Audit 23736

2022-001 Failure to file clearinghouse report within the guidelines outlined in the Uniform Guidance. Cause of Condition In May 2023, following the submission of the Chapter?s audit report dated December 30, 2022, the Chapter received notice that it was classified incorrectly as a contractor when it received monies from the Department of Public Health (?DPH?). As these funds were via the U.S. Department of Health and Human Services, DPH stated the Chapter should be considered a sub-recipient. It was the Chapter?s understanding when DPH changed its procedures from a reimbursement grant to a performance-based contract (Payment via a ?rate schedule?) and in communication with DPH personnel, that the Chapter was considered a contractor. In addition, from that point, all contracts with DPH did not include the usual and necessary CFDA numbers. This seemed to further confirm to the Chapter, that it was considered a contractor. 2022-001 Effect of Condition An audit on compliance for each major program and internal control over compliance that is required by the Uniform Guidance was not conducted until after the financial statement audit. The reporting to the Federal data base was not conducted in a timely manner. Managements Response Management concurs with this finding. Management will make sure all grants received in the future will include CFDA numbers and obtain assurance from DPH that they are considered a subrecipient of federal awards. Auditors Remarks We thank the Chapter for its cooperation

2022-001 Failure to file clearinghouse report within the guidelines outlined in the Uniform Guidance. Cause of Condition In May 2023, following the submission of the Chapter?s audit report dated December 30, 2022, the Chapter received notice that it was classified incorrectly as a contractor when it received monies from the Department of Public Health (?DPH?). As these funds were via the U.S. Department of Health and Human Services, DPH stated the Chapter should be considered a sub-recipient. It was the Chapter?s understanding when DPH changed its procedures from a reimbursement grant to a performance-based contract (Payment via a ?rate schedule?) and in communication with DPH personnel, that the Chapter was considered a contractor. In addition, from that point, all contracts with DPH did not include the usual and necessary CFDA numbers. This seemed to further confirm to the Chapter, that it was considered a contractor. 2022-001 Effect of Condition An audit on compliance for each major program and internal control over compliance that is required by the Uniform Guidance was not conducted until after the financial statement audit. The reporting to the Federal data base was not conducted in a timely manner. Managements Response Management concurs with this finding. Management will make sure all grants received in the future will include CFDA numbers and obtain assurance from DPH that they are considered a subrecipient of federal awards. Auditors Remarks We thank the Chapter for its cooperation