federal Program Title(s) & CFDA Number(s): 81.042 – Weatherization Assistance for Low Income Persons; 93.568 – Low-Income Home Energy Assistance Program
Federal Agency: United States Department of Energy; United States Department of Health and Human Services
Passed-Through: California State Department of Community Services and Development
Award Number: N/A
Award Year: Fiscal Year 2021/22
Criteria:
Section 200.512 of Uniform Guidance requires that the audit be completed, and the data collection form and reporting package by submitted within the earlier of 30 calendar days after receipt of the auditors’ reports, or nine months after the end of the audit period.
Condition:
The current audit report and reporting package was due to be completed and submitted by June 30, 2023. The completion of the audit and submission of the reporting package was not completed within the required submission timeline.
Cause:
Audit files were turned in completed on 6/30/2023 but were not submitted early enough to allow time for the auditors’ review and submission prior to the submission deadline.
Effect:
The audit and reporting package are considered late and will be submitted after the submission timeline.
Questioned Costs:
None.
Recommendation:
We recommend the Agency implement financial closing procedures that include a single audit performance and ensure the timely submission of both the data collection form and the reporting package.
Management Response:
The Agency will begin preparation for the federal audit each year between October and December for the prior fiscal year in order to complete and meet the requirement to submit the audit to the Federal Audit Clearinghouse.