Finding 946438 (2023-001)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-02-21
Audit: 291536
Organization: Learningworks (ME)
Auditor: Pgm LLC

AI Summary

  • Core Issue: The Organization missed the Uniform Guidance deadline for submitting the single audit package by six days.
  • Impacted Requirements: The submission was due by March 31, 2023, but was only accepted on April 6, 2023.
  • Recommended Follow-Up: Address staffing challenges and improve processes to ensure timely financial record closure and compliance in the future.

Finding Text

Finding Criteria Uniform Guidance requires the single audit package to be submitted to the Federal Audit Clearinghouse within nine months of the fiscal year end. Conditions and Context During the year the Organization experienced staff turnover in several key areas within the Finance Department and Administration. Accounting activities were outsourced and an interim Executive Director appointed late in the year. The multiple changes in personnel prevented timely closure for the financial records. Effect The Organization missed the filing deadline for the year ended June 30, 2022 by six days. The deadline was March 31, 2023 but was not submitted and accepted by the Federal Clearinghouse until April 6, 2023.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.287 Twenty-First Century Community Learning Centers $1.27M
21.027 Coronavirus State and Local Fiscal Recovery Funds $243,449
17.274 Youthbuild $62,217