FAC Explorer

Finding 610885 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-26
Audit: 35057
Organization: American Battlefield Trust and Affiliates (DC)
Auditor: Rogers & Company PLLC

AI Summary

  • Core Issue: The Trust failed to submit the OMB reporting package on time, missing the nine-month deadline after the fiscal year end.
  • Impacted Requirements: This delay violates the Uniform Guidance, which mandates timely submission of audited financial reports for entities with over $750,000 in Federal awards.
  • Recommended Follow-Up: The Trust should enhance financial close-out procedures and ensure audits are completed within the required timeframe to avoid future delays.

Finding Text

Finding No. 2022-002-Significant Deficiency-Delay in Submission of the OMB Reporting Package. The Uniform Guidance requires that entities that expense $750,000 or more in a year in Federal awards must submit their audited annual financial reports and data collection form to the Federal Audit Clearinghouse within thirty (30) days after receipts of the auditor's report, or nine (9) months of the close of the auditee's fiscal year. The Trust did not file the OMB reporting package within nine months of the fiscal year end as required per Uniform Guidance. Turnover in a key accounting position close to the year-end caused a delay in start of the annual audit. The fiscal year 2022 audit work did not commence until March 2023 and was not completed until June 2023. We recommend the Trust complete all reports required under the Federal award document and submit the reports in a timely manner. The Trust should improve financial close-out procedures and obtain the audit required under the Uniform Guidance within nine months of the fiscal year end.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 34434 2022-002
    Significant Deficiency
  • 34435 2022-002
    Significant Deficiency
  • 34436 2022-002
    Significant Deficiency
  • 34437 2022-002
    Significant Deficiency
  • 34438 2022-002
    Significant Deficiency
  • 34439 2022-002
    Significant Deficiency
  • 34440 2022-002
    Significant Deficiency
  • 34441 2022-002
    Significant Deficiency
  • 34442 2022-002
    Significant Deficiency
  • 34443 2022-002
    Significant Deficiency
  • 610876 2022-002
    Significant Deficiency
  • 610877 2022-002
    Significant Deficiency
  • 610878 2022-002
    Significant Deficiency
  • 610879 2022-002
    Significant Deficiency
  • 610880 2022-002
    Significant Deficiency
  • 610881 2022-002
    Significant Deficiency
  • 610882 2022-002
    Significant Deficiency
  • 610883 2022-002
    Significant Deficiency
  • 610884 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.926 American Battlefield Protection $51,448
15.928 Civil War Battlefield Land Acquisition Grants $34,212