Finding 975829 (2023-001)

Finding 2023-001 – Late Filing of the Single Audit Federal Assistance Listing Number Name of Federal Program 10.555 Lunch Program 10.553 Breakfast Program 10.649 Pandemic EBT Administrative Costs Criteria or Specific Requirement The audit package and the data collection form shall be submitted 30 days after receipt of the auditors’ report, or 9 months after the end of the fiscal year, which would be March 31, 2024 for the June 30, 2023 audit. Condition The Congregation did not submit the audit package and data collection form by the due date. Questioned Costs None Context The audit package and the data collection form were submitted after the March 31, 2024 deadline. Cause The financial statement audit was not completed timely due to management being unable to provide analyses to the auditors on a timely basis. Effect As a result of the delay in the financial statement audit, the submission of the audit package and the data collection form was delayed. Identification of a Repeat Finding Yes, see finding 2022-001. Recommendation We recommend that management train staff in the Finance Department to improve the timeliness of the completion of audit analyses. In addition, the Finance Department should implement a comprehensive financial statement close checklist to ensure the timely closing of the financial statements. Views of Responsible Officials See Corrective Action Plan Section IV – Prior Year Findings Yes, see finding 2022-001.