Finding 1078971 (2023-003)

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Requirement
P
Questioned Costs
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Year
2023
Accepted
2024-10-11

AI Summary

  • Core Issue: The audit submission was delayed, missing the deadline set by the Single Audit Act.
  • Impacted Requirements: Compliance with 2CFR 200.512(a) for timely audit report submissions.
  • Recommended Follow-Up: Ensure future audits are completed and submitted by March 31, 2025, as planned by management.

Finding Text

Finding Type – Noncompliance with laws and regulations. Condition – Per the Single Audit Act, an audit submission deadline is earlier of 30 calendar days after receipt of the audit report, or nine months after the end of the audit period, as outlined in 2CFR 200.512(a). Identification of a Repeat Finding – This is not a repeat finding. Cause and Effect – Due to various factors, the audit started later than it typically does and was unable to be completed by the June 30, 2024 deadline. Recommendation – We recommend that the Organization strive to submit the audit reports, as outlined in 2CFR 200.512(a). View of Responsible Official and Corrective Action Plan – CHAG management has worked with the audit team to create a time line for the next audit cycle to ensure that all future audits are completed and filed not later than March 31, 2025.

Categories

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Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.939 Hiv Prevention Activities Non-Governmental Organization Based $1.13M
93.914 Hiv Emergency Relief Project Grants $1.07M
93.686 Ending the Hiv Epidemic: A Plan for America � Ryan White Hiv/aids Program Parts A and B $273,853
93.940 Hiv Prevention Activities Health Department Based $125,000
93.011 National Organizations for State and Local Officials $52,767
93.136 Injury Prevention and Control Research and State and Community Based Programs $39,004
93.917 Hiv Care Formula Grants $32,829
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $20,700