Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.
Finding # 2024-001 Timely Financial Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance
Criteria or Specific Requirement: §200.328 Financial reporting (c) states that “The recipient or subrecipient must submit financial reports as required by the Federal award.”
Condition: As part of our compliance audit over APAF’s financial reporting requirements under the major program, we noted one instance in which a financial report was not submitted to the Federal agency by the deadline stated in the grant agreement. Additionally, the report was submitted after an extended deadline as well. Ultimately, the report was completed and accepted by the donor.
Cause: The delay was the result of turnover of the Grants Manager position during the year.
Effect or Potential Effect: Late financial report submissions could result in payment withholding, negative impact related to future funding, increased scrutiny by the Federal agency, or ultimately award termination.
Questioned Costs: N/A
Context: Our testwork consisted of a sample of two direct awards. The population of active direct awards was three. Late reporting was noted for one of the two awards tested. The control deficiency is considered systemic in nature.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that APAF review its policies and procedures and strengthen internal controls to ensure that all financial reports are submitted to the donor by the deadlines stipulated in the terms of the agreement.