FAC Explorer

Audit 17625

FY End
2022-12-31
Total Expended
$1.32M
Findings
2
Programs
2
Organization: Organization of Teratology Information Specialists and Affiliate (TN)
Year: 2022 Accepted: 2023-08-29
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
13003 2022-001 Significant Deficiency - L
589445 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.110 Maternal and Child Health Federal Consolidated Programs $1.21M Yes 1
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nations Health $20,327 - 0

Contacts

Name Title Type
CC1DEZT4QVT9 Elizabeth Wasternack Auditee
6156493082 Adam Watson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (1) GENERAL INFORMATIONThe accompanying schedule of expenditures of federal awards presents the activities in all the federal financial assistance programs of the Organization of Teratology Information Specialists. All financial assistance received directly from federal agencies as well as federal financial assistance passed through other governmental agencies or nonprofit organizations are included on the schedule.(2) BASIS OF ACCOUNTINGThe accompanying schedule of expenditures of federal awards is presented using the accrual basis of accounting. The amounts reported in this schedule as expenditures may differ from certain financial reports submitted to federal funding agencies due to those reports being submitted on either a cash or modified accrual basis of accounting.(3) RELATIONSHIP TO BASIC FINANCIAL STATEMENTSFederal awards expenditures are reported in the statements of activities and functional expenses. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal awards.(4) INDIRECT COSTSThe Organization of Teratology Information Specialists has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate.

Finding Details

Finding 2022-001
FINDINGS AND QUESTIONED COSTS?MAJOR FEDERAL AWARD PROGRAM AUDIT U.S. Department of Health and Human Services Maternal and Child Health Federal Consolidated Programs ? ALN Number 93.110 Finding 2022-001 Condition The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. 2 CFR 200.152(c) requires than an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria The Organization is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Miscommunication between the audit firm and the Organization of Teratology Information Specialists. Effect The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. Recommendation The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. Going forward, management will ensure the reporting package is prepared and submitted within the required timeframe. See attached management's corrective action plan.
Finding 2022-001
FINDINGS AND QUESTIONED COSTS?MAJOR FEDERAL AWARD PROGRAM AUDIT U.S. Department of Health and Human Services Maternal and Child Health Federal Consolidated Programs ? ALN Number 93.110 Finding 2022-001 Condition The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. 2 CFR 200.152(c) requires than an entity submit the audited financial statements and data collection form ("reporting package") within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. Criteria The Organization is responsible for establishing internal controls to make sure the reporting package is submitted timely. Cause Miscommunication between the audit firm and the Organization of Teratology Information Specialists. Effect The Organization of Teratology Information Specialists did not submit its December 31, 2021 reporting package within the required timeframe. Recommendation The Organization of Teratology Information Specialists should develop a reporting package timeline and submit the required documents within the earlier of 30 calendar days after receipt of the audit or nine months after the end of the audit period. View of Responsible Officials and Planned Corrective Action Management agrees with this recommendation. Going forward, management will ensure the reporting package is prepared and submitted within the required timeframe. See attached management's corrective action plan.