Audit 365730

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-003—Excess Drawdown of Federal Funds Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.137 – Community Programs to Improve Minority Health Grant Program Award #: 5 AIAMP170017-05-00 Award Period: 07/01/2021 – 07/29/2022 Estimated Questioned Costs: $26,426 Compliance Requirement: Cash Management Statement of Condition During our analysis of total grant revenues and expenditures reported on the SEFA, we noted that the entity had drawn down $26,426 more in federal funds than it expended under the Community Programs to Improve Minority Health grant. The excess drawdown remained outstanding as of September 30, 2022, the end of the audit period, and as of the date of this report. Criteria In accordance with 2 CFR § 200.305(b), non-federal entities must minimize the time elapsing between the drawdown of federal funds and the disbursement for program purposes. Additionally, per 2 CFR § 200.302(b)(6), entities must maintain effective internal controls over cash management to ensure that drawdowns are based on actual, allowable expenditures. Effect The entity is not in compliance with federal cash management requirements. The federal award has an outstanding overdrawn balance of $26,426, which may be subject to repayment to the federal awarding agency. Cause The excess drawdown appears to have resulted from an error during the drawdown request process. The entity indicated it was likely due to administrative oversight but was unable to provide specific details due to the passage of time. The discrepancy was disclosed to the auditor during the audit. Recommendation We recommend that the entity remit the excess federal funds or consult with the awarding agency to determine the appropriate resolution. In addition, the entity should strengthen its procedures to reconcile cash drawdowns to actual expenditures on a timely basis to prevent similar overdraws in the future.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-001 [2021—001]—Late Submittal of the Data Collection Form Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: All agencies AL #: All awards Award #: All awards Award Period: All periods Estimated Questioned Costs: N/A Compliance Requirement: Reporting Statement of Condition The AAIHB did not submit its Data Collection Form by the required due date. Criteria Uniform Guidance requires that the audit be completed and the data collection form and reporting package be submitted by the earlier date of either 30 days after the receipt of the auditor's report(s), or nine months after the end of the fiscal year end date, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Effect The AAIHB is not in compliance with Federal award requirements and could jeopardize future federal funding. Cause AAIHB was unable to complete the final trial balance and SEFA due to several factors, including late invoice submissions from subawardees, delays in completing bank reconciliations, and missing documentation for direct debit entries. In addition, accounts receivable were not recorded timely because certain programs did not provide copies of billing invoices for contractual services rendered. The situation was further affected by staff turnover in a key finance position and the ongoing operational challenges resulting from the COVID-19 pandemic. Recommendation We recommend that the AAIHB implement procedures to ensure the completion of the data collection form in a timely manner.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-002—Unallowable Gift Card Disbursements Charged to Federal Program Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.231 – COVID-19: Epidemiology and Laboratory Capacity Award #: Various Award Period: 09/30/2021 – 09/29/2026 Estimated Questioned Costs: $15,300 Compliance Requirement: Allowable Costs/Cost Principles Statement of Condition AAIHB distributed gift cards to both salaried employees and independent contractors as a gesture of appreciation for working extended hours related to COVID-19 contact tracing efforts. The total value of the gift cards was approximately $15,300 and was charged to the COVID-19: Epidemiology and Laboratory Capacity grant (AL #93.231). For contractors, these gift cards were provided in addition to their regular compensation. The gift card disbursements were not processed through payroll nor formalized in contract terms, and there is no documentation indicating the entity obtained approval from the awarding agency. Criteria In accordance with 2 CFR § 200.403, costs charged to federal awards must be necessary, reasonable, allocable, and conform to limitations set forth in federal regulations. Per 2 CFR § 200.421(e)(3), the cost of gifts—including cash or cash equivalents such as gift cards—is generally unallowable. Compensation for employees must comply with 2 CFR § 200.430, including support through written policies and documentation of time and effort. Contractor payments must align with procurement standards in 2 CFR § 200.318–200.324 and be governed by written contracts. Effect The use of federal funds to provide gift cards constitutes an unallowable cost under Uniform Guidance. The questioned amount may be subject to repayment to the awarding agency or passthrough entity. Cause The auditee sought to recognize the extraordinary efforts of personnel during the COVID-19 public health response. However, they were unaware that the use of gift cards for this purpose was inconsistent with Uniform Guidance and lacked prior approval or supporting policy. Recommendation We recommend the auditee discontinue the use of federal funds for gift card distributions. All compensation for employees should be processed through payroll, supported by appropriate documentation and internal policies. Payments to contractors should be governed by written contracts and comply with applicable procurement standards. If the auditee believes these costs are justifiable, they should consult the awarding agency for a determination and, if necessary, reimburse the federal award.

2022-003—Excess Drawdown of Federal Funds Type of Finding: (F) Instance of Noncompliance Related to Federal Awards Funding Agency: U.S. Department of Health and Human Services AL #: 93.137 – Community Programs to Improve Minority Health Grant Program Award #: 5 AIAMP170017-05-00 Award Period: 07/01/2021 – 07/29/2022 Estimated Questioned Costs: $26,426 Compliance Requirement: Cash Management Statement of Condition During our analysis of total grant revenues and expenditures reported on the SEFA, we noted that the entity had drawn down $26,426 more in federal funds than it expended under the Community Programs to Improve Minority Health grant. The excess drawdown remained outstanding as of September 30, 2022, the end of the audit period, and as of the date of this report. Criteria In accordance with 2 CFR § 200.305(b), non-federal entities must minimize the time elapsing between the drawdown of federal funds and the disbursement for program purposes. Additionally, per 2 CFR § 200.302(b)(6), entities must maintain effective internal controls over cash management to ensure that drawdowns are based on actual, allowable expenditures. Effect The entity is not in compliance with federal cash management requirements. The federal award has an outstanding overdrawn balance of $26,426, which may be subject to repayment to the federal awarding agency. Cause The excess drawdown appears to have resulted from an error during the drawdown request process. The entity indicated it was likely due to administrative oversight but was unable to provide specific details due to the passage of time. The discrepancy was disclosed to the auditor during the audit. Recommendation We recommend that the entity remit the excess federal funds or consult with the awarding agency to determine the appropriate resolution. In addition, the entity should strengthen its procedures to reconcile cash drawdowns to actual expenditures on a timely basis to prevent similar overdraws in the future.