FAC Explorer

Finding 58142 (2022-001)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-05-11
Audit: 54891
Organization: Pacific Library Partnership (CA)
Auditor: Jjacpa INC

AI Summary

  • Core Issue: PLP missed the deadline for completing and submitting the audit and related forms as required by Section 200.512(a).
  • Impacted Requirements: Timeliness of audit completion and submission, which should occur within nine months after the fiscal year-end.
  • Recommended Follow-Up: PLP needs to establish clear policies and procedures to ensure future audits are completed on time.

Finding Text

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Pass-through Entity: State of California Department of Housing and Community Development Year: 2022 Criteria: Section 200.512(a) of the Uniform Guidance states that an audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Condition: PLP did not complete the audit and submit the data collection form and reporting package within nine months after the end of the fiscal year. Questioned Costs: None Context: PLP did not complete its audit of the annual financial statements until after the deadline had passed. Effect or Potential Effect: PLP did not meet the audit requirements as provided in Section 200.512(a). Cause: PLP did not have policies and procedures in place to have the financial audit completed by the deadline. Recommendation: PLP should implement policies and procedures to have the financial audit completed by the deadline. Responsible Official?s Response and Corrective Action Planned: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline.

Corrective Action Plan

Finding 2022-001 ? Timeliness CFDA Title and Number: State Library Program (CFDA #45.310) Federal Agency: National Endowment for the Humanities Planned Corrective Action: Pacific Library Partnership?s independent auditor has completed the FY21/22 Pacific Library Partnership?s Single Audit on May 11, 2023, and will be submitting the single audit immediately. The Single Audit submission was delayed by unforeseen circumstances beyond our control. Our agency will work closely with the independent auditor to ensure future Single Audits are completed within the specified timeline. Name of Responsible Person: Andrew Yon, Controller Project Implementation Date: May 11, 2023

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 58143 2022-001
    Material Weakness
  • 58144 2022-001
    Material Weakness
  • 58145 2022-001
    Material Weakness
  • 58146 2022-001
    Material Weakness
  • 58147 2022-001
    Material Weakness
  • 58148 2022-001
    Material Weakness
  • 58149 2022-001
    Material Weakness
  • 58150 2022-001
    Material Weakness
  • 58973 2022-001
    Material Weakness
  • 58974 2022-001
    Material Weakness
  • 58975 2022-001
    Material Weakness
  • 58976 2022-001
    Material Weakness
  • 58977 2022-001
    Material Weakness
  • 634584 2022-001
    Material Weakness
  • 634585 2022-001
    Material Weakness
  • 634586 2022-001
    Material Weakness
  • 634587 2022-001
    Material Weakness
  • 634588 2022-001
    Material Weakness
  • 634589 2022-001
    Material Weakness
  • 634590 2022-001
    Material Weakness
  • 634591 2022-001
    Material Weakness
  • 634592 2022-001
    Material Weakness
  • 635415 2022-001
    Material Weakness
  • 635416 2022-001
    Material Weakness
  • 635417 2022-001
    Material Weakness
  • 635418 2022-001
    Material Weakness
  • 635419 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
45.310 Grants to States $86,512
45.313 Laura Bush 21st Century Librarian Program $85,219