Finding 1073964 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-20
Audit: 320264
Organization: Na Pu'uwai (HI)
Auditor: Kkdly LLC

AI Summary

  • Core Issue: The Organization failed to submit its single audit reporting package and data collection form on time, breaching federal regulations.
  • Impacted Requirements: Compliance with 2 CFR 200.512, which mandates submission within 30 days of the auditor's report or nine months post-audit period.
  • Recommended Follow-Up: Enhance the financial reporting process and monitor compliance to prevent future delays in submissions.

Finding Text

Significant Deficiency Finding 2023-001 Reporting U.S. Department of Health and Human Services Native Hawaiian Health Systems Federal Assistance Listing No. 93.932 Criteria In accordance with 2 U.S. Code of Federal Regulations (CFR) 200.512, the Organization must submit its single audit reporting package and data collection form to the Federal Audit Clearinghouse (the FAC) within the earlier of 30 days after receipt of the auditors’ report, or nine months after the end of the audit period. Condition The Organization did not submit its single audit reporting package and data collection form (Form SF-SAC) for the year ended September 30, 2023 to the FAC by the required due date. Cause During the year, the Organization had experienced turnover with key personnel that created difficulties in the management of the financial reporting process to ensure the timely filing of the single audit reporting package and data collection form to the FAC. Effect Late filing has resulted in noncompliance with timely submission of financial information to grantor agencies. Recommendation We recommend that the Organization continue to improve its financial reporting process to ensure compliance with the reporting requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, which requires that the single audit reporting package and data collection form be submitted to the FAC within the earlier of 30 days after the receipt of the auditors’ report, or nine months after the end of the audit report, unless a longer period of time is agreed to in advance by the cognizant or oversight agency for the audit. Views of Responsible Officials and Planned Corrective Action Nā Puʻuwai agrees with the Auditor's advice and as a result, in June of 2024, we began the transition process to our new accounting team, Accumulus, and are confident that moving forward, we will comply fully with timely financial reporting requirements.

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 497522 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.052 National Family Caregiver Support, Title Iii, Part E $132,472
93.217 Family Planning_services $45,716
93.932 Native Hawaiian Health Care Systems $25,687