FAC Explorer

Finding 8241 (2022-002)

- Repeat Finding
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2024-01-10
Audit: 10872
Organization: Clare|matrix (CA)
Auditor: Withumsmith+brown

AI Summary

  • Core Issue: The Organization missed the deadline for submitting its single audit report to the Federal Audit Clearinghouse.
  • Impacted Requirements: This violates Uniform Guidance, which mandates submission within 30 days of receiving the report or nine months after the fiscal year ends.
  • Recommended Follow-up: Establish internal controls to track due dates and improve record-keeping for timely audit submissions.

Finding Text

Finding 2022-002 – Timely Submission of Federal Audit Clearinghouse Data Collection Form Finding Type: Other Matter Criteria: Uniform Guidance requires that a single audit must be submitted by the Organization to the Federal Audit Clearinghouse the earlier of 30 days after receiving the single report or nine months after the end of the Organization’s fiscal year. Condition: The Organization did not submit its single audit report within the timeframe required by Uniform Guidance. Cause: The Organization was not able to complete the single audit and related submission due to delays in the audit process. Effect and Potential Effect: The failure to submit single audits within the time frame prescribed by Uniform Guidance causes the Organization to be considered a high-risk auditee. Questioned Costs: None Repeat Finding: Yes Recommendation: We recommend the Organization develop internal controls and procedures to identify relevant Uniform Guidance due dates and to ensure records are kept in a manner to facilitate timely single audit submissions.

Corrective Action Plan

Responsible Official's Response: Management will hire a qualified controller, grant accountant and senior accountant who all will have the necessary skills and knowledge to facilitate accurate and timely financial statements preparation. The Director of General Operations will also be responsible for providing more detailed review of the accounting records on a monthly basis to evaluate the accuracy of the financial statements in with US GAAP. Planned Implementation Date of Corrective Action: June 30, 2024 Person Responsible for Corrective Action: Director of General Operations

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 8238 2022-001
    Material Weakness Repeat
  • 8239 2022-001
    Material Weakness Repeat
  • 8240 2022-001
    Material Weakness Repeat
  • 8242 2022-002
    - Repeat
  • 8243 2022-002
    - Repeat
  • 584680 2022-001
    Material Weakness Repeat
  • 584681 2022-001
    Material Weakness Repeat
  • 584682 2022-001
    Material Weakness Repeat
  • 584683 2022-002
    - Repeat
  • 584684 2022-002
    - Repeat
  • 584685 2022-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.25M
93.778 Medical Assistance Program $807,082
93.788 Opioid Str $743,287