2024-001 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated (Prior
Year Finding 2023-002)
Federal Program Information:
Funding Agency Name of Federal Program or Cluster ALN Numbers
U.S. Department of Health &
Human Services
Health Centers Program Cluster 93.224/93.527
U.S. Department of Health &
Human Services
STAHR Comprehensive High-Impact HIV
Prevention Program for Young
Transgender Persons of Color
93.939
Criteria or Specific Requirement
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
In addition, federal regulations and grant and contract conditions require that applicable reports be
properly supported by accounting records and submitted.
Condition
The Center did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required.
In addition, for the annual federal financial reports selected, the Center could not locate supporting
documentation for the amounts presented in the report. Further, we noted that the reports were not
submitted on time.
Cause
The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely
submission of the report.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high-risk status by a federal
and/or state agency.
Auditor's Recommendation:
The Center should establish centralized controls, which includes the identification of all required reports
and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure
that controls are in place and operating effectively for report submission.
2024-001 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated (Prior
Year Finding 2023-002)
Federal Program Information:
Funding Agency Name of Federal Program or Cluster ALN Numbers
U.S. Department of Health &
Human Services
Health Centers Program Cluster 93.224/93.527
U.S. Department of Health &
Human Services
STAHR Comprehensive High-Impact HIV
Prevention Program for Young
Transgender Persons of Color
93.939
Criteria or Specific Requirement
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
In addition, federal regulations and grant and contract conditions require that applicable reports be
properly supported by accounting records and submitted.
Condition
The Center did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required.
In addition, for the annual federal financial reports selected, the Center could not locate supporting
documentation for the amounts presented in the report. Further, we noted that the reports were not
submitted on time.
Cause
The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely
submission of the report.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high-risk status by a federal
and/or state agency.
Auditor's Recommendation:
The Center should establish centralized controls, which includes the identification of all required reports
and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure
that controls are in place and operating effectively for report submission.
2024-001 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated (Prior
Year Finding 2023-002)
Federal Program Information:
Funding Agency Name of Federal Program or Cluster ALN Numbers
U.S. Department of Health &
Human Services
Health Centers Program Cluster 93.224/93.527
U.S. Department of Health &
Human Services
STAHR Comprehensive High-Impact HIV
Prevention Program for Young
Transgender Persons of Color
93.939
Criteria or Specific Requirement
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
In addition, federal regulations and grant and contract conditions require that applicable reports be
properly supported by accounting records and submitted.
Condition
The Center did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required.
In addition, for the annual federal financial reports selected, the Center could not locate supporting
documentation for the amounts presented in the report. Further, we noted that the reports were not
submitted on time.
Cause
The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely
submission of the report.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high-risk status by a federal
and/or state agency.
Auditor's Recommendation:
The Center should establish centralized controls, which includes the identification of all required reports
and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure
that controls are in place and operating effectively for report submission.
2024-001 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated (Prior
Year Finding 2023-002)
Federal Program Information:
Funding Agency Name of Federal Program or Cluster ALN Numbers
U.S. Department of Health &
Human Services
Health Centers Program Cluster 93.224/93.527
U.S. Department of Health &
Human Services
STAHR Comprehensive High-Impact HIV
Prevention Program for Young
Transgender Persons of Color
93.939
Criteria or Specific Requirement
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
In addition, federal regulations and grant and contract conditions require that applicable reports be
properly supported by accounting records and submitted.
Condition
The Center did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required.
In addition, for the annual federal financial reports selected, the Center could not locate supporting
documentation for the amounts presented in the report. Further, we noted that the reports were not
submitted on time.
Cause
The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely
submission of the report.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high-risk status by a federal
and/or state agency.
Auditor's Recommendation:
The Center should establish centralized controls, which includes the identification of all required reports
and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure
that controls are in place and operating effectively for report submission.
2024-001 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated (Prior
Year Finding 2023-002)
Federal Program Information:
Funding Agency Name of Federal Program or Cluster ALN Numbers
U.S. Department of Health &
Human Services
Health Centers Program Cluster 93.224/93.527
U.S. Department of Health &
Human Services
STAHR Comprehensive High-Impact HIV
Prevention Program for Young
Transgender Persons of Color
93.939
Criteria or Specific Requirement
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
In addition, federal regulations and grant and contract conditions require that applicable reports be
properly supported by accounting records and submitted.
Condition
The Center did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required.
In addition, for the annual federal financial reports selected, the Center could not locate supporting
documentation for the amounts presented in the report. Further, we noted that the reports were not
submitted on time.
Cause
The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely
submission of the report.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high-risk status by a federal
and/or state agency.
Auditor's Recommendation:
The Center should establish centralized controls, which includes the identification of all required reports
and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure
that controls are in place and operating effectively for report submission.
2024-001 Internal Controls and Compliance over Reporting (Significant Deficiency) - Repeated (Prior
Year Finding 2023-002)
Federal Program Information:
Funding Agency Name of Federal Program or Cluster ALN Numbers
U.S. Department of Health &
Human Services
Health Centers Program Cluster 93.224/93.527
U.S. Department of Health &
Human Services
STAHR Comprehensive High-Impact HIV
Prevention Program for Young
Transgender Persons of Color
93.939
Criteria or Specific Requirement
Section 200.512(a)(1) Report Submission of the Office of Management and Budget’s Uniform Guidance
outlines the following requirement: “The audit must be completed and the data collection form must be
submitted within the earlier of 30 calendar days after receipt of the auditor’s report(s), or nine months
after the end of the audit period.”
In addition, federal regulations and grant and contract conditions require that applicable reports be
properly supported by accounting records and submitted.
Condition
The Center did not submit the single audit reporting package to the Federal Audit Clearinghouse within
nine months following their fiscal year-end as required.
In addition, for the annual federal financial reports selected, the Center could not locate supporting
documentation for the amounts presented in the report. Further, we noted that the reports were not
submitted on time.
Cause
The turnover of key finance staff caused a delay in the audit preparation, which impacted the timely
submission of the report.
Effect:
Non-compliance with the Office of Management and Budget’s Uniform Guidance. Potential reduction or
delay in federal and state funding as well as the effects of being placed on high-risk status by a federal
and/or state agency.
Auditor's Recommendation:
The Center should establish centralized controls, which includes the identification of all required reports
and their due dates, effective controls over the preparation of reports, and a monitoring function to ensure
that controls are in place and operating effectively for report submission.