Audit 395939

Significant Deficiency Criteria: Procedures should be in place to ensure that the Society submits reports required by the awarding agencies by the due dates specified in the agreements. Condition(s): During the course of our audit procedures, it was noted that while reports were accurate, several expenditure reports and progress reports were not submitted by the due date to the New York State Department of Health. Context: During our review of 6 expenditure reports and 6 progress reports, we noted that 6 expenditure reports and 2 progress reports were not submitted timely. This is a condition identified per review of the Society’s internal control over compliance with reporting. Effect: The late submission of information to the awarding agencies could cause a delay in payments or impact future funding. Cause: The Society did not receive reports from several subrecipients on time. Recommendation: We recommend that the Society ensure that all subrecipients adhere to reporting due dates established so the Society can submit the reports to the awarding agencies on time. Views of Responsible Officials and Planned Corrective Actions: The Society requires its subrecipients to submit their financial and progress program reports fifteen days after the end of the reporting period. This is done so that the Society can review the underlying documentation in those reports to ensure that proper payments are made to the subrecipients and, in turn, proper and timely reports are filed by the Society with the State of New York. There are instances when, because of delays in receipt of information from the subrecipients, or information from the subrecipients needs to be revised, reports are submitted late to the State of New York. The Society notifies the State of New York when reports will be submitted late. In addition, the Society is working with its subrecipients to improve their reporting procedures, as well as the timeliness and accuracy of their reports.