Finding Text
Noncompliance and Significant Deficiency in Internal Controls over Timely Reporting of the Audit and Data Collection Form to the Federal Audit Clearing House
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: Title 2 CFR §200.512 states that the audit and data collection form 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.
Condition: CSS did not submit the data collection form before the nine month deadline stated above.
Cause: CSS’s audit was not issued until July 31, 2023. Thus, the data collection form and audit would not have been available to submit in the nine month timeframe.
Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements established for the data collection form and audit to the federal audit clearing house. Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the audit, schedule of expenditures of federal awards, and data collection forms to ensure compliance with the timely reporting requirements sated in 2 CFR
§200.512.
Views of Responsible Officials: CSS management will improve staffing and internal controls to ensure compliance with the timely reporting requirements stated in 2 CFR §200.512.