Audit 371331

Finding 2024-001: Data Collection Form Late Submission Department of Health and Human Services AL # 93.696 Certified Community Behavioral Health Clinics Department of Health and Human Services AL # 93.912 Rural Health Care Services Questioned Costs: None How were questioned costs computed: Not applicable Condition Arukah Institute of Healing, Inc. did not submit the December 31, 2024, data collection form and reporting package to the Federal Audit Clearinghouse in a timely matter. Criteria The Report Submission that is codified in 2 CFR Part 200.512 requires the auditee must submit the applicable data elements of the data collection form to the Federal Audit Clearinghouse within the earlier of 30 calendar days after receipt of the auditor's report or nine months after the end of the audit period. Cause Arukah Institute of Healing, Inc.'s December 31, 2024, audit was not completed prior to the due date. Effect Arukah Institute of Healing, Inc. was not in compliance with audit submission requirements, resulting in a significant deficiency in internal control over compliance. Recommendations We recommend Arukah Institute of Healing, Inc. implement systems and procedures to ensure timely completion of its audit and submission of the audit package to the Federal Audit Clearinghouse. View of Responsible Officials Management agrees with the finding and has committed to a corrective action plan.