Finding 583044 (2019-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2019
Accepted
2023-12-27

AI Summary

  • Core Issue: AEDA failed to submit the Data Collection Form on time for the fiscal year ending June 30, 2019, violating federal reporting requirements.
  • Impacted Requirements: Noncompliance with 2 CFR Part 200.512 could jeopardize AEDA's future federal grants.
  • Recommended Follow-Up: AEDA should form an audit team before year-end and improve procedures for timely closing of accounting records and preparing financial statements.

Finding Text

Agency: U.S. department of Agriculture Federal Program: WIC Farmers'Market Nutrition ans Senior Farmers' Market Nutrition Programs CFDA: 10.572, 10.576 Grant Number: 201818Y860441/201818Y86741 201919Y860441/201919Y86741 Grant Period October 1, 2017 - September 30, 2018 October 1, 2018 -September 30, 2019 Compliance Reporting Category Noncompliance Criteria 2 CFR Part 200.512 - Report Submission General established that (1)The audit must be completed, and the data collection form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If tge due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition The Data Collection Form forthe fiscal year ended Jine 30, 2019 was not timely submitted to the federal government. Effect AEDA is not in compliance with the reporting requirement set forth by federal regulation, which could affect the future of its federal grants. Cause AEDA has not been able to provide the necessary information for the preparation of the single auidt report on a timely basis inorder to complete its reporting reuirements for the fiscal year 2019. Prior Year Audit Finding 2018-003 Recommendation We recommend AEDA to assemble, before the year-end, an audit team to be in-charge of the single audit process. Also, AEDA's management should implement adequate procedures to timely close its accounting records, subsidiaries and reconciliations, which are esential for the preparation of the fiscal year-end financial statements and reports on an accurate timely manner. Questioned Costs None Management's Response Refer to Grantee's Corrective Action Plan.

Categories

Reporting

Other Findings in this Audit

  • 6599 2019-002
    Significant Deficiency Repeat
  • 6600 2019-003
    - Repeat
  • 6601 2019-003
    - Repeat
  • 6602 2019-002
    Significant Deficiency Repeat
  • 583041 2019-002
    Significant Deficiency Repeat
  • 583042 2019-003
    - Repeat
  • 583043 2019-003
    - Repeat

Programs in Audit

ALN Program Name Expenditures
10.576 Senior Farmers Market Nutrition Program $858,835
10.572 Wic Farmers' Market Nutrition Program (fmnp) $800,327
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $297,037