Finding Text
Finding Number: 2021-SA7 Material Weakness Data Collection Form
Federal Award: No. 64.024 VA Homeless Providers Grant and Per Diem Program
Federal Agency: U.S. Veterans Administration
Pass-Through Entity: Not applicable
Criteria or Specific Requirement: Single audit submissions, including the data collection form, are required to be filed within nine months after fiscal year-end.
Condition: The single audit submission was not completed and not filed within nine months of year-end.
Cause: Factors beyond the control of current management, including poorly designed policies and procedures to ensure audit was completed timely, as key members of the accounting department left the Organization before appropriately transferring knowledge and records related to the Federal awards.
Effect or Potential Effect: Noncompliance with Uniform Guidance.
Questioned Costs: None.
Context: During the year under audit, the issues represent a systemic problem, beyond the control of current management.
Recommendation: Policies and procedures should be designed and implemented to ensure compliance with Uniform Guidance is met.
View of Responsible Officials: In response to finding number 2021-SA7, management agrees with the finding and will design, implement, and maintain policies and procedures that ensure compliance with Uniform Guidance.