Finding Text
Finding 2022-002 ? Material Weakness ? Late Submission of Federal Single Audit Report Criteria - Northwest Connecticut Association for the Arts, Inc was required to have its Uniform Guidance audit completed and uploaded to the federal clearinghouse website by March 31, 2023. The audit was not completed and uploaded until after this date. Cause - Due to employee staffing difficulties in the finance and accounting department predominantly caused by the pandemic, the accounting records were not completed in a timely manner. Condition ? The audit was not completed and uploaded until after the due date of March 31, 2023. Effect of Potential Effect - Untimely reports can prevent the Organization?s funders to make appropriate decisions regarding the Organization?s programs. Questioned Costs - None Context ? The Schedule of Expenditures of Federal Awards was not completed in a timely manner causing the audit to be delayed and late. Recommendation ? Management should make the proper changes to its finance functions to ensure it has sufficient staffing resources to keep its accounting records up to date for its federal programs. Views of Responsible Officials - See Corrective Action Plan.