Finding 973603 (2023-001)

Federal Program: 93.045 Special Programs for the Aging, Title III, Part C, Nutrition Services and 93.053 Nutrition Services Incentive Program Criteria: LifeBridge’s 2022 Uniform Guidance submission to the Federal Audit Clearinghouse (“FAC”) was due within nine months of its year end. Condition: LifeBridge’s Uniform Guidance submission to the FAC was not filed on time within nine months of the end of its fiscal year. Cause: Due to turnover and downsizing of the finance department and the resulting revisions of work distribution, the information necessary to file timely was not readily available resulting in a delay in concluding the audit on a timely basis. Context: When performing the 2023 audit we noted that the 2022 Uniform Guidance submission to the FAC was not filed on a timely basis. Questioned Costs: No costs were questioned. Effect: LifeBridge was not in compliance with the requirement to complete the filing required by the Uniform Guidance within nine months of its year end, and therefore, LifeBridge cannot be considered a low risk auditee. Recommendations: We recommend LifeBridge’s Uniform Guidance submission to the FAC be filed within nine months of its year end as required. View of Responsible Officials: See Corrective Action Plan attached.