Audit 369876

2024-001 Reporting - Federal Financial Report HIV Care Formula Grants (Ryan White Program) # 93.917 U.S. Department of Health and Human Services Condition - The auditee failed to submit its annual Federal Data Collection form to the Federal Audit Clearinghouse (FAC) within the regulatory timeframe (required due date) of nine months after the end of its fiscal year. Criteria - The Uniform Guidance, specifically 2 CFR § 200.512(a), requires that the Data Collection Form and reporting package be submitted to the FAC within the earlier of 30 days after the receipt of the auditor’s report or nine months after the end of the audit period. Cause - The cause of the delay was ineffective oversight of federal compliance reporting deadlines. Effect - The delay in filing resulted in a report of noncompliance to the federal awarding agency, which may lead to sanctions such as the withholding of federal funds or other administrative actions. Moreover, this condition may affect its low-risk auditee status in future years. Recommendation - We recommend that management implement controls to monitor and track all federal reporting deadlines to ensure timely submission. Additionally, we recommend that the auditee establish a formal procedure for filing the Federal Data Collection form and provide training to relevant staff on the new procedure. Management’s Response - Management agrees with the finding. Management has provided a corrective action plan outlining steps to prevent recurrence, including the Organization increasing its efforts to strengthen its controls surrounding its federal reporting policies and procedures.