Finding Text
Finding 2022-001 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Identification of the federal program Award Year Agency and Pass-through Entity Grant Title Grant Number Assistance Listing Number 2022 U.S. Department of Treasury COVID-19 Coronavirus State and Local Fiscal Recovery Funds none 21.027 Criteria or Specific Requirements The Council is required to submit the single audit report and Form SF-SAC within nine months of the fiscal year end or by any Office of Management and Budget extended deadlines. Condition The Form SF-SAC for the fiscal year ended September 30,2022 was not filed on time Cause The audit was not completed in time to file the form, due to a delay in contracting with an accountant to perform the audit. Effect or Potential Effect The Council was not able to file the Form SF-SAC by the required time. Questioned Costs None Context The Form SF-SAC is due nine months after the fiscal year end. The form for the fiscal year ended September 30,2022 was filed late. Identification as a repeat finding This is a repeat of finding 2021-001, and since it is a repeat finding we believe it to be a systemic issue. Recommendation We recommend the Council implement internal control procedures to ensure timely hiring of a CPA firm to complete audit. Views of Responsible Officials Management concurs with the findings. See correction action plan per more information.