Finding 612686 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-21
Audit: 36980
Auditor: Bdo USA PC

AI Summary

  • Core Issue: Hope Community Resources missed the deadline for submitting the Form SF-SAC due to delays in closing financial records.
  • Impacted Requirements: The submission was required within nine months after the fiscal year-end, which was not met.
  • Recommended Follow-Up: Implement stronger internal controls to ensure timely closing of books and records for future submissions.

Finding Text

Finding 2022-003 Significant Deficiency in Internal Control over Compliance, Noncompliance ? Reporting Agency U.S. Department of Health and Human Services ALN 93.498 Program Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Criteria Hope Community Resources 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. Cause The audit was not completed in time to file the form, due to a delay in closing the books and records. Effect or potential effect Hope was not able to file the Form FS-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 June 30, 2022 was filed late. Identification as a repeat finding No Recommendation We recommend Hope to implement internal control procedures to ensure timely closing of books and records to ensure timely submission of the form SF-SAC in the future. Views of Responsible Officials Management acknowledges the observed recommendation. Management will ensure timely year end closing and review of audit schedules to ensure timely reporting.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 36243 2022-002
    Material Weakness
  • 36244 2022-003
    Significant Deficiency
  • 612685 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $996,428