Finding 583046 (2020-003)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2020
Accepted
2023-12-27

AI Summary

  • Core Issue: The Data Collection Form for FY 2020 was submitted late, violating federal reporting requirements.
  • Impacted Requirements: Compliance with 2 CFR Part 200.512, which mandates timely submission of audit reports.
  • Recommended Follow-Up: AEDA should form an audit team before year-end and improve procedures for closing accounting records to ensure timely reporting.

Finding Text

Agency: U.S. department of Agriculture Federal Program: Senior Farmers' Market Nutrition Programs CFDA: 10.576 Grant Number: 201919Y831341 Grant Period 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 for the fiscal year ended June 30, 2020 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 in order to complete its reporting reuirements for the fiscal year 2020. Prior Year Audit Finding 2019-003 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

  • 6603 2020-002
    Significant Deficiency Repeat
  • 6604 2020-003
    - Repeat
  • 583045 2020-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.576 Senior Farmers Market Nutrition Program $440,868
10.572 Wic Farmers' Market Nutrition Program (fmnp) $372,338