Finding Text
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE
Audit Finding Reference Number
2022 – 001 – Late Submission of Audit Report
Federal Program and Specific Federal Award Identification
CFDA Title and Number
93.600 Head Start Program
Federal Award Year
December 31, 2022
Federal Agency
U.S. Department of Health and
Human Services
Pass-Through Entity
Not Applicable
Criteria
Pursuant to the requirement of Uniform Guidance 2 CFR Part 200.512(a), Single audits are required to be completed and the data collection form and reporting package submitted within the earlier of thirty (30) days after receipt of the auditor’s report, or nine (9) months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal Holiday, the reporting package is due the next business day. In addition, pursuant to the requirement of Louisiana Status R.S. 24:513 A. (5)(a)(i), annual financial reports shall be completed within six (6) months of the close of an entity’s fiscal year.
Conditions and Contexts
The December 31, 2022 audit report was not submitted within the prescribed time frame. Required by federal regulations. The audit report was outstanding beyond the nine (9) months after the entity’s fiscal year pursuant to the federal requirements and beyond the six (6) months pursual to the Louisiana state requirements.
Cause
Management failed to ensure the audit report was issued within the prescribed time frame.
Questioned Costs
For purposes of this condition, I have no questioned cost.
Effect
CCEOC has not complied with the audit requirement of Uniform Guidance 2 CFR Part 200.512(a) and Louisiana Status R.S. 24:513 A. 95)(a)(i).
Repeat Finding
No.
Recommendation
I recommend that management of CCEOC take steps to ensure that the Single Audit is submitted within the prescribed deadlines.
Management’s Response
CCEOC advertised for audit services in January 2023 and did not receive a response. After consulting with our Board, recommendations were made to directly solicit capable firms. CCEOC was able to engage a new firm in April 2023. Due the unfamiliarity with the organization, voluminous amounts of information were required, creating a number of challenges to our part-time accounting staff.