Finding Text
Finding Number: 2021-006; Finding Type: Federal award finding; Federal Assistance Listing No.: 1) 16.556, 2) 93.665; Program Name: 1) State Domestic Violence and Sexual Assault Coalitions, 2) COVID-19 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19; Federal Agency: 1) U.S. Depart-ment of Justice, 2) U.S. Department of Health and Human Services; Pass-Through Entity: 1) ALN 16.556: n/a., 2) ALN 93.665: Oregon Health Authority; Grant Number: 1) 2019-MU-AX-0017, 2) 167045; Federal Award Year: 2021; Control Deficiency Type: Significant deficiency in internal controls over compliance; Instance of Noncompliance: Yes; Compliance Requirement: Reporting; Questioned Costs: None; Repeat Finding: No;
Criteria: In accordance with the requirements of CFR §200.512, the audit shall be completed and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period.
Condition: The Coalition did not electronically submit its September 30, 2021 Single Audit reporting package to the Federal Clearinghouse within the required time period.
Cause: The organization’s 2021 accounting records were not closed in a timely matter, and the audit was not completed prior to the data collection form due date.
Effect: The Coalition did not comply with CFR §200.512. The late submission results in non-compliance for all federal programs.
Audit Recommendation: We recommend that management implement procedures to ensure that all required reporting is submitted in a timely manner and in accordance with CFR §200.512 deadlines.
Management’s Response: During this time, the Coalition went through several temporary fiscal staff and one permanent hired staff that had made mistakes, with the effect of having to make adjustments in order to attempt to close accounting records. Controls have been put into place and permanent accounting manager is in place.