Finding 958817 (2021-008)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2021
Accepted
2024-03-20

AI Summary

  • Core Issue: The Agency missed the deadline to submit its Single Audit to the Federal Audit Clearinghouse by March 30, 2022.
  • Impacted Requirements: Compliance with federal submission timelines is crucial for monitoring federal program progress and fund usage.
  • Recommended Follow-Up: Establish stronger internal controls and conduct regular reviews to ensure timely completion and submission of audits.

Finding Text

2021-008 Submission to the Federal Audit Clearinghouse; Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services.; Criteria: Single Audits are required to be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report or 9 months after the end of the audit period. For the year ended June 30, 2021, the due date for submission was March 30, 2022.; Condition: The Agency did not submit its Single Audit to the Federal Audit Clearinghouse by March 30, 2022.; Questioned Costs: None; Cause: Due to significant turnover, the Agency was unable to submit the Single Audit to the Federal Audit Clearinghouse in a timely manner.; Effect: The Federal Audit Clearinghouse relies on such submissions to monitor the progress of the program and the use of the federal funds.; Perspective Information: Compliance with filing requirements is reviewed as part of the audit procedures.; Repeat Finding: Yes; Recommendation: The Agency should establish and implement internal controls over financial reporting sufficient to ensure Single Audits are completed and submitted timely.; Views of the Responsible Officials and Planned Corrective Actions: The Board of Directors will request a review of Financial Audits, annually. This will ensure Single Audits are completed and submitted in a timely manner. The Chief Executive Officer [CEO, Executive Director] will meet with the Controller weekly to ensure timely financial reporting. Reports will be provided to the board of Directors monthly.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 382370 2021-006
    Significant Deficiency Repeat
  • 382371 2021-006
    Significant Deficiency Repeat
  • 382372 2021-007
    Significant Deficiency Repeat
  • 382373 2021-007
    Significant Deficiency Repeat
  • 382374 2021-008
    Significant Deficiency Repeat
  • 382375 2021-008
    Significant Deficiency Repeat
  • 382376 2021-009
    Material Weakness Repeat
  • 382377 2021-009
    Material Weakness Repeat
  • 958812 2021-006
    Significant Deficiency Repeat
  • 958813 2021-006
    Significant Deficiency Repeat
  • 958814 2021-007
    Significant Deficiency Repeat
  • 958815 2021-007
    Significant Deficiency Repeat
  • 958816 2021-008
    Significant Deficiency Repeat
  • 958818 2021-009
    Material Weakness Repeat
  • 958819 2021-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.676 Unaccompanied Alien Children Program $1.03M
10.555 National School Lunch Program $13,778
10.553 School Breakfast Program $6,992