2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-002
Federal Agency Department of Health and Human Services
Federal AL No. 93.325
Requirement Reporting
Type of Finding Material Noncompliance and Material Weakness
Criteria: 2 CFR Section 200.512 states the entity’s audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the
auditor's report(s) or nine months after the end of the audit period (whichever is earlier). Additionally, entities are required to submit annual Federal Financial Reports within 90 days of
the reporting period.
Condition: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Failure to timely submit reports results in noncompliance with reporting requirements.
Questioned Costs: None
Context: As discussed above in Finding 2023-001, Amputee Coalition’s financial information was not finalized until November 2024, which was after the September 30, 2024, reporting
requirement. Additionally, Amputee Coalition’s Federal Financial Reports for the periods ended March 31, 2023 and March 31, 2024 were not submitted within 90 days of the reporting periods.
Recommendation: As discussed above in Finding 2023-001, Amputee Coalition should be more diligent in preparing accurate and timely financial information to ensure the Federal Financial Reports are timely filed, as well as to ensure the audit is complete and the data collection form reporting package can be submitted prior to the respective deadlines.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan
2023-001 Material Weakness in Internal Control over Financial Reporting
Condition: The financial closing process for the year ended December 31, 2023 extended through November 2024. During this extended period, there were multiple adjusting entries
made to the initial working trial balance, reflecting both late client adjustments and certain errors noted during the audit. These adjusting entries included changes that impacted amounts reported
for grants receivable, other current assets, accounts payable, deferred revenues, and the related revenues and expenses.
Criteria: Amputee Coalition is required to produce timely financial statements that are free of material misstatements.
Cause: Amputee Coalition has experienced significant turnover in its accounting and senior management staff over the last several years.
Effect: Amputee Coalition’s late completion of the closing process and financial statements resulted in preliminary financial statements that required significant late adjustments.
Recommendation: Amputee Coalition should identify and implement changes in the financial accounting and reporting process to ensure the working trial balance and financial statements are
complete and finalized in a more timely manner, at a minimum within four to six months of year end.
Management Response: See Section V Corrective Action Plan