All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
U.S. Department of Health and Human Services
Maternal, Infant, and Early Childhood Home Visiting
Assistance Listing #93.870 Finding 2023-004
Material Weakness, Material Noncompliance – Allowable Costs/Activities
Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to § 200.308(e)(3).
Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2023, and therefore should not have been expensed as not all criteria for allowable costs had been met.
Questioned Costs – Approximately $50,580 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses.
Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2023. However, not all of the prepaid gift cards had been distributed by June 30, 2023.
Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds.
Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met.
Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met.
Management’s Response – Management will improve policies and procedures to record the purchase of gift cards as a prepaid transaction and expense the gift cards when all allowable cost criteria are met. Management will also get input from grant funders when necessary.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
U.S. Department of Health and Human Services
Maternal, Infant, and Early Childhood Home Visiting
Assistance Listing #93.870 Finding 2023-004
Material Weakness, Material Noncompliance – Allowable Costs/Activities
Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to § 200.308(e)(3).
Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2023, and therefore should not have been expensed as not all criteria for allowable costs had been met.
Questioned Costs – Approximately $50,580 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses.
Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2023. However, not all of the prepaid gift cards had been distributed by June 30, 2023.
Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds.
Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met.
Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met.
Management’s Response – Management will improve policies and procedures to record the purchase of gift cards as a prepaid transaction and expense the gift cards when all allowable cost criteria are met. Management will also get input from grant funders when necessary.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
U.S. Department of Health and Human Services
Maternal, Infant, and Early Childhood Home Visiting
Assistance Listing #93.870 Finding 2023-004
Material Weakness, Material Noncompliance – Allowable Costs/Activities
Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to § 200.308(e)(3).
Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2023, and therefore should not have been expensed as not all criteria for allowable costs had been met.
Questioned Costs – Approximately $50,580 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses.
Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2023. However, not all of the prepaid gift cards had been distributed by June 30, 2023.
Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds.
Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met.
Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met.
Management’s Response – Management will improve policies and procedures to record the purchase of gift cards as a prepaid transaction and expense the gift cards when all allowable cost criteria are met. Management will also get input from grant funders when necessary.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
U.S. Department of Health and Human Services
Maternal, Infant, and Early Childhood Home Visiting
Assistance Listing #93.870 Finding 2023-004
Material Weakness, Material Noncompliance – Allowable Costs/Activities
Criteria – Per 2 CFR Part 200, Subpart E (2 CFR Section 200.403): (h) Cost must be incurred during the approved budget period. The Federal awarding agency is authorized, at its discretion, to waive prior written approvals to carry forward unobligated balances to subsequent budget periods pursuant to § 200.308(e)(3).
Condition – Prepaid gift cards for grocery and gas were purchased in bulk and recorded as federal expenses. However, not all cards were distributed to eligible beneficiaries as of June 30, 2023, and therefore should not have been expensed as not all criteria for allowable costs had been met.
Questioned Costs – Approximately $50,580 in expenses were reported that had not yet met all of the allowable cost criteria to be considered federal expenses.
Context – The Organization distributed prepaid gift cards to eligible beneficiaries as needed throughout the year ended June 30, 2023. However, not all of the prepaid gift cards had been distributed by June 30, 2023.
Effect – By reporting federal expenses prior to meeting all criteria for allowable costs, the Organization runs the risk that amounts may be determined as unallowed by the federal awarding agency and the Organization may have to return the federal funds.
Cause – Current processes of the Organization record the purchase of gift cards as an expense, prior to all allowable cost requirements being met.
Recommendation – We recommend the Organization improve policies and procedures to record the purchase of gift cards as a prepaid transaction and only expense these items when all allowable cost criteria are met.
Management’s Response – Management will improve policies and procedures to record the purchase of gift cards as a prepaid transaction and expense the gift cards when all allowable cost criteria are met. Management will also get input from grant funders when necessary.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.
All Federal Programs Finding 2023-003 (Repeat finding 2022-005)
Material Weakness, Material Noncompliance – Reporting
Criteria – Per 2 CFR Part 200, Subpart 7 (2 CFR 200.512): (a) General. (1) The audit must be completed and the data collection form and reporting package described must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or 9 months after the end of the audit period.
Condition – The data collection form for the audit year June 30, 2023 was not submitted to the Federal Audit Clearinghouse on a timely basis.
Questioned Costs – None noted.
Context – The data collection form for the year ended June 30, 2023 should have been submitted to the Federal Audit Clearinghouse by March 31, 2024.
Effect – By not submitting information the Federal Audit Clearing house on a timely basis, the Organization may be at risk for losing federal funding.
Cause – Delays in audit timing caused by management’s slow response to auditor’s request have resulted in the audit being constantly delayed.
Recommendation – We recommend management ensure that the data collection form is submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or 9 months after the end of the audit period.
Management’s Response – Management understands that the data collection was not submitted within 9 months of June 30th year-end. Procedures will be implemented to make sure the audit is completed before the 9-month deadline. Data collection will then be uploaded to the federal clearing house before the 9-month deadline or within 30 days of the audit report being issued.