Audit 76

2022-002 - Reporting (Material Weakness) Federal program information: Federal agency: U.S. Department of Human Health and Services Pass-through agency:: PRC Title: Housing Opportunities for Persons with AIDS ALN number: 14.241 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: 1. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. 2. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC. Condition: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2022, within 9 months after the audit period. Effect: Baker Places, Inc.n is deficient in its submission of the required audit reporting package and data collection form. As such, Baker Places, Inc. is noncompliant with the reporting requirements. Questioned Costs: None. Cause: Baker Places, Inc. does not have internal control procedures to ensure timely submission of a financial reports. Repeat finding: Yes Recommendation: We recommended that Baker Places, Inc. implement policies, procedures and controls to ensure compliance with the reporting requirements. Baker Places, Inc. should designate an individual that has thorough knowledge of both the program and the compliance requirements to monitor, review and approve all required reports including knowledge of reporting deadlines and ensure timely submission of all required reports to the funding agency. Evidence of submission should also be maintained as part of program documentation.

2022-002 - Reporting (Material Weakness) Federal program information: Federal agency: U.S. Department of Human Health and Services Pass-through agency:: PRC Title: Housing Opportunities for Persons with AIDS ALN number: 14.241 Criteria: The OMB Uniform Guidance and contract with federal funding agency require that non-federal entities receiving federal awards establish and maintain internal control designed to reasonably ensure compliance with federal laws, regulations and program compliance requirements as follows: Section 2 CFR 200.512 of the Uniform Guidance states: 1. General. (1) The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or federal holiday, the reporting package is due the next business day. 2. Data Collection. The FAC is the repository of record for Subpart F-Audit Requirements of this Part reporting packages and the data collection form. All federal agencies, pass-through entities and others interested in a reporting package and data collection form must obtain it by accessing the FAC. Condition: The audit package and data collection form were not submitted to the Federal Audit Clearinghouse for the reporting year ended June 30, 2022, within 9 months after the audit period. Effect: Baker Places, Inc.n is deficient in its submission of the required audit reporting package and data collection form. As such, Baker Places, Inc. is noncompliant with the reporting requirements. Questioned Costs: None. Cause: Baker Places, Inc. does not have internal control procedures to ensure timely submission of a financial reports. Repeat finding: Yes Recommendation: We recommended that Baker Places, Inc. implement policies, procedures and controls to ensure compliance with the reporting requirements. Baker Places, Inc. should designate an individual that has thorough knowledge of both the program and the compliance requirements to monitor, review and approve all required reports including knowledge of reporting deadlines and ensure timely submission of all required reports to the funding agency. Evidence of submission should also be maintained as part of program documentation.