Finding 588290 (2021-005)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-02-05

AI Summary

  • Core Issue: The single audit and data collection reporting package were not submitted on time for the years ending September 30, 2021, and September 30, 2022, violating Uniform Guidance requirements.
  • Impacted Requirements: Timely completion and submission of audits to the Federal Audit Clearinghouse within 9 months post-audit period were not met.
  • Recommended Follow-Up: Improve financial reporting processes to ensure timely completion and submission of audits in compliance with Uniform Guidance.

Finding Text

Criteria: As required under the Uniform Guidance, the single audit and data collection reporting package are required to be submitted to the Federal Audit Clearinghouse within 9 months after the end of the audit period. Condition: For the years ended September 30, 2021 and September 30, 2022, the financial statement audit and single audit were not scheduled or completed in a timely manner. As a result, the single audit and data collection reporting package were not completed or submitted to Federal Audit Clearinghouse in accordance with the requirements for Reporting under the Uniform Guidance. Cause: The commencement of the 2021 audit of the Organization was delayed primarily due to budgetary constraints and difficulty in identifying and engaging an audit firm capable of completing the single audit. As a result, the auditors were not engaged until April 2023 to complete the financial statement and single audit for the year ended September 30, 2021. The Organization was not fully prepared for the audit until November 2023, and due to other previously scheduled client engagements, the audit firm was unable to commence work on 2021 audit until late December 2023. Effect: The financial statements and single audit were not completed in a timely manner and AIRS is not in compliance with the required timing of submission of the single audit and data collection package to the Federal Audit Clearinghouse as required under the Uniform Guidance for years ended September 30, 2021 and September 30, 2022. Questioned Costs: None reported Repeat Finding from Prior Year: No Recommendation: AIRS should improve its financial reporting process and procedures to ensure that it completes financial statement and single audits in a timely and efficient manner and ensure that its financial statements, single audit and data collection package are completed and properly submitted to the Federal Audit Clearinghouse within the required 9 months after fiscal year end as required by the Uniform Guidance. Views of Responsible Officials: Management concurs with this audit finding.

Categories

Reporting

Other Findings in this Audit

  • 11847 2021-004
    Material Weakness
  • 11848 2021-005
    Material Weakness
  • 11849 2021-006
    Material Weakness
  • 588289 2021-004
    Material Weakness
  • 588291 2021-006
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.566 Refugee and Entrant Assistance_state Administered Programs $272,781
21.023 Emergency Rental Assistance Program $272,365
19.510 U.s. Refugee Admissions Program $117,250
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $88,150
93.576 Refugee and Entrant Assistance_discretionary Grants $81,186
21.019 Coronavirus Relief Fund $29,227